Section 174(1) in Uttarakhand 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 Uttarakhand Value Added Tax Act, 2005, (Act no 27 of 2005) except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution,(ii)The Uttarakhand Cess Act, 2015, (Act no 23 of 2015) except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution,(iii)The Uttarakhand Tax on Entry of Goods into Local Areas Act, 2008, (Act no 13 of 2008)(iv)The Uttar Pradesh Entertainment and Betting Tax Act, 1979, (Act no. 28 of 1979) (as applicable to the State of Uttarakhand)(v)The Uttar Pradesh Advertisements Tax Act, 1981, (U P Act no. 16 of 1981) (as applicable to the State of Uttarakhand) (hereafter referred to as the repealed Acts) are hereby repealed.
