GST amendment adds specific essential oils to Nagaland tax notification, extending applicability to registered and unregistered persons. Amendment inserts serial 3A into the State GST notification adding tariff codes 33012400, 33012510, 33012520, 33012530, 33012540 for 'Following essential oils other than those of citrus fruit' (peppermint and specified other mints) and indicates applicability to any unregistered person and any registered person; the notification prescribes an October 2021 commencement.
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Provisions expressly mentioned in the judgment/order text.
GST amendment adds specific essential oils to Nagaland tax notification, extending applicability to registered and unregistered persons.
Amendment inserts serial 3A into the State GST notification adding tariff codes 33012400, 33012510, 33012520, 33012530, 33012540 for "Following essential oils other than those of citrus fruit" (peppermint and specified other mints) and indicates applicability to any unregistered person and any registered person; the notification prescribes an October 2021 commencement.
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