Notification No. 14/2022 – UT Tax (Rate) |Key GST Amendments

Want to File ITR, GST Returns & Pvt. Ltd. Registration

Notification No. 14/2022 - Union Territory 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 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.

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

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

Answer:
Issued on 30th December 2022, this notification amends Notification No. 4/2017 – Union Territory Tax (Rate). It updates the GST applicability for specific essential oils under tariff heading 3301, such as peppermint, spearmint, water mint, horsemint, bergamot, and mentha arvensis.

Q2: From when is Notification No. 14/2022 – UT Tax (Rate) effective?

Answer:
The changes specified in this notification came into force from 1st January 2023. Businesses dealing in essential oils needed to comply with revised GST norms from this date.

Q3: Which products are mainly affected by this notification?

Answer:
The focus is on essential oils other than citrus fruits, specifically:
Peppermint oil (Mentha piperita) 🌿
Spearmint oil
Water mint oil
Horsemint oil
Bergamot oil
Mentha arvensis

Q4: Who are the suppliers covered under Notification No. 14/2022 – UT Tax (Rate)?

Answer:
The notification applies to both registered and unregistered persons dealing in the specified essential oils.

Q5: Why was this amendment made in GST law?

Answer:
The amendment was introduced to streamline GST classification and tax liability for mint-based essential oils, ensuring uniform taxation and addressing industry concerns.

Q6: How does this notification connect with earlier GST amendments?

Answer:
It amends the earlier Notification No. 4/2017 – Union Territory Tax (Rate), which governs GST applicability on goods. The last amendment before this was Notification No. 10/2021 – UT Tax (Rate), dated 30th September 2021.

Q7: What should businesses dealing in mint oils do for compliance?

Answer:
Businesses should:
Update invoices and GST returns to reflect new applicability.
Reassess their GST compliance with expert guidance.
Seek support from professionals like GST Experts at Finodha to avoid penalties.

Q8: Where can I get help for GST compliance under this notification?

Answer:
You can connect with:
GST Professionals at Finodha 👩‍💼
GST Registration Services
GST Return Filing
MSME Registration
Finodha ensures that businesses stay compliant with GST amendments like Notification No. 14/2022 – UT Tax (Rate).