Seeks to amend notification No. 4/2017- Central Tax (Rate)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 10/2021-Central Tax (Rate)

                                                                                                  New Delhi, the 30thSeptember, 2021

G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue),
No.4/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E)., dated the 28th
June, 2017, namely:-

              In the said notification, in the Table, after S. No. 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:

" 3A.33012400,
33012510,
33012520,
33012530,
33012540
Following essential oils other than those of
citrus fruitnamely: -
a) Of peppermint (Menthapiperita);
b) Of other mints : Spearmint oil (exmenthaspicata), Water mint-oil (exmentha aquatic), Horsemint oil (exmenthasylvestrie), Bergament oil
(ex-mentha citrate).
Any
Unregistered
Person
Any
Registered
Person.";

2. This notification shall come into force on the 1st day of October, 2021.

[F.No.190354/206/2021-TRU]

(Rajeev Ranjan)
UnderSecretary to the Government of India

Note: – The principal notification No.4/2017-Central Tax (Rate), dated the 28thJune, 2017,
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 676(E), dated the 28thJune, 2017 and was last amended by Notification No.
11/2018-Central Tax(Rate) dated 28thMay, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 504(E), dated the
28thMay, 2018.

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