Amend notification No. 4/2017- Central Tax (Rate)

Last updated: 04 October 2021

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This notification, effective from 1st October 2021, amends the Central Goods and Services Tax (CGST) Rate Notification No. 4/2017. Specifically, it introduces new entries related to certain essential oils, excluding those of citrus fruit. These include peppermint oil and various other mint oils like spearmint oil. The amendment clarifies the classification and applicability of GST rates for these specific essential oils.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

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

New Delhi, the 30^thSeptember, 2021

G.S.R. 695(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 in the Ministry of Finance (Department of Revenue), No. 4/2017- Central Tax (Rate), dated the 28^th 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 28^th June, 2017, namely:-

In the said notification, in the Table, after S. No. 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:

” 3A.

33012400,

33012510,

33012520,

33012530,

33012540

Following essential oils other than those of citrus fruit namely: –

a) Of peppermint (Menthapiperita);

b) Of other mints : Spearmint oil (ex- menthaspicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex- menthasylvestries), Bergament oil (ex-mentha citrate).

Any Unregistered Person

Any Registered Person.”;

2. This notification shall come into force on the 1st day of October, 2021.

[F.No.190354/206/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal notification No. 4/2017-Central Tax (Rate), dated the 28^thJune, 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 28^thJune, 2017 and was last amended by Notification No. 11/2018-Central Tax(Rate) dated 28^thMay, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 504(E), dated the 28^thMay, 2018.

FAQ :

This notification amends the Central Goods and Services Tax (CGST) Rate Notification No. 4/2017 to include specific essential oils under a new entry.

This notification comes into force on the 1st day of October, 2021.

The amendment covers essential oils other than those of citrus fruit, specifically peppermint oil and oils of other mints such as spearmint oil, water mint-oil, horsemint oil, and bergamot oil.

The customs tariff codes related to these essential oils are 33012400, 33012510, 33012520, 33012530, and 33012540.

Yes, the notification specifies applicability for both unregistered persons and registered persons.

Notification No : 10/2021-Central Tax (Rate)
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-10-2021-cgst-rate.pdf

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