GST rate amendment: specified essential oils added to state tax schedule; applies to all persons under state law. Amendment substitutes S. No. 3A in the schedule to Notification No. 4/2017-State Tax (Rate) to list HS codes 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40 and 3301 25 90, covering specified essential oils other than those of citrus fruit (including peppermint and various mints). The substitution applies to any unregistered and any registered person and takes effect from the notification's stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment: specified essential oils added to state tax schedule; applies to all persons under state law.
Amendment substitutes S. No. 3A in the schedule to Notification No. 4/2017-State Tax (Rate) to list HS codes 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40 and 3301 25 90, covering specified essential oils other than those of citrus fruit (including peppermint and various mints). The substitution applies to any unregistered and any registered person and takes effect from the notification's stated commencement date.
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