Download Document

English हिंदी
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDI NARY, PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 10/2021-Integrated Tax (Rate)

New Delhi, the 30
th
September, 2021
G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue),
No.4/2017- Integrated Tax (Rate), dated the 28
th
June, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669(E)., dated
the 28
th
June, 2017, namely:-
In the said notification, after S. No. 3 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:

2. This notification shall come into force on the 1st day of October, 2021.
[F.No.190354/206/2021-TRU]

(Rajeev Ranjan)
UnderSecretary to the Government of India

Note: - The principal notification No. 4/2017-Integrated Tax (Rate), dated the 28
th
June, 2017,
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 669(E), dated the 28
th
June, 2017 and was last amended by Notification No.
12/2018-Integrated Tax(Rate) dated 28
th
May, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 506(E), dated the
28
th
May, 2018.

" 3A. 33012400,
33012510,
33012520,
330125 30,
33012540
Following essential oils other than those of
citrus fruit namely: -
a) Of peppermint (Menthapiperita);
b) Of other mints : Spearmint oil (ex-
menthaspicata), Water mint-oil (ex-
mentha aquatic), Horsemint oil (ex-
menthasylvestries), Bergament oil
(ex-mentha citrate).
Any
Unregistered
Person
Any
Registered
Person.";
notifications no 10 2021 integrated tax rate | iKargos