Section 173 in West Bengal Goods and Services Tax Act, 2017
173. Repeal.
- Save as otherwise provided in this Act, on and from the date of commencement of this Act, -(i)the Bengal Amusements Tax Act, 1922 (Ben. Act V of 1922);(ii)the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972 (West Ben. Act XXI of 1972);(iii)the West Bengal Entertainment-Cum-Amusement Tax Act, 1982 (West Ben. Act VI of 1982);(iv)the West Bengal Tax on Entry of Goods into Local Areas Act, 2012 (West Ben. Act I of 2012), are hereby repealed.
