{"act":{"id":"arunachal-pradesh-goods-services-tax-act-2017","short_title":"The Arunachal Pradesh Goods and Services Tax Act, 2017","long_title":null,"act_number":"7","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Arunachal Pradesh","unit":"section","section_count":158,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/82dd33ce-ec95-4627-b25e-81195ced72c2.pdf","url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"173","heading":null,"text":"(1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,- Amendment of certain Acts. (i) in the Arunachal Pradesh Municipal Act, 2007, in section 129, in sub-section (1), clauses (f)shall be omitted; (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 collection of taxes by a Municipality or a District Council or a Regional Council or any other authority shall stand annulled or rescinded or modified, as the case may be, to the extent such taxes are the subject matter of Entry 52 relating to levy of entry tax/octroi, Entry 54 relating to levy of tax on sale or purchase of goods, Entry 55 relating to levy of tax on advertisements and Entry 62 relating to levy of tax on luxuries, including entertainments, amusements, betting and gambling, of the State List of the 4 of 2008 Seventh Schedule of the Constitution, as amended by the Constitution (One Hundred and First Amendment) Act,2016.","html":"<p>(1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,- Amendment of certain Acts. (i) in the Arunachal Pradesh Municipal Act, 2007, in section <a href=\"/arunachal-pradesh-goods-services-tax-act-2017/section/129/\">129</a>, in sub-section (1), clauses (f)shall be omitted; (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 collection of taxes by a Municipality or a District Council or a Regional Council or any other authority shall stand annulled or rescinded or modified, as the case may be, to the extent such taxes are the subject matter of Entry 52 relating to levy of entry tax/octroi, Entry 54 relating to levy of tax on sale or purchase of goods, Entry 55 relating to levy of tax on advertisements and Entry 62 relating to levy of tax on luxuries, including entertainments, amusements, betting and gambling, of the State List of the 4 of 2008 Seventh Schedule of the Constitution, as amended by the Constitution (One Hundred and First Amendment) Act,2016.</p>","words":178,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/section/173/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/82dd33ce-ec95-4627-b25e-81195ced72c2.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/8a71f9a2-ec7c-4152-85de-af9f63d5d977/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}