GST notification amendment substitutes tariff entries for essential mint oils, clarifying scope and applicability, effective Jan 1, 2023. The notification replaces S. No. 3A entries to list HS codes 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40 and 3301 25 90, describing the goods as essential oils other than citrus-specifically peppermint and specified other mints-and records applicability to unregistered and registered persons; the amendment is made under section 9(3) of the Meghalaya GST Act and is effective from 1 January 2023.
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GST notification amendment substitutes tariff entries for essential mint oils, clarifying scope and applicability, effective Jan 1, 2023.
The notification replaces S. No. 3A entries to list HS codes 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40 and 3301 25 90, describing the goods as essential oils other than citrus-specifically peppermint and specified other mints-and records applicability to unregistered and registered persons; the amendment is made under section 9(3) of the Meghalaya GST Act and is effective from 1 January 2023.
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