Clause 1
1. 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.
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.
References marked in the words above
- section 5 of the Integrated Goods and Services Tax Act, 2017 / the register holds no page for the place cited, so nothing is marked for these words
- sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 / the register holds no page for the place cited, so nothing is marked for these words