Union Territory Tax Notifications (Rate)

UGST Notification rate 10/2021

TitleSeeks to amend notification No. 4/2017- Union territory Tax (Rate)
Date 30-09-2021

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 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, after S. No. 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:




  • This notification shall come into force on the 1st day of October, 2021.
” 3A.33012400,





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 PersonAny Registered Person.”;