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of <h1>Tamil Nadu GST Act Amended: Changes to Services Definitions and E-Commerce Operator Provisions, Retroactive from January 2022.</h1> The notification amends the Tamil Nadu Goods and Services Tax Act, 2017, specifically altering Notification No. II(2)/CTR/532(d-15)/2017. Amendments include the removal of the words 'or a Governmental authority or a Government Entity' from the description of services listed under serial numbers 3 and 3A. Additionally, provisions are added to serial numbers 15 and 17, stating that certain items do not apply to services supplied via electronic commerce operators as notified under Section 9(5) of the Act. These changes are effective retroactively from January 1, 2022.
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