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    <description>Pursuant to sub-section (4) of Section 5 of the Goods and Services Tax (Compensation to States) Act, 2017, Notification No. 1/2021 substitutes in the Table to Notification No. 1/2018, under Tamil Nadu at serial number 99, the reference &quot;Tamil Nadu Sugar Cane Cess (Validation) Act, 1963&quot; with &quot;Tamil Nadu Sugar Factories Control Act, 1949 (Section 14)&quot;, thereby altering the statutory citation in the GST compensation notification.</description>
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