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<h1>Amendment to IGST Notification Introduces New Entry 3A for Peppermint and Mint Oils, Effective October 1, 2021.</h1> The Central Government, under the Integrated Goods and Services Tax Act, 2017, has amended Notification No. 4/2017-Integrated Tax (Rate) from June 28, 2017. Effective October 1, 2021, the amendment introduces a new entry, 3A, concerning essential oils other than citrus fruits, specifically peppermint and various mint oils. This change applies to both unregistered and registered persons. The original notification was last amended on May 28, 2018, as per Notification No. 12/2018-Integrated Tax (Rate).