THE CHHATTISGARH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. 14/2022 - State Tax (Rate), No. F 10-06/2023/CT/V(18),Dated 23rd March 2023

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. 04/2017-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, 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 fruitnamely: -

(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-menthacitrate), Mentha arvensis

Any unregistered person

Any registered person".

2. This notification shall be deemed to have come into force from effective date of Notification No. 14/2022-Central Tax (Rate) Dated 30-12-2022.

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

HIM SHIKHAR GUPTA, Secretary.