Notification No. 14/2022 – Central Tax (Rate): Seeks to amend notification No. 4/2017- Central Tax (Rate)

Important Keyword: GST, Section 9(3) CGST Act 2017, Notification No. 4/2017-Central Tax (Rate), Notification No. 10/2021-Central Tax (Rate), F. No. CBIC-190354/316/2022-TRU Section-CBEC, Notification No. 14/2022 – Central Tax (Rate).

[F. No. CBIC-190354/316/2022-TRU Section-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 30^th December, 2022

Notification No. 14/2022 – Central Tax (Rate)

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, Ministry of Finance (Department of Revenue), No. 4/2017- Central Tax (Rate), dated the 28^th 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 28^th 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: –

(1)	(2)	(3)	(4)	(5)
” 3A.	33012400, 33012510, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90	Following essential oils other than those of citrus fruit namely: – (a)Of peppermint (Menthapiperita); (b)Of other mints : Spearmint oil (ex-Mentha spicata), Water mint-oil (ex-Mentha aquatic), Horsemint oil (ex-Mentha Sylves tries), Bergament oil (ex-Mentha citrate), Mentha arvensis.	Any unregistered person	Any registered person”

2. This notification shall come into force with effect from the 1^st day of January, 2023.

(Vikram Vijay Wanere)
Under Secretary

Note: – The principal notification No. 4/2017-Central Tax (Rate), dated the 28^th June, 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 28^thJune, 2017 and was last amended by notification No. 10/2021-Central Tax (Rate) dated the 30^th September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 695(E), dated the 30^th September, 2021.

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Download Pdf: https://taxinformation.cbic.gov.in/