Notification / Notification No. 14/2022-Central Tax (Rate)

Clause 1

In forceA commencement is recorded; no ending event is recorded.

The law's words

1. 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: -

(1) (2) (3) (4) (5)

" 3A. 3301 24 00, Following essential oils other than those of citrus fruit Any Any 3301 25 10, namely: - unregistered registered 3301 25 20, (a) Of peppermint (Mentha piperita); person person". 3301 25 30, (b) Of other mints : Spearmint oil (ex-mentha 3301 25 40, spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), 3301 25 90 Bergament oil (ex-mentha citrate), Mentha arvensis

2. This notification shall come into force with effect from the 1st day of January, 2023.

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above

sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 / Section 9, Central Goods and Services Tax Act, 2017