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of <h1>Goa Amends GST Notification: Essential Oils Entry Revised for Transactions Between Unregistered and Registered Persons.</h1> The Government of Goa has amended Notification No. 38/1/2017-Fin(R&C)(4/2017-Rate) from June 30, 2017, under the Goa Goods and Services Tax Act, 2017. The amendment, effective January 1, 2023, revises entries for S. No. 3A in the notification's table. It specifies essential oils, excluding citrus fruits, such as peppermint and various mints. The revised entries apply to transactions between any unregistered and registered persons. This amendment follows recommendations from the Council and is issued by the Department of Finance, Revenue & Control Division, under the authority of the Governor of Goa.
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