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<h1>New Notification Amends Tax Rates on Essential Oils, Includes Peppermint and Mint Oils Under Serial No. 3A.</h1> The Ministry of Finance, Department of Revenue, issued Notification No. 10/2021 to amend Notification No. 4/2017-Union Territory Tax (Rate) dated June 28, 2017. Effective October 1, 2021, this amendment introduces a new item, Serial No. 3A, to the list, covering specific essential oils other than citrus fruits, including peppermint and various mint oils. The notification applies to both registered and unregistered persons under the Union Territory Goods and Services Tax Act, 2017. The principal notification was previously amended by Notification No. 11/2018 on May 28, 2018.