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Taxable goods: specified mint essential oils added to state GST schedule, applying to registered and unregistered persons. Amendment inserts serial 3A into the Nagaland GST notification adding HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 for 'Following essential oils other than those of citrus fruit' - including oils of peppermint (Mentha piperita) and specified other mints - and records applicability to any unregistered person and any registered person; the notification is effective from 1 October 2021.
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Provisions expressly mentioned in the judgment/order text.
Taxable goods: specified mint essential oils added to state GST schedule, applying to registered and unregistered persons.
Amendment inserts serial 3A into the Nagaland GST notification adding HSN codes 33012400, 33012510, 33012520, 33012530 and 33012540 for "Following essential oils other than those of citrus fruit" - including oils of peppermint (Mentha piperita) and specified other mints - and records applicability to any unregistered person and any registered person; the notification is effective from 1 October 2021.
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