THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. 14/2022-Puducherry GST (Rate), G.O. Ms. No. 102/F2/2022-23, Puducherry, dated 10th January 2023

In exercise of the powers conferred by sub-section (3) 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 in the 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, for S.No. 3A and the entries relating thereto, the following entries shall be substituted, namely:-

(1)

(2)

(3)

(4)

(5)

"3A.

3301 24 00,

3301 25 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 be deemed to have come into force with effect from the 01st day of January 2023.

(By order of the Lieutenant-Governor)

M. Raju, I.A.S.,

Commissioner-cum-Secretary to Government (Finance).