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        Case ID :
        GST - States

        Amendment in Notification No. 4/2017-State Tax (Rate) dated the 30th June 2017 - 10/2021-State Tax (Rate) - Gujarat SGST

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        GST rate amendment adds essential peppermint and other mint oils to the taxable schedule, operative from October first. The State GST rate notification is amended to insert a new schedule entry (3A) covering HS codes 33012400, 33012510, 33012520, 33012530 and 33012540 for essential oils other than citrus - including peppermint and specified mint oils - with applicability noted for registered and unregistered persons.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST rate amendment adds essential peppermint and other mint oils to the taxable schedule, operative from October first.

                                The State GST rate notification is amended to insert a new schedule entry (3A) covering HS codes 33012400, 33012510, 33012520, 33012530 and 33012540 for essential oils other than citrus - including peppermint and specified mint oils - with applicability noted for registered and unregistered persons.


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