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of <h1>Nagaland GST Act Amended: Essential Oils of Peppermint, Spearmint, and More Now in Entry '3A' from Oct 1, 2021. (3.</h1> The Government of Nagaland has issued an amendment to its notification dated June 30, 2017, under the Nagaland Goods and Services Tax Act, 2017. Effective October 1, 2021, the amendment introduces a new entry, '3A,' which includes specific essential oils other than those of citrus fruits. These oils are of peppermint, spearmint, water mint, horsemint, and bergamot. The amendment affects transactions involving both unregistered and registered persons. This change is made under the authority granted by section 9(3) of the Nagaland GST Act, following recommendations from the Council.
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