GST notification amendment adds peppermint and other mint essential oils to notified goods, expanding covered entries under GST. Amendment inserts a new serial entry (3A) into the Punjab GST notification table adding HS codes 33012400, 33012510, 33012520, 33012530 and 33012540 and specifying essential oils other than citrus - peppermint (Mentha piperita) and certain other mints (spearmint, water mint, horsemint, bergamot oil from mint) - with applicability noted for unregistered and registered persons. The amendment is dated 28 December 2021 and the notification states it shall come into force on 1 October 2021.
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 notification amendment adds peppermint and other mint essential oils to notified goods, expanding covered entries under GST.
Amendment inserts a new serial entry (3A) into the Punjab GST notification table adding HS codes 33012400, 33012510, 33012520, 33012530 and 33012540 and specifying essential oils other than citrus - peppermint (Mentha piperita) and certain other mints (spearmint, water mint, horsemint, bergamot oil from mint) - with applicability noted for unregistered and registered persons. The amendment is dated 28 December 2021 and the notification states it shall come into force on 1 October 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
