Section 173(1) in Gujarat 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 Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001 (Gujarat 22 of 2001);(ii)the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977 (Gujarat 24 of 1977); and(iii)the Gujarat Entertainments Tax Act, 1977 (Gujarat 24 of 1977) (hereinafter referred to as "the Repealed Acts") are hereby repealed.
