THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATIONS
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Body Notification No. 14/2022-State Tax (Rate), EXN-F(10)-5/2022, Dated 10th February, 2023.

In exercise of the powers conferred by sub-section (3) of section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh, No. 4/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number ,dated the 30th 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:-

" 3A.

330124 00, 330125 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90

Following essential oils other than those of citrus fruitnamely: - a) Of peppermint (Mentha piperita);

b) Of other mints: Spearmint oil (ex-menthaspicata), Water mintoil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-menthacitrate), Mentha arvensis

Any Unregistered Person

Any Registered Person";

2. This notification deemed to be come into force from the 1stday of January, 2023

By Order

(Bharat Khera)

Pr. Secretary (ST&E) to the

Government of Himachal Pradesh