Notification to amend F.D. notification No. 19841 dated 29.06.2017 bearing SRO No. 289/2017 - 33739-FIN-CT1-TAX-0001/2022 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT Notification The 31st December, 2022 S.R.O. No. - In exercise of the powers conferred by sub-section (3) of section 9 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following further amendments in the notification of the Government of Odisha in the Finance Department No. 19841-FIN-CT1-TAX-0022/2017, dated the 29th June, 2017, published in the Extraordinary issue No. 1136 of the Odisha Gazette, dated the 29th June, 2017 bearing S.R.O. No. 298/2017, as amended from time to time, and the last such amendment is made in the notification of the Government of Odisha in the Finance Department No. 28628-FIN-CT1-TAX-0002/2020, dated the 11 th October, 2021 published in the Extraordinary issue No. 1648 of the Odisha Gazette, dated the 11 th October, 2021 bearing S.R.O. No. 355/2021, 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 1st day of January, 2023. [No. 33739-FIN-CT1-TAX-0001/2022] By order of the Governor Debashish Sahoo Under Secretary to Government