THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body notification G.O. Ms. No. 10/2021-Puducherry GST (Rate), dated 30th September 2021

In exercise of the powers conferred by sub-section (2) of section 9 of the Puducherry Goods and Services Tax Act, 2017 {Act No,6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments notification of the Commercial' Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No.4/2017- Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated 29th 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 (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 of the Lieutenant-Governor)

Shurbir Singh, i.a.s.,

Commissioner-cum-Secretary to Government (Finance).