Amendment in Notification No. 4/2017-State Tax (Rate) dated the 30th June 2017 - 10/2021-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 30 th September, 2021. Notification No. 10/2021-State Tax (Rate) No.(GHN-73) GST-2021/S.9(3) (16)TH: - In exercise of the powers conferred by sub-section (3) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Councils hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-33) GST-2017/S.9(3)(1)-TH dated the 30 th June, 2017 being Notification No. 4/ 2017-State Tax (Rate), namely: - 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 come into force on the 1st day of October, 2021. By order and in the name of Governor of Gujarat, J. B. Patel Deputy Secretary to Government