Notification No. 14/2022 – IGST Amendment & GST Exemptions

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

[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 28^th 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 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 (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 1^st day of January, 2023.

(Vikram Vijay Wanere)
Under Secretary

Note: - The principal notification No. 4/2017-Integrated 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. 669(E), dated the 28^thJune, 2017 and was last amended by notification No. 10/2021-Integrated 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. 700(E), dated the 30^th September, 2021.

📚 Frequently Asked Questions (FAQs): Notification No. 14/2022 - Integrated Tax (Rate)

Q1: What is Notification No. 14/2022 – Integrated Tax (Rate)?

Answer:
Notification No. 14/2022 – Integrated Tax (Rate), issued on 30th December 2022, seeks to amend Notification No. 4/2017 – Integrated Tax (Rate). It makes important changes to IGST applicability on specified goods and services to align with the GST Council’s recommendations.

Q2: Why was Notification No. 14/2022 issued?

Answer:
The amendment was issued to update IGST exemptions and rates, ensuring clarity and uniformity across interstate trade. It also reflects policy measures to support trade compliance and simplify GST structure.

Q3: Which earlier notification does it amend?

Answer:
This notification amends Notification No. 4/2017 – Integrated Tax (Rate), which initially prescribed exemptions and concessional IGST rates on specific goods and services.

Q4: From when is Notification No. 14/2022 applicable?

Answer:
The notification became effective from the date of its publication (30th December 2022), unless otherwise specified. Businesses must immediately update their compliance systems.

Q5: Does Notification 14/2022 change exemptions under IGST?

Answer:
Yes ✅. The notification modifies the list of goods and services eligible for IGST exemptions or concessional rates, ensuring it stays relevant with evolving trade practices.

Q6: How does this notification affect importers and exporters?

Answer:
Importers and exporters need to verify:
Whether their products remain exempt.
Changes in concessional IGST rates.
Any documentation updates required.
For expert help, consult a GST Professional.

Q7: What should domestic suppliers keep in mind?

Answer:
Domestic businesses must:
Apply revised exemptions/concessions correctly.
Update ERP/invoicing software.
Ensure GST return accuracy.
👉 Professional GST Compliance services can simplify this process.

Q8: What are the risks of non-compliance with Notification 14/2022?

Answer:
Ignoring the changes may result in:
Wrong tax collection
ITC disputes
Penalties or legal notices
That’s why updating systems and consulting experts is crucial.

Q9: How does Notification 14/2022 connect with other GST changes of 2022?

Answer:
It is part of a series of IGST amendments issued in December 2022, including Notifications 13/2022 and 15/2022 – Integrated Tax (Rate). Together, they streamline exemptions and bring uniformity in IGST provisions.

Q10: What compliance support is available for businesses?

Answer:
Businesses can access:
GST Registration for new entities.
GST Return Filing reflecting latest rates.
Private Limited Company Registration for startups.
MSME Registration for small suppliers availing exemptions.

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