Notification No. 10/2021-Integrated Tax (Rate) [N10-TGS]
As at 7 September 2026. In force from 1 October 2021.
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 in the Ministry of Finance (Department of Revenue), No.4/2017- Integrated 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. 669(E)., dated the 28th June, 2017, namely:- In the said notification, after S. No. 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:
" 3A. 33012400, Following essential oils other than those of Any Any 33012510, citrus fruit namely: - Unregistered Registered 33012520, a) Of peppermint (Menthapiperita); Person Person."; 330125 30, b) Of other mints : Spearmint oil (ex- 33012540 menthaspicata), Water mint-oil (ex- mentha aquatic), Horsemint oil (ex- menthasylvestries), Bergament oil (ex-mentha citrate).
2. This notification shall come into force on the 1st day of October, 2021.
Made under
Recital: "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". Names sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (1)
Amends Notification No. 4/2017-Integrated Tax (Rate) [N10-1QM], 1 October 2021. "No.4/2017- Integrated Tax (Rate), dated".
Acted on by (0)
none
Not held (2)
"section 5 of the Integrated Goods and Services Tax Act, 2017"
"sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017"