Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION No. 14/2022-Union Territory Tax
(Rate)
New Delhi, the 30th December, 2022
G.S.R…….(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, Ministry of Finance
(Department of Revenue), No. 4/2017- Union Territory 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.
713(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: -
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]
(Vikram Vijay Wanere)
Under Secretary
Note: - The principal notification No. 4/2017-Union Territory Tax (Rate),
dated the 28th 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 28thJune, 2017 and was last amended by notification No. 10/2021-Union
Territory Tax (Rate) dated the 30th
September, 2021, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number
G.S.R. 705(E), dated the 30th September, 2021.
(1) |
(2) |
(3) |
(4) |
(5) |
" 3A. |
3301 24 00,
3301 25 10,
3301 25 20,
3301 25 30,
3301 25 40,
3301 25 90
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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
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Any
registered
person".
|
|