Section 174(1) in Manipur 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 Manipur 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 Assam Amusement and Betting Tax Act, 1939(as extended to Manipur),(iii)the Manipur Tax on Luxury (Hotel Lodging Houses) Act, 2000 (hereafter referred to as the repealed Acts) are hereby repealed.
