section 173
Repeal.
The Bihar Goods and Services Tax Act, 2017Tax201792 sections8 chapters
Chapter XXI MISCELLANEOUS
Statutory text
- (1) Save as otherwise provided in this Act and subject to the provisions of section174, on and from the date of commencement of this Act,
- (a) The Bihar Value Added Tax Act, 2005, except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution;
- (b) the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale There in Act,1993;
- (c) the Bihar Taxation on Luxuries in Hotels Act, 1988;
- (d) the Bihar Entertainment Tax Act, 1948;and
- (e) the Bihar Advertisement Tax Act, 2007, (here after referred to as the repealed Acts) are hereby repealed.
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