Section 174(1) in Meghalaya 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 Meghalaya Amusement and Betting Tax Act, (Assam Act VI of 1939 as adapted and modified by Meghalaya),(ii)The Meghalaya Cement Cess Act. 2010 (Act No. 5 of 2011)(iii)The Meghalaya Clinker Cess Act 2015 (Act No.4 of 2015)(iv)The Meghalaya Tax on Luxuries (Hotels and Lodging Houses) Act 1991 (Meghalaya Act No. 8 of 1991)(v)Meghalaya Sales of Petroleum and Petroleum products including Motor Spirit Taxation Act, (Assam Act IX of 1956 as adapted and amended by Meghalaya) except in respect of goods substituted by the One Hundredth and First Amendment Act 2016 in Entry 54 of the State List of the Seventh Schedule to the Constitution;(vi)The Meghalaya Value Added Tax Act, 2003 (Act No. 2 of 2005) except in respect of goods substituted by the One Hundredth and First Amendment Act 2016 in Entry 54 of the State List of the Seventh Schedule to the Constitution;(hereafter referred to as the repealed Acts) are hereby repealed.
