GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

NOTIFICATION No. 14/2022-Central Tax (Rate)

G.S.R…….(E).-In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 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, Ministry of Finance (Department of Revenue), No.4/2017-Central Tax (Rate), dated the 28th June 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E), dated the 28th 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: Of peppermint (Menthapiperita); Of  other  mints:  Spearmint  oil  (ex-menthaspicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-menthasylvestries), Bergament  oil  (ex-menthacitrate), Mentha arvensis	Any unregistered person	Any registered person”.

2. This notification shall come into force with effect from the 1^st day of January 2023.

[F.No. CBIC-190354/316/2022-TRU Section-CBEC]

(Vikram Vijay Wanere)

Under Secretary

Note:- The principal notification No.4/2017-Central 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.  676(E),  dated the 28th June 2017 and was last amended by notification No. 10/2021-Central Tax(Rate) dated the 30th September 2021.