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        GST - States

        Amendment in Notification No. S.O.28/P.A.5/2017/S.9/2017, dated the 30th June, 2017 - S.O. 49/P.A.5/2017/S.9/2023 - Punjab SGST

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        GST amendment clarifies essential oils taxability, replacing entry for peppermint and other mints, effective retrospectively under GST law. Substitution of table entry 3A specifies HSN codes under 3301 and identifies essential oils other than citrus-notably peppermint and various mint oils-as covered, and states applicability to any unregistered person and any registered person; the amendment is effective from the first day of 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.

                                GST amendment clarifies essential oils taxability, replacing entry for peppermint and other mints, effective retrospectively under GST law.

                                Substitution of table entry 3A specifies HSN codes under 3301 and identifies essential oils other than citrus-notably peppermint and various mint oils-as covered, and states applicability to any unregistered person and any registered person; the amendment is effective from the first day of January, 2023.


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