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of <h1>Finance Ministry Updates Tax Rates on Essential Oils with New Entry 3A, Effective October 1, 2021.</h1> The Ministry of Finance, Department of Revenue, issued Notification No. 10/2021-Central Tax (Rate) on September 30, 2021, to amend Notification No. 4/2017-Central Tax (Rate) dated June 28, 2017. This amendment, effective October 1, 2021, adds a new entry, 3A, to the notification's table. It specifies certain essential oils, including peppermint and various mint oils, for taxation purposes. The amendment applies to both registered and unregistered persons under the Central Goods and Services Tax Act, 2017. The principal notification was last amended on May 28, 2018, by Notification No. 11/2018-Central Tax (Rate).
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