Section 174 – GST – States – MISCELLANEOUS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Repeal and saving. 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Rajasthan Value Added Tax Act, 2003(Act No. 4 of 2003), except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution; (ii) the Rajasthan Entertainments and Advertisements Tax Act, 1957 (Act No. 24 of 1957); (iii) the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 (Act No. 14 of 1988); (iv) the Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996); (v) the Rajasthan Tax on Luxurie
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r liability acquired, accrued or incurred under the amended Acts or repealed Acts or orders under such repealed or amended Acts: Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or (d) affect any tax, surcharge, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or rec
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