GST rate amendment: addition of specific essential oils (peppermint and other mints) to the taxable goods list. The notification amends the Puducherry GST (Rate) table by inserting serial 3A, adding HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 for essential oils other than citrus, naming peppermint and specified other mints, and indicating applicability to both unregistered and registered persons; effective from 1 October 2021.
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GST rate amendment: addition of specific essential oils (peppermint and other mints) to the taxable goods list.
The notification amends the Puducherry GST (Rate) table by inserting serial 3A, adding HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 for essential oils other than citrus, naming peppermint and specified other mints, and indicating applicability to both unregistered and registered persons; effective from 1 October 2021.
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