Important Keyword: Section 7(3) UTGST Act 2017, Notification No. 10/2021 – Union territory Tax (Rate), F.No.190354/206/2021-TRU, Notification No. 4/2017-Union Territory Tax (Rate), Notification No. 11/2018-Union Territory 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 – Union territory 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 7 of the UTGST Act, 2017 (14 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- Union Territory 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. 713(E)., dated the 28th June, 2017, namely:-
In the said notification, 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: – Of peppermint (Menthapiperita); Of other mints : Spearmint oil (ex- Mentha spicata), Water mint-oil (Ex- Mentha aquatic), Horsemint oil (ex- Mentha Sylvestris), Bergamot 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-Union Territory 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. 713(E), dated the 28thJune, 2017 and was last amended by Notification No. 11/2018-Union Territory Tax(Rate) dated 28thMay, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 505(E), dated the 28thMay, 2018.
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