State GST amendment inserts essential oils under specified tariff codes, applying to registered and unregistered persons. Amends the State Tax (Rate) notification to insert HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 for specified essential oils other than citrus, listing peppermint and various mint oils, and states the insertion applies to any registered person and any unregistered person, with the amendment made under the powers of sub section (3) of section 9 of the Mizoram Goods and Services Tax Act, 2017 and an effective date provided.
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Provisions expressly mentioned in the judgment/order text.
State GST amendment inserts essential oils under specified tariff codes, applying to registered and unregistered persons.
Amends the State Tax (Rate) notification to insert HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 for specified essential oils other than citrus, listing peppermint and various mint oils, and states the insertion applies to any registered person and any unregistered person, with the amendment made under the powers of sub section (3) of section 9 of the Mizoram Goods and Services Tax Act, 2017 and an effective date provided.
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