Amendment to GST notification: reclassification of certain essential oils expands scope to registered and unregistered persons. Amendment substitutes Table entry 3A to list specified HS tariff codes and to enumerate essential oils other than citrus-peppermint and certain other mints-and stipulates applicability to any unregistered person and any registered person; the notification is deemed effective from January 1, 2023 and is made under the powers of sub section (3) of section 9 of the Haryana GST Act.
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Provisions expressly mentioned in the judgment/order text.
Amendment to GST notification: reclassification of certain essential oils expands scope to registered and unregistered persons.
Amendment substitutes Table entry 3A to list specified HS tariff codes and to enumerate essential oils other than citrus-peppermint and certain other mints-and stipulates applicability to any unregistered person and any registered person; the notification is deemed effective from January 1, 2023 and is made under the powers of sub section (3) of section 9 of the Haryana GST Act.
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