TAMIL NADU GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021

[Act No. 06 of 2021]

[25th February, 2021]

PREAMBLE

An Act further to amend the Tamil Nadu Goods and Services Tax Act, 2017.

Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Seventy-second Year of the Republic of India as follows:--

Section 1 - Short title and commencement

(1)     This Act may be called the Tamil Nadu Goods and Services Tax (Amendment) Act, 2021.

(2)     It shall come into force at once.

Section 2 - Amendment of section 173

In section 173 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), after clause (v), the following clause shall be added, namely:--

"(vi) section 14 of the Tamil Nadu Sugar Factories Control Act, 1949 (Tamil Nadu Act XX of 1949) shall be omitted.".