THE TRIPURA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 14/2022-State Tax (Rate), No. F.1-11(91)-TAX/GST/2022 (Part-1), Dated, 10th January, 2023.

In exercise of the powers conferred by sub-section (3) of section 9 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017). the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Tripura, Finance Department, No. 4/2017- State Tax (Rate), dated the 29th June, 2017. published in the Tripura Gazette, Extraordinary Issue, vide number 236, dated the 29th June, 2017, namely:-

In the said notification, in the Table, for S. No. 3A and the entries relating thereto, the following entries shall be substituted, namely:-

(1)

(2)

(3)

(4)

(5)

" 3A.

33012400, 330125 10,

3301 25 20,

3301 25 30,

3301 25 40,

3301 25 90

Following essential oils other than those of citrus fruit namely: -

(a) Of peppermint (Mentha piperita);

(b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-mentha citrate), Mentha arvensis

Any unregistered person

Any registered person"

2. This notification shall come into force with effect from the 1st day of January, 2023.

By Order of the Governor,

(Prithwiraj Debnath)

Under Secretary to the

Government of Tripura

Finance Department

Note: - The principal notification No. 4/2017-State Tax (Rate), dated the 29th June, 2017, was published in the Tripura Gazette, Extraordinary Issue, vide number 236, dated the 29th June, 2017 and was last amended by notification No. 10/2021-State Tax (Rate) dated the 7th October, 2021, published in the Tripura Gazette. Extraordinary Issue, vide number 1869, dated the 8th October, 2021.