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GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 10/2021-Central Tax (Rate) New Delhi, the 30thSeptember, 2021 G.S.R. 695(E). In exercise of the powers conferred by sub-section (3) of section 9 of theCentral 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 Reven
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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.
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Notification No : 10/2021-Central Tax (Rate)Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-10-2021-cgst-rate.pdf