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of <h1>Delhi GST Notification Amended: Changes to Essential Oils Tax Rate, Including Peppermint and Mints, Effective January 2023.</h1> The Lieutenant Governor of Delhi, under the Delhi Goods and Services Tax Act, 2017, has amended Notification No. 4/2017-State Tax (Rate) effective from January 1, 2023. This amendment modifies entries in the notification's table concerning essential oils, specifically non-citrus oils like peppermint and various mints. The update applies to transactions involving both unregistered and registered persons. The original notification was published on June 30, 2017, and previously amended on March 10, 2022.
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