Section 174(1) in Delhi 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 Delhi Value Added Tax Act, 2004, except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution,(ii)The Delhi Entertainment and Betting Tax Act, 1996(iii)The Delhi Tax on Luxury Tax Act, 1996 (hereafter referred to as the repealed Acts) are hereby repealed.
