THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No. 10/2021-State Tax (Rate), No.(GHN-73) GST-2021/S.9(3) (16)TH, Dated 30th September, 2021.

In exercise of the powers conferred by sub-section (3) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-33) GST-2017/S. 9(3)(1)-TH dated the 30th June, 2017 being Notification No. 4/2017-State Tax (Rate), 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 (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.

By order and in the name of Governor of Gujarat,

J. B. Patel

Deputy Secretary to Government