Section 173 of Rajasthan GST Act: “Amendment of Certain Acts”

Section 173 : “Amendment of Certain Acts (Rajasthan GST Act, 2017)

Provisions under Section 173 of the Rajasthan GST Act, 2017 relating to “Amendment of Certain Acts”, are as under:

Save as otherwise provided in this Act, on and from the date of commencement of this Act,-

(i) in the Rajasthan Panchayati Raj Act, 1994 (Act No. 13 of 1994), for the existing clause (b) of sub-section (1) of the section 65, the following shall be substituted, namely:- “(b) a tax on entertainments and amusements;”;

(ii) in the Rajasthan Municipalities Act, 2009 (Act No. 18 of 2009), for the existing clause (e) of sub-section (1) of section 102, the following shall be substituted, namely:- “(e) a tax on entertainments and amusements;”; and

(iii) in the Rajasthan Finance Act, 2014 (Act No. 14 of 2014), the existing Chapter XI (Sections 54 to 61, both inclusive) shall be deleted.

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