GST notification amendment inserts specified essential oils under taxable table, affecting registered and unregistered suppliers. Insertion of serial 3A into Notification No. II(2)/CTR/532(d-7)/2017 adds HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 for 'essential oils other than those of citrus fruit,' specifically peppermint (Mentha piperita) and specified mint oils (spearmint, water mint, horsemint, bergament). The new Table entry applies to any unregistered person and any registered person and is deemed effective from the first day of October, 2021.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment inserts specified essential oils under taxable table, affecting registered and unregistered suppliers.
Insertion of serial 3A into Notification No. II(2)/CTR/532(d-7)/2017 adds HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 for "essential oils other than those of citrus fruit," specifically peppermint (Mentha piperita) and specified mint oils (spearmint, water mint, horsemint, bergament). The new Table entry applies to any unregistered person and any registered person and is deemed effective from the first day of October, 2021.
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