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

Important Keyword: GST, Notification No. 14/2022 – Union Territory Tax (Rate), Section 7(3) UTGST Act 2017, F. No. CBIC-190354/316/2022-TRU Section-CBEC, Notification No. 4/2017-Union Territory Tax (Rate), Notification No. 10/2021-Union Territory 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 – Union Territory 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 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, Ministry of Finance (Department of Revenue), No. 4/2017- Union Territory 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. 713(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-Union Territory 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. 713(E), dated the 28^thJune, 2017 and was last amended by notification No. 10/2021-Union Territory 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. 705(E), dated the 30^th September, 2021.

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