Section 173(2) in Puducherry Goods and Services Tax Act, 2017
(2)Save as otherwise provided in this Act , on and from the date of commencement of this Act , the provisions , under any State law, authorizing levy and collect ion of taxes or cess or surcharge by the Government or a Municipality or a Commune Panchayat or any other author ity shall stand annul led or rescinded or modified in as much as and to the extent such taxes are the subject matter of Entry 52, Entry 54, Entry 55 and Entry 62 of the State List of the Seventh Schedule of the Constitution, as amended by the Constitution (One Hundredth and First Amendment) Act, 2016.
