GST classification of essential oils expanded to include specified mint oils, applying to both registered and unregistered persons. Amendment substitutes the Sl. No. 3A entry to classify specified essential oils (other than citrus fruit) under the listed tariff descriptions, expressly listing peppermint, other mint oils (spearmint, water mint, horsemint, bergamot), and mentha arvensis, and states applicability to any un-registered person and any registered person.
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Provisions expressly mentioned in the judgment/order text.
GST classification of essential oils expanded to include specified mint oils, applying to both registered and unregistered persons.
Amendment substitutes the Sl. No. 3A entry to classify specified essential oils (other than citrus fruit) under the listed tariff descriptions, expressly listing peppermint, other mint oils (spearmint, water mint, horsemint, bergamot), and mentha arvensis, and states applicability to any un-registered person and any registered person.
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