Ministry of Finance
(Department of Revenue)
NOTIFICATION
New Delhi, the 30th December, 2022
No. 14/2022-Central Tax (Rate)
G.S.R. 922(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, Ministry of Finance (Department of Revenue), No. 4/2017- Central 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. 676(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, for S. No. 3A and the entries relating thereto, the following entries shall be substituted, namely: -
(1) |
(2) |
(3) |
(4) |
(5) |
" 3A. |
3301 24 00,
3301 25 10,
3301 25 20,
3301 25 30,
3301 25 40,
3301 25 90 |
Following essential oils other than those of citrus fruit namely: -
(a) Of peppermint (Mentha piperita);
(b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-mentha citrate), Mentha arvensis |
Any unregistered person |
Any registered person". |
2. This notification shall come into force with effect from the 1st day of January, 2023.
[F.No.CBIC-190354/316/2022-TRU Section-CBEC]
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