Notification No. 10/2021 - Central Tax (Rate)

GST Act Amendments for Essential Oils: Central Government, exercising powers under section 9 of CGST Act, 2017, introduces amendments on Council recommendations. Focus on Notification No.4/2017-Central Tax (Rate), dated June 28, 2017, pertaining to essential oils.

Insertion of New Entry: After S. No. 3, a new entry, 3A, introduces essential oils beyond citrus fruits, including peppermint and various mints.

Unregistered and Registered Person: Specifies that the mentioned essential oils can be supplied by both Unregistered and Registered Persons under GST.

Effective Date: Amendments effective from October 1, 2021, showcasing an immediate implementation for the specified changes.

Official Endorsement: Rajeev Ranjan, Under Secretary to the Government of India, authenticates the notification, ensuring official endorsement.

Historical Reference: Refers to the principal notification of June 28, 2017, last amended on May 28, 2018, providing context to the ongoing evolution of tax rates and provisions.

Clarity on Essential Oils: The amendments bring clarity to the taxation framework for essential oils, aligning with the dynamic needs of the industry.