Section 174(1) in The Punjab 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 Punjab 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;(ii)The Punjab Tax on Lotteries Act, 2005 (Punjab Act No 18 of 2005);(iii)The Punjab Entertainment Duty Act, 1955 (Punjab Act No 16 of 1955);(iv)The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954 (Punjab Act No 8 of 1954);(v)The Punjab Tax on Luxuries Act, 2009 (Punjab Act No 4 of 2009);(vi)The Punjab Tax on Entry of Goods in to Local Area Tax Act, 2000 (Punjab Act No. 9 of 2000);(vii)The Punjab Development of Trade, Commerce and Industries (Validation) Ordinance, 2015.(hereafter referred to as the repealed Acts) are hereby repealed.
