GST amendment adds specified essential oils to the tax schedule, extending tax coverage to certain mint oils effective from October. An amendment inserts a new Table entry (3A) enumerating HSN codes and descriptions for specified essential oils, notably peppermint and other mint oils, and indicates that the entry applies to both unregistered and registered persons under the State GST framework; the notification declares the amendment effective from the start of October of the stated year.
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Provisions expressly mentioned in the judgment/order text.
GST amendment adds specified essential oils to the tax schedule, extending tax coverage to certain mint oils effective from October.
An amendment inserts a new Table entry (3A) enumerating HSN codes and descriptions for specified essential oils, notably peppermint and other mint oils, and indicates that the entry applies to both unregistered and registered persons under the State GST framework; the notification declares the amendment effective from the start of October of the stated year.
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