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        GST - States

        Amendment in Notification No. 38/1/2017-Fin(R&C)(4/2017-Rate) dated the 30th June, 2017 - 38/1/2017-Fin(R&C)(14/2022-Rate)/2061 - Goa SGST

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        GST amendment on essential oils changes notified classification and tax applicability for specified mint oils. Amendment substitutes entry 3A in the Schedule to Notification No. 38/1/2017-Fin(R&C)(4/2017-Rate), listing HS codes and specifying essential oils other than citrus-including peppermint and named mint varieties-and states applicability to 'Any unregistered person' and 'Any registered person', effective from the first day of January, 2023.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST amendment on essential oils changes notified classification and tax applicability for specified mint oils.

                                Amendment substitutes entry 3A in the Schedule to Notification No. 38/1/2017-Fin(R&C)(4/2017-Rate), listing HS codes and specifying essential oils other than citrus-including peppermint and named mint varieties-and states applicability to "Any unregistered person" and "Any registered person", effective from the first day of January, 2023.


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