Section 113, The Goods and Services Tax Act, 2009

(1) The following enactments are repealed:– (a) the Entertainment Tax Act,1971; (b) the Restaurant Food Tax Act,1989; (c) paragraph (a) of subsection (1) of section 53 of the Development of Tourism Act, 1990; (d) the External Telecommunications Tax Act, 1995; (e) the Sales Tax Act, 1995. 114 115 Regulations. Payment of tax into Consolidated Fund. (2) Notwithstanding subsection (1), any rules or orders made under the repealed enactments and in existence immediately before the coming into operation of this Act, shall continue in operation until their expiration or express revocation. (3) The Customs Act and the Customs Tariff Act, 1978 shall be read with such modifications as may be necessary to give effect to this Act.