GST amendment inserts specified essential oils classification, making provision applicable to both registered and unregistered persons. The Government of Karnataka amended Notification (04/2017) to insert a new entry listing tariff codes 33012400, 33012510, 33012520, 33012530 and 33012540 for 'Following essential oils other than those of citrus fruit,' specifically naming peppermint and various mint oils, and declaring the provision applicable to any unregistered person and any registered person, effective from 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.
GST amendment inserts specified essential oils classification, making provision applicable to both registered and unregistered persons.
The Government of Karnataka amended Notification (04/2017) to insert a new entry listing tariff codes 33012400, 33012510, 33012520, 33012530 and 33012540 for "Following essential oils other than those of citrus fruit," specifically naming peppermint and various mint oils, and declaring the provision applicable to any unregistered person and any registered person, effective from the first day of October, 2021.
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