Amendment in Notification (04/2017) No. FD 48 CSL 2017, dated the 29th June, 2017 - (14/2022) FD 20 CSL 2022 - Karnataka SGST

GOVERNMENT OF KARNATAKA No. FD 20CSL 2022 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 31.12.2022. NOTIFICATION (14/2022) In exercise of the powers conferred by sub-section (3) of section 9 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following further amendments in the Government of Karnataka Notification (04/2017) No. FD 48 CSL 2017, dated the 29th June, 2017,published in the Karnataka Gazette, Extraordinary, Part IVA, No.594, dated the 29th June, 2017, namely:- In the said notification, in the Table, for S. No. 3A and the entries relating thereto, the following entries shall be substituted, namely:- (1) (2) (3) (4) (5) 3A. 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90 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-mentha sylvestries), Bergament oil (ex-mentha citrate), Mentha arvensis Any unregistered person Any registered person . 2. This notification shall come into force with effect from the 1stday of January, 2023. By Order and in the name of the Governor of Karnataka (KAVITHA L) Under Secretary to Government, Finance Department (C.T-1) Note: - The principal Notification(04/2017) No. FD 48 CSL 2017, dated the 29th June, 2017,was published in the Karnataka Gazette, Extraordinary, Part IVA, No.594, dated the 29th June, 2017, and was last amended by Notification (10/2021)No. FD 55CSL 2021, dated the 30th September, 2021, published in the Karnataka Gazette, Extraordinary, Part IVA, No.804, dated the 30th September, 2021.