GST rate amendment substitutes essential oil tariff entries, defining covered oils and applicability to all taxpayers. The Bihar GST notification substitutes entry 3A in the State Tax (Rate) Table to specify certain tariff items covering essential oils other than citrus, listing specified oils including peppermint and various mints, and states the substituted entry applies to both unregistered and registered persons, with the notification given effect from a named commencement date.
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GST rate amendment substitutes essential oil tariff entries, defining covered oils and applicability to all taxpayers.
The Bihar GST notification substitutes entry 3A in the State Tax (Rate) Table to specify certain tariff items covering essential oils other than citrus, listing specified oils including peppermint and various mints, and states the substituted entry applies to both unregistered and registered persons, with the notification given effect from a named commencement date.
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