Seeks to amend notification No. 1128-F.T. dated 28.06.2017 regarding goods on which tax is payable on RCM basis to insert some essential oils. - 1237-F.T - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1237-F.T Dated, Howrah, the 21st day of October, 2021 [Corresponding Central Notification No. 10/2021-Central Tax (Rate)] In exercise of the powers conferred by sub-section (3) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No. 1128-F.T., dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I: Amendments In the said notification, in the Table, after S. No. 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: 3A. 33012400, 33012510, 33012520, 33012530, 33012540 Following essential oils other than those of citrus fruit namely: - a) Of peppermint (Mentha piperita); b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-menthasylvestries), Bergament oil (ex-mentha citrate). Any Unregistered Person Any Registered Person ; 2. This notification shall be deemed to have come into force on the 1st day of October, 2021 By order of the Governor, MALAY GHOSH, IAS Additional Secretary to the Government of West Bengal