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In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely: - 1. Short Title and commencement.-(1) These rules may be called the Tamil Nadu Goods and Services Tax (Tenth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Offi cial Gazette. 2. In the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-rule (4A), the following sub-rule shall be substituted with eff ect from 1st April, 2020, namely