State tax rate amendment: classification of essential oils revised, altering taxable treatment for covered persons. Substitution to S. No. 3A revises tariff headings in chapter 33 to cover specified HS codes and declares essential oils other than those of citrus fruit-including peppermint and various mints-applicable to both unregistered and registered persons; amendment effective from the first day of January, 2023 under section 9(3) of the Mizoram GST Act on Council recommendation.
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Provisions expressly mentioned in the judgment/order text.
State tax rate amendment: classification of essential oils revised, altering taxable treatment for covered persons.
Substitution to S. No. 3A revises tariff headings in chapter 33 to cover specified HS codes and declares essential oils other than those of citrus fruit-including peppermint and various mints-applicable to both unregistered and registered persons; amendment effective from the first day of January, 2023 under section 9(3) of the Mizoram GST Act on Council recommendation.
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