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of <h1>Puducherry Amends GST Rate for Essential Oils; New Entry '3A' Effective October 1, 2021.</h1> The Government of Puducherry issued an amendment to Notification No. 4/2017-Puducherry GST (Rate) under the Puducherry Goods and Services Tax Act, 2017. Effective from October 1, 2021, this amendment, enacted on the recommendation of the Council, introduces a new entry, '3A,' in the existing notification. It specifies the GST rate for certain essential oils other than those of citrus fruits, including peppermint, spearmint, water mint, horsemint, and bergamot oils. The notification applies to both unregistered and registered persons and was authorized by the Lieutenant Governor of Puducherry.
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