GST classification of essential oils amended to list specific HSN codes and cover peppermint and other mint oils. The notification substitutes the S. No. 3A table entry to identify specific HSN codes and to classify essential oils other than citrus fruit, listing peppermint and other mint oils, and specifies applicability to both unregistered and registered persons; the substitution is given effect from the notification's stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST classification of essential oils amended to list specific HSN codes and cover peppermint and other mint oils.
The notification substitutes the S. No. 3A table entry to identify specific HSN codes and to classify essential oils other than citrus fruit, listing peppermint and other mint oils, and specifies applicability to both unregistered and registered persons; the substitution is given effect from the notification's stated commencement date.
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