THE CHHATTISGARH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. 10/2021 - State Tax (Rate), No. F 10-01/2022/CT/V(05),Dated, 11th January 2022

In exercise of the powers conferred by sub-section (3) of section 9 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification No. 4/2017-State Tax (Rate), No. F-10-43/2017/CT/V(72), Chhattisgarh Commercial Tax Department, dated the 28th June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, namely:-

In the said notification, in the Table, after S. No. 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:

3A.

33012400, 33012510, 33012520, 33012530, 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.";

2. This notification shall be deemed to have come into force with effect from the 1st day of October, 2021.

By order and in the name of the Governor of Chhattisgarh,

GAURAV DWIVEDI, Principal Secretary.