GST amendment adds specific essential oils under a substituted entry, extending coverage to registered and unregistered persons. Amendment substitutes entry 3A to specify tariff headings 3301 24 00; 3301 25 10; 3301 25 20; 3301 25 30; 3301 25 40; 3301 25 90 and to include as covered goods certain essential oils other than citrus fruit-peppermint and specified other mints-and states the substitution applies to any registered and any unregistered person, effective from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST amendment adds specific essential oils under a substituted entry, extending coverage to registered and unregistered persons.
Amendment substitutes entry 3A to specify tariff headings 3301 24 00; 3301 25 10; 3301 25 20; 3301 25 30; 3301 25 40; 3301 25 90 and to include as covered goods certain essential oils other than citrus fruit-peppermint and specified other mints-and states the substitution applies to any registered and any unregistered person, effective from the stated commencement date.
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