Section 174 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 174. Repeal and saving.- (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Goa Value Added Tax Act, 2005, (Goa Act 9 of 2005) except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution; (ii) the Goa Entertainment Tax Act, 1964; (Act 2 of 1964) (iii) the Goa Tax on Luxuries Act, 1988; (Goa Act 17of 1988) (iv) the Goa Tax on Entry of Goods Act, 2000. (Goa Act 14 of 2000) (hereafter referred to as the repealed Acts ) are hereby repealed. (2) The repeal of the said Acts and the amendment of the Acts specified
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or after the appointed day; or (d) affect any tax, surcharge, penalty, fine, 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incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal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 recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and oth
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