GST rate amendment: substitution lists peppermint and other mint essential oils and applies to all persons from aligned effective date. The amendment substitutes entry 3A in the State Tax (Rate) notification to list specified HS subheadings and to describe certain essential oils other than citrus - including peppermint and specified other mint oils - and states the substitution applies to any registered and any unregistered person, with the notification deemed operative from the effective date of the corresponding Central Tax (Rate) notification.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment: substitution lists peppermint and other mint essential oils and applies to all persons from aligned effective date.
The amendment substitutes entry 3A in the State Tax (Rate) notification to list specified HS subheadings and to describe certain essential oils other than citrus - including peppermint and specified other mint oils - and states the substitution applies to any registered and any unregistered person, with the notification deemed operative from the effective date of the corresponding Central Tax (Rate) notification.
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