THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 10/2021-Union territory Tax (Rate), F.No.190354/206/2021-TRU, dated 30th September, 2021

In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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- Union territoryTax (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. 713(E)., dated the 28th June, 2017, namely:-

In the said notification, 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 (ex-menthaspicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-menthasylvestries), 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.

(Rajeev Ranjan)

Under Secretary to the Government of India

Note: - The principal notification No. 4/2017-Union territoryTax (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. 713(E), dated the 28thJune, 2017 and was last amended by Notification No. 11/2018-Union territoryTax(Rate) dated 28thMay, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 505(E), dated the 28th May, 2018.