GST rate amendment: specified mint essential oils added to the state tax schedule, applicable to registered and unregistered persons. Amendment inserts Serial No. 3A into the State Tax (Rate) notification to add specified tariff codes and describe 'Following essential oils other than those of citrus fruit'-specifically oils of peppermint and other mints (spearmint, water mint, horsemint and bergamot)-and indicates applicability to both unregistered and registered persons under the State Tax (Rate) framework.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment: specified mint essential oils added to the state tax schedule, applicable to registered and unregistered persons.
Amendment inserts Serial No. 3A into the State Tax (Rate) notification to add specified tariff codes and describe "Following essential oils other than those of citrus fruit"-specifically oils of peppermint and other mints (spearmint, water mint, horsemint and bergamot)-and indicates applicability to both unregistered and registered persons under the State Tax (Rate) framework.
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