Section 174(1) in The Kerala State Goods and Services Tax Act, 2017
(1)Save as otherwise provided in this Act, on and from the date of commencement of this Act,-(i)the Kerala Value Added Tax Act, 2003 (30 of 2004) except in respect of goods included in entry 54 of the State List of the Seventh schedule to the Constitution including the Goods to which the Kerala General Sales Tax Act, 1963 (15 of 1963) is applicable as per the provisions of the Kerala Value Added Tax Act, 2003 (30 of 2004);(ii)the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994);(iii)the Kerala Tax on Luxuries Act, 1976 (32 of 1976); and(iv)the Kerala Tax on Paper Lotteries Act, 2005 (20 of 2005) (hereinafter referred to as the repealed Acts) are hereby repealed.
