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        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.

        <h1>GST amendment updates HSN entries for specified essential oils, clarifying coverage and applicability to registered and unregistered persons.</h1> Amendment to the State GST notification substitutes S. No. 3A to specify HSN codes and to cover certain essential oils other than citrus - notably peppermint and specified mint varieties - and indicates the revised entry applies to both unregistered and registered persons; the change is effective from the first day of January, 2023.

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