Important Keyword: F. No. CBIC-190354/316/2022-TRU Section-CBEC, Notification No. 14/2022-Integrated Tax (Rate), Section 5(3) IGST Act 2017, Notification No. 4/2017-Integrated Tax (Rate), Notification No. 10/2021-Integrated Tax (Rate).
[F. No. CBIC-190354/316/2022-TRU Section-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 30th December, 2022
Notification No. 14/2022-Integrated 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 5 of the Integrated Goods and Services Tax Act, 2017 (13 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- Integrated 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. 669(E), dated the 28th 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 (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), Mentha arvensis | Any unregistered person | Any registered person |
2. This notification shall come into force with effect from the 1st day of January, 2023.
(Vikram Vijay Wanere)
Under Secretary
Note: – The principal notification No. 4/2017-Integrated Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669(E), dated the 28thJune, 2017 and was last amended by notification No. 10/2021-Integrated Tax (Rate) dated the 30th September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 700(E), dated the 30th September, 2021.
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Download Pdf: https://taxinformation.cbic.gov.in/
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