Amend notification No. 4/2017- Union territory Tax (Rate

Last updated: 04 October 2021

Notice Date : 30 September 2021

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 10/2021-Union Territory Tax (Rate)

New Delhi, the 30^thSeptember, 2021

G.S.R. 705(E).– In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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- Union Territory 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. 713(E)., dated the 28^th 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, 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-Union Territory Tax (Rate), dated the 28^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713(E), dated the 28^thJune, 2017 and was last amended by Notification No. 11/2018-Union Territory 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. 505(E), dated the 28^thMay, 2018.

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Notification No : 10/2021-Union Territory Tax (Rate)
Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-10-2021-utgst-rate.pdf

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