THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No. 14/2022-State Tax (Rate), No. GHN-85-GST-2022/S.9(3)(18)TH, Dated, 31st December, 2022

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, for S. No. 3A and the entries relating thereto, the following entries shall be substituted, namely:-

(1)

(2)

(3)

(4)

(5)

"3A.

3301 2400,

3301 2510,

3301 2520,

3301 2530,

3301 2540,

3301 2590

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 mintoil (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 and in the name of the Governor of Gujarat,

YUVRAJSINH JADEJA,

Section Officer.