IGST Rate amendment adds specified essential oils to the tariff schedule, applying to registered and unregistered persons. Inserts tariff entry 3A into the Integrated Tax (Rate) notification to classify specified essential oils (codes 33012400, 33012510, 33012520, 33012530, 33012540) as 'Following essential oils other than those of citrus fruit,' listing peppermint and various mint oils; the entry applies to both Unregistered Person and Registered Person and comes into force on the first day of October, 2021.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
IGST Rate amendment adds specified essential oils to the tariff schedule, applying to registered and unregistered persons.
Inserts tariff entry 3A into the Integrated Tax (Rate) notification to classify specified essential oils (codes 33012400, 33012510, 33012520, 33012530, 33012540) as "Following essential oils other than those of citrus fruit," listing peppermint and various mint oils; the entry applies to both Unregistered Person and Registered Person and comes into force on the first day of October, 2021.
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