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        Case ID :
        GST - States

        Amendment in Notification No. 4/2017–State Tax (Rate), dated the 28th June, 2017 - 10/2021 – State Tax (Rate) - Chhattisgarh SGST

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        GST rate amendment adds peppermint and other mint essential oils to the taxable notification, applying to registered and unregistered persons. Inserts entry 3A into the State Tax (Rate) notification to include specified essential oils other than citrus fruit-peppermint and other mint oils (spearmint, water mint, horse mint, bergamot oil)-and states the amendment applies to both registered and unregistered persons, deemed effective from 1st 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 rate amendment adds peppermint and other mint essential oils to the taxable notification, applying to registered and unregistered persons.

                                Inserts entry 3A into the State Tax (Rate) notification to include specified essential oils other than citrus fruit-peppermint and other mint oils (spearmint, water mint, horse mint, bergamot oil)-and states the amendment applies to both registered and unregistered persons, deemed effective from 1st October, 2021.


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