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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION No. 14/2022-Central Tax (Rate)
New Delhi, the 30th December, 2022
G.S.R…….(E).- In exercise of the powers conferred by sub-section (3) of
section 9 of the Central Goods and
Services Tax Act, 2017 (12 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- Central 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. 676(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: -
2. This notification shall come into force with effect from the 1st day of
January, 2023.
[F.No. CBIC-190354/316/2022-TRU Section-CBEC]
(Vikram Vijay Wanere)
Under Secretary
Note: - The principal notification No. 4/2017-Central 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. 676(E), dated the
28thJune, 2017 and was last amended by notification No. 10/2021-Central 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. 695(E), dated
the 30th September, 2021.
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(5) |
" 3A. |
3301 24 00,
3301 25 10,
3301 25 20,
3301 25 30,
3301 25 40,
3301 25 90
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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
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Any
unregistered
person
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Any
registered
person".
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