GST notification amendment substitutes tariff entries to define essential oils scope and applicability for registered and unregistered persons. Amendment substitutes serial number 3A in an Odisha GST notification to list specified HS codes and to define the covered goods as essential oils other than citrus, expressly including peppermint (Mentha piperita) and specified other mint oils; the amendment cites the authority of section 9(3) of the Odisha GST Act and states applicability to both registered and unregistered persons, effective from the stated commencement date.
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 notification amendment substitutes tariff entries to define essential oils scope and applicability for registered and unregistered persons.
Amendment substitutes serial number 3A in an Odisha GST notification to list specified HS codes and to define the covered goods as essential oils other than citrus, expressly including peppermint (Mentha piperita) and specified other mint oils; the amendment cites the authority of section 9(3) of the Odisha GST Act and states applicability to both registered and unregistered persons, effective from the stated commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
