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        GST

        Seeks to amend Notification No. 4/2017- Central Tax (Rate), dated the 28th June, 2017 - 10/2021 - Central GST (CGST) Rate

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        GST rate amendment adds specific mint essential oils to the CGST schedule, affecting registered and unregistered persons. Amendment inserts entry 3A into Notification No. 4/2017-Central Tax (Rate) listing essential oils other than citrus under HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540, specifying peppermint and other mint oils and indicating applicability to 'Any Unregistered Person' and 'Any Registered Person.' The change is made under section 9(3) of the CGST Act and comes into force on 1 October 2021.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            GST rate amendment adds specific mint essential oils to the CGST schedule, affecting registered and unregistered persons.

                            Amendment inserts entry 3A into Notification No. 4/2017-Central Tax (Rate) listing essential oils other than citrus under HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540, specifying peppermint and other mint oils and indicating applicability to "Any Unregistered Person" and "Any Registered Person." The change is made under section 9(3) of the CGST Act and comes into force on 1 October 2021.


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