Amendment

https://docs.google.com/uc?id=1XaDRD-SPEKgGvueAnw_eOtxw4sPqxW0t

https://docs.google.com/uc?id=1XaDRD-SPEKgGvueAnw_eOtxw4sPqxW0t

https://docs.google.com/uc?id=1XaDRD-SPEKgGvueAnw_eOtxw4sPqxW0t

3301 24 00,<br>3301 25 10,<br>3301 25 20,<br>3301 25 30,<br>3301 25 40,<br>3301 25 90

Following essential oils other than those of citrus fruit namely: -<p style="margin-left:4rem; text-indent:-2rem">a) Of peppermint (Mentha piperita);</p><p style="margin-left:4rem; text-indent:-2rem">b) Of other mints : <br>Spearmint oil (ex-mentha spicata), <br>Water mint-oil (ex-mentha aquatic), <br>Horsemint oil (ex-mentha sylvestries), <br>Bergament oil (ex-mentha citrate), <br>Mentha arvensis.</p>

https://docs.google.com/uc?id=1XaDRD-SPEKgGvueAnw_eOtxw4sPqxW0t

Amendment

<span style="color:green">W.e.f. <b>01/10/2021</b>, the following entries were inserted as per notification No.</span>

10/2021-Central Tax (Rate)

https://docs.google.com/uc?id=1N0k74fiiHrjN2gVcZtBscWoFLFeHuXds

[S.R.O. No. 723/2021]

https://docs.google.com/uc?id=1XGImtbec4MbPLYb0mCbNi3prn9UE5UzW

3301 24 00,<br>3301 25 10,<br>3301 25 20,<br>3301 25 30,<br>3301 25 40

Following essential oils other than those of citrus fruit namely: -<p style="margin-left:4rem; text-indent:-2rem">a) Of peppermint (Mentha piperita);</p><p style="margin-left:4rem; text-indent:-2rem">b) Of other mints : <br>Spearmint oil (exmentha spicata), <br>Water mint-oil (exmentha aquatic), <br>Horsemint oil (exmentha sylvestries), <br>Bergament oil (ex-mentha citrate).</p>

<span style="color:green">W.e.f. <b>01/01/2023</b>, for the entries, the following entries were substituted as per notification No.</span>

14/2022-Central Tax (Rate)

https://docs.google.com/uc?id=104Kqcb81BQA0Xn4rzCPv4TIX_h_tl8fy

[S.R.O. No. 1261/2022]

https://docs.google.com/uc?id=1-Jcaa0QFSOBqqtn-9xhnF9o_o6NdEm_z

3301 24 00,<br>3301 25 10,<br>3301 25 20,<br>3301 25 30,<br>3301 25 40,<br>3301 25 90

Following essential oils other than those of citrus fruit namely: -<p style="margin-left:4rem; text-indent:-2rem">a) Of peppermint (Mentha piperita);</p><p style="margin-left:4rem; text-indent:-2rem">b) Of other mints : <br>Spearmint oil (ex-mentha spicata), <br>Water mint-oil (ex-mentha aquatic), <br>Horsemint oil (ex-mentha sylvestries), <br>Bergament oil (ex-mentha citrate), <br>Mentha arvensis.</p>

Any unregistered person

Any registered person

Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn

https://docs.google.com/uc?id=1XaDRD-SPEKgGvueAnw_eOtxw4sPqxW0t

https://docs.google.com/uc?id=1XaDRD-SPEKgGvueAnw_eOtxw4sPqxW0t

Amendment

<span style="color:green">W.e.f. <b>15/11/2017</b>, the following entries were inserted as per notification No.</span>

43/2017-Central Tax (Rate)

https://docs.google.com/uc?id=1rZLqVGMXTmhakNH6inpT4AV2vfz4VWIb

[S.R.O. No. 743/2017]

https://docs.google.com/uc?id=1Yfb4fj0ADWPU1I3AXRn2Qgdo758D2JpM

State Government, Union Territory or any Local Authority

Lottery distributor or selling agent.<br><i>Explanation.—</i> For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub-section (1) of section 11 of t he Lotteries (Regulations) Act, 1998 (Central Act 17 of 1998).

https://docs.google.com/uc?id=1XaDRD-SPEKgGvueAnw_eOtxw4sPqxW0t

Used vehicles, seized and confiscated goods, old and used goods, waste and scrap

Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority

https://docs.google.com/uc?id=1XaDRD-SPEKgGvueAnw_eOtxw4sPqxW0t

Amendment

<span style="color:green">W.e.f. <b>13/10/2017</b>, the following entries were inserted as per notification No.</span>

36/2017-Central Tax (Rate)

https://docs.google.com/uc?id=1adVMPHJ2Uyg5Xc2aPcb1Ql0gfK0FvVCW

[S.R.O. No. 729/2017]

https://docs.google.com/uc?id=19JMPOWsQKE0qJkFr4RBKjoycrB9OFl3R

Used vehicles, seized and confiscated goods, old and used goods, waste and scrap

Central Government, State Government, Union territory or a local authority

<span style="color:green">W.e.f. <b>20/10/2024</b>, in column 4, for the entry, </span> <span style="color:green"> the entry</span> <i>“Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority”</i> <span style="color:green"> was substituted as per notification No.</span>

19/2023-Central Tax (Rate)

https://docs.google.com/uc?id=10tN28bj2rCsgT34LDaMrfk9NbsA2UEzb

https://docs.google.com/uc?id=1_rNiZ8-6XebhTPGi2EWoq1NgMPDNdBYC

https://docs.google.com/uc?id=1XaDRD-SPEKgGvueAnw_eOtxw4sPqxW0t

Amendment

<span style="color:green">W.e.f. <b>28/05/2018</b>, the following entries were inserted as per notification No.</span>

11/2018-Central Tax (Rate)

https://docs.google.com/uc?id=1YyKVca1V6miHQNeMfTVpQWW86TSFyP6n

[S.R.O. No. 557/2018]

https://docs.google.com/uc?id=1CtGdM1hDDV3gJRcNE6epSCupfjlviwfv

Priority Sector Lending Certificate

72, 73, 74, 75, 76, 77, 78, 79, 80 or 81

https://docs.google.com/uc?id=1XaDRD-SPEKgGvueAnw_eOtxw4sPqxW0t

Amendment

<span style="color:green">W.e.f. <b>10/10/2024</b>, the following entries were inserted as per notification No.</span>

6/2024-Central Tax (Rate)

https://docs.google.com/uc?id=11cqmJDg4to9YVpQsZG25gbbs71o3mCQj

[S.R.O. No. 908/2024]

https://docs.google.com/uc?id=1Sx9c1LT5cvqTPA0np0riMZAjjehuJ8p9

72, 73, 74, 75, 76, 77, 78, 79, 80 or 81

<i>Explanation.—</i>

<i>(1) In this Table, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975).</i>

<i>(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (Central Act 51 of 1975) including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.</i>