GST amendment: Replaced entry for essential mint oils under Karnataka SGST, altering classification and applicability from January first. Amendment under section 9(3) substitutes S. No. 3A in Notification (04/2017) to list HSN codes 3301 24 00; 3301 25 10; 3301 25 20; 3301 25 30; 3301 25 40; 3301 25 90 and describes specified essential oils other than citrus, including peppermint and various mint oils.
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Provisions expressly mentioned in the judgment/order text.
GST amendment: Replaced entry for essential mint oils under Karnataka SGST, altering classification and applicability from January first.
Amendment under section 9(3) substitutes S. No. 3A in Notification (04/2017) to list HSN codes 3301 24 00; 3301 25 10; 3301 25 20; 3301 25 30; 3301 25 40; 3301 25 90 and describes specified essential oils other than citrus, including peppermint and various mint oils.
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