Essential oils GST entry updated for peppermint and related mint oils under the Uttar Pradesh tax notification. Amends the Uttar Pradesh GST rate notification by inserting a new entry for specified essential oils other than citrus fruit oils, including peppermint oil and certain other mint oils, under the relevant tariff headings. The inserted entry identifies the supply as applicable where the recipient is an unregistered person or a registered person, and the amendment takes effect from 1 October 2021.
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Provisions expressly mentioned in the judgment/order text.
Essential oils GST entry updated for peppermint and related mint oils under the Uttar Pradesh tax notification.
Amends the Uttar Pradesh GST rate notification by inserting a new entry for specified essential oils other than citrus fruit oils, including peppermint oil and certain other mint oils, under the relevant tariff headings. The inserted entry identifies the supply as applicable where the recipient is an unregistered person or a registered person, and the amendment takes effect from 1 October 2021.
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