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

Last updated: 04 October 2021

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This notification amends Union Territory Tax Rate Notification No. 4/2017. It introduces a new entry, 3A, which specifies certain essential oils, excluding those of citrus fruit, such as peppermint and other mint oils. This amendment applies to transactions between unregistered and registered persons. The changes outlined in this notification are effective from 1st October 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.

FAQ :

This notification amends the Union Territory Tax Rate Notification No. 4/2017 to include specific essential oils under a new entry.

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

The HSN codes mentioned are 33012400, 33012510, 33012520, 33012530, and 33012540.

This amendment affects any unregistered person supplying these essential oils to any registered person.

This notification comes into force on 1st October 2021.

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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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