Seeks to amend Notification No 04/2017- State Tax (Rate) dated 29th June, 2017. - 14/2022—State Tax (Rate) - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th January 2023. NOTIFICATION Notification No. 14/2022-State Tax (Rate) Maharashtra Goods And Services Tax Act, 2017. No. GST-1023/C.R.1(2)/Taxation 1. - In exercise of the powers conferred by sub-section (3) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the notification of Finance Department No. MGST.1017/C.R.103(3)/Taxation-1 [Notification No. 04/2017-State Tax (Rate)], dated the 29th June, 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 182, 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 on the 1st day of January, 2023. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. Note.- The principal notification No. MGST.1017/C.R.103(3)/Taxation-1 [Notification No. 04/2017-State Tax(Rate)], dated the 29th June, 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No.182, dated the 29th June, 2017 and was last amended by Notification No. GST. 1021/C.R.-92(D)/Taxation-1 [Notification No. 10/2021- State Tax (Rate)], dated the 14th October, 2021, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No.308, dated the 14th October, 2021.