Amendment in Notification No. 4/2017-State Tax (Rate) dated 30th June, 2017 - 14/2022-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 31 st December,2022. Notification No. 14/2022-State Tax (Rate) No. GHN-85-GST-2022/S.9(3)(18)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 Council, 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 30th June, 2017 being Notification No. 4/2017-State Tax (Rate) , namely : In the said notification, in the Table, for Sl. 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 un-registered person Any registered person. ; 2. This notification shall come into force with effect from the 1st day of January, 2023. By order and in the name of Governor of Gujarat, (Yuvraj singh Jadeja) Section Officer Finance Department