GST Rate Amendment: substitution of tariff entries for specified essential oils altering taxable classification and taxpayer applicability. Substitution of S. No. 3A in the Delhi State Tax (Rate) Table to list HS codes 3301 24 00; 3301 25 10; 3301 25 20; 3301 25 30; 3301 25 40; 3301 25 90, covering essential oils other than citrus, specifically including peppermint (Mentha piperita) and specified other mints, with the Table indicating applicability to both unregistered and registered persons; amendment issued under the Delhi GST rate notification and made effective from the notification's commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST Rate Amendment: substitution of tariff entries for specified essential oils altering taxable classification and taxpayer applicability.
Substitution of S. No. 3A in the Delhi State Tax (Rate) Table to list HS codes 3301 24 00; 3301 25 10; 3301 25 20; 3301 25 30; 3301 25 40; 3301 25 90, covering essential oils other than citrus, specifically including peppermint (Mentha piperita) and specified other mints, with the Table indicating applicability to both unregistered and registered persons; amendment issued under the Delhi GST rate notification and made effective from the notification's commencement date.
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