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

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....Ordinance further to amend the Tamil Nadu Goods and Services Tax Act, 2017. WHEREAS the Legislative Assembly of the State is not in session and the Governor of Tamil Nadu is satisfied that circumstances exist which render it necessary for him to take immediate action for the purposes hereinafter appearing; NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of the Co....

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....d with due to force majeure. (2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act. Explanation.- For the purposes of this section the expression "force majeure" means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any ot....