Section 174 - Uttar Pradesh SGST - MISCELLANEOUS - GST - States - Section 174 - Repeal and savings. 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) The Uttar Pradesh Value Added Tax Act, 2008, (U.P. Act no. 5 of 2008) except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution; (ii) The Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 (U.P. Act no. 30 of 2007); (iii) The Uttar Pradesh Entertainment and Betting Tax Act, 1979 (U.P. Act. no. 28 of 1979) (iv) The Uttar Pradesh Advertisement Tax Act, 1981 (U.P. Act no. 16 of 1981) (v) The United Provinces Sales of Motor Spir

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