GST amendment adds specified mint essential oils to the notification table, modifying tax treatment and applicability. Amendment inserts a new serial entry into the Rajasthan GST notification Table, listing specified HS codes and describing 'Following essential oils other than those of citrus fruit,' namely oils of peppermint and other mints (spearmint, water mint, horsemint, bergamot oil derived from mentha citrate), thereby establishing their classification and applicable columns for taxable persons under the existing notification framework.
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Provisions expressly mentioned in the judgment/order text.
GST amendment adds specified mint essential oils to the notification table, modifying tax treatment and applicability.
Amendment inserts a new serial entry into the Rajasthan GST notification Table, listing specified HS codes and describing "Following essential oils other than those of citrus fruit," namely oils of peppermint and other mints (spearmint, water mint, horsemint, bergamot oil derived from mentha citrate), thereby establishing their classification and applicable columns for taxable persons under the existing notification framework.
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