Union Territory Tax Notifications (Rate)

UGST Notification rate 10/2021

Title	Seeks to amend notification No. 4/2017- Union territory Tax (Rate)
Number	10/2021
Date	30-09-2021
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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:

This notification shall come into force on the 1st day of October, 2021.

” 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.”;

” 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.”;