In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Act 19 of 2017), read with sub-rule (5) of rule 61 of the Tamil Nadu Goods and Services Tax Rules, 2017, the Commissioner, on being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, hereby rescinds the notification of the Commissioner of State tax in No. 12/2020, dated 16th October, 2020 published in the Tamil Nadu Government Gazette Extraordinary No. 427, Part VI-Section 1, vide No. VI(l)/383(c-2)/2020, dated 16th October, 2020, except as respects things done or omitted to be done before such rescission.

2. This notification shall be deemed to have come into force with-effect from the 10th day of November, 2020.

Sd/-

M.A. Siddique

Principal Secretary /

Commissioner of State Tax