State GST rate amendment adds specific essential oils to the taxable schedule, effective from a specified past date. Amendment inserts a new schedule entry adding specified tariff codes and the category of essential oils other than those of citrus fruit (including peppermint and specified mint oils) to the State GST rate notification, and makes the provision applicable to supplies by both unregistered and registered persons, with an operative effective date stated in the notification.
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Provisions expressly mentioned in the judgment/order text.
State GST rate amendment adds specific essential oils to the taxable schedule, effective from a specified past date.
Amendment inserts a new schedule entry adding specified tariff codes and the category of essential oils other than those of citrus fruit (including peppermint and specified mint oils) to the State GST rate notification, and makes the provision applicable to supplies by both unregistered and registered persons, with an operative effective date stated in the notification.
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