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<h1>Tamil Nadu GST (Second Amendment) Act 2020: Sections 3-10 Effective January 1, 2021, per Notification by State Government.</h1> The Tamil Nadu Government has announced that the provisions of sections 3 to 10 of the Tamil Nadu Goods and Services Tax (Second Amendment) Act, 2020, will be effective from January 1, 2021. This decision is made under the authority granted by sub-section (2) of section 1 of the said Act. The notification was issued by the Commercial Taxes and Registration Department, under the governance of the Secretary to the Government.