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<h1>Tamil Nadu to Enact Sections 3, 7-14 of GST (Second Amendment) Act 2021 Starting January 1, 2022.</h1> The Tamil Nadu government has announced that sections 3 and 7 to 14 of the Tamil Nadu Goods and Services Tax (Second Amendment) Act, 2021, will be enacted starting January 1, 2022. This decision is authorized under the powers granted by clause (iii) of sub-section (2) of section 1 of the Act. The notification was issued by the Commercial Taxes and Registration Department under G.O. Ms. No. 176, dated December 22, 2021, and is signed by the Secretary to the Government.