The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 10/2021 – Central Tax (Rate) dated 30th September 2021 amends the Notification No 4/2017 – Central Tax (Rate) dated 28th June 2017.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 10/2021-Central Tax (Rate)
New Delhi, the 30th September, 2021
G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.4/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E)., dated the 28th 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 (exmenthaspicata), Water mint-oil (exmentha aquatic), Horsemint oil (exmenthasylvestries), 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.
[F.No.190354/206/2021-TRU](Rajeev Ranjan)
UnderSecretary to the Government of India
Note: – The principal notification No.4/2017-Central Tax (Rate), dated the 28thJune, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E), dated the 28thJune, 2017 and was last amended by Notification No. 11/2018-Central Tax(Rate) dated 28thMay, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 504(E), dated the 28th May, 2018.
