GST amendment substitutes entry for certain essential oils, changing applicability for registered and unregistered persons. The Government substituted S. No. 3A in Notification No. SRO GST 4 (08 07 2017) to list specified subheadings under chapter 3301 and to identify certain essential oils (other than citrus) including peppermint, spearmint, water mint oil, bergamot oil and related mentha varieties; the entry indicates applicability to both registered and unregistered persons and the substitution is effective from 1 January 2023 under authority of Section 9(3) of the Jammu and Kashmir GST Act.
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GST amendment substitutes entry for certain essential oils, changing applicability for registered and unregistered persons.
The Government substituted S. No. 3A in Notification No. SRO GST 4 (08 07 2017) to list specified subheadings under chapter 3301 and to identify certain essential oils (other than citrus) including peppermint, spearmint, water mint oil, bergamot oil and related mentha varieties; the entry indicates applicability to both registered and unregistered persons and the substitution is effective from 1 January 2023 under authority of Section 9(3) of the Jammu and Kashmir GST Act.
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