UTGST payable under RCM on essential oils other than those of citrus fruit wef 01.10.2021

CBIC notifies essential oils other than those of citrus fruit  as goods on which UTGST is payable under Reverse Charge Mechanism (RCM) with effect from 1st day of October, 2021 to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. Notification No. 10/2021- Union Territory Tax (Rate) | Dated: 30^th September, 2021.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 10/2021-Union Territory Tax (Rate)

New Delhi, the 30^thSeptember, 2021

G.S.R. 705(E).– In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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- Union Territory 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. 713(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)

Under Secretary to the Government of India

Note: – The principal notification No. 4/2017-Union Territory 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. 713(E), dated the 28^thJune, 2017 and was last amended by Notification No. 11/2018-Union Territory 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. 505(E), dated the 28^thMay, 2018.