Unregistered person supplies of essential oils under Uttarakhand GST notification were revised to cover specified mint oils from 1 January 2023. The Uttarakhand GST notification is amended by substituting S. No. 3A in the table to cover specified essential oils other than citrus fruit, including peppermint and other mint oils under the listed HS codes, where the supplier is an unregistered person and the recipient is a registered person. The amendment is deemed to have come into force from 1 January 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Unregistered person supplies of essential oils under Uttarakhand GST notification were revised to cover specified mint oils from 1 January 2023.
The Uttarakhand GST notification is amended by substituting S. No. 3A in the table to cover specified essential oils other than citrus fruit, including peppermint and other mint oils under the listed HS codes, where the supplier is an unregistered person and the recipient is a registered person. The amendment is deemed to have come into force from 1 January 2023.
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