GST schedule amendment revises essential oils HSN entries, altering applicability for registered and unregistered taxpayers. Amendment substitutes the table entry for S. No. 3A to list HSN headings 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40 and 3301 25 90 and to specify essential oils other than those of citrus fruit, identifying peppermint and specified other mints; the substitution applies to both unregistered and registered persons and is effective from 1 January 2023 under State GST statutory authority.
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GST schedule amendment revises essential oils HSN entries, altering applicability for registered and unregistered taxpayers.
Amendment substitutes the table entry for S. No. 3A to list HSN headings 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40 and 3301 25 90 and to specify essential oils other than those of citrus fruit, identifying peppermint and specified other mints; the substitution applies to both unregistered and registered persons and is effective from 1 January 2023 under State GST statutory authority.
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