Nagaland GST Act Amended: New Serial 3A Adds Essential Oils Like Peppermint and Bergamot, Effective October 1, 2021.

The Government of Nagaland has amended its notification dated June 30, 2017, under the Nagaland Goods and Services Tax Act, 2017. Effective October 1, 2021, the amendment introduces a new serial number 3A, which includes specific essential oils such as peppermint, spearmint, water mint, horsemint, and bergamot oil. These oils are categorized under specific codes and apply to both unregistered and registered persons. The amendment follows recommendations from the GST Council and is issued by the Finance Department's Revenue Branch.

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