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<h1>Jammu & Kashmir Updates GST Notification on Essential Oils, Effective January 1, 2023; Affects Registered & Unregistered Dealers.</h1> The Government of Jammu and Kashmir has amended Notification No. SRO GST-4 dated July 8, 2017, under the Jammu and Kashmir Goods and Services Tax Act, 2017. Effective from January 1, 2023, the amendment replaces entries related to certain essential oils in the notification's table. Specifically, it addresses essential oils other than citrus fruits, including peppermint, spearmint, water mint, bergamot, and Menthaarvensis oils. The amendment applies to both registered and unregistered persons dealing with these oils. This change was made following the recommendations of the GST Council.