GST rate amendment updates essential oils tariff entries, changing taxable classifications and applicability to registered and unregistered suppliers. The notification substitutes Table entry 3A to list specific HS codes and to classify certain essential oils other than citrus-including peppermint and various mint oils-as covered goods; the substitution applies to registered and unregistered persons and is effected under statutory power, effective from 1 January 2023.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment updates essential oils tariff entries, changing taxable classifications and applicability to registered and unregistered suppliers.
The notification substitutes Table entry 3A to list specific HS codes and to classify certain essential oils other than citrus-including peppermint and various mint oils-as covered goods; the substitution applies to registered and unregistered persons and is effected under statutory power, effective from 1 January 2023.
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