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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) - Delhi SGST

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        GST rate amendment adds essential mint oils to the State Tax (Rate) schedule, applying to registered and unregistered suppliers. Amendment inserts entry 3A into the State Tax (Rate) notification adding specified tariff codes and a description of essential oils other than citrus-including peppermint and other mint oils-and applies the notification's tax treatment to both unregistered and registered persons under the Delhi Goods and Services Tax Act.
                          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 mint oils to the State Tax (Rate) schedule, applying to registered and unregistered suppliers.

                                Amendment inserts entry 3A into the State Tax (Rate) notification adding specified tariff codes and a description of essential oils other than citrus-including peppermint and other mint oils-and applies the notification's tax treatment to both unregistered and registered persons under the Delhi Goods and Services Tax Act.


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