Important Keyword: F.No.190354/206/2021-TRU, Notification No. 10/2021 – Central Tax (Rate), Section 9(1) CGST Act 2017, Notification No.4/2017-Central Tax (Rate), Notification No. 11/2018-Central Tax (Rate).
[F.No.190354/206/2021-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 30thSeptember, 2021
Notification No. 10/2021 – Central Tax (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the CGST 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 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). | Any Unregistered Person | Any Registered Person.”; |
2. This notification shall come into force on the 1st day of October, 2021.
(Rajeev Ranjan)
Under Secretary 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 28thMay, 2018.
Web Stories: Notification No. 11/2021 – Central Tax (Rate): Seeks to amend notification No. 39/2017- Central Tax (Rate)
Download pdf: https://taxinformation.cbic.gov.in/
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