GST rate notification amendment substitutes tariff entries for specified essential oils, applying to both registered and unregistered persons. Substitutes Sl. No. 3A in the State Tax (Rate) notification with specified HSN entries (3301 24 00; 3301 25 10; 3301 25 20; 3301 25 30; 3301 25 40; 3301 25 90) describing certain essential oils other than citrus (including peppermint and specified mints). The substituted entry applies to any un-registered person and any registered person and takes effect 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 rate notification amendment substitutes tariff entries for specified essential oils, applying to both registered and unregistered persons.
Substitutes Sl. No. 3A in the State Tax (Rate) notification with specified HSN entries (3301 24 00; 3301 25 10; 3301 25 20; 3301 25 30; 3301 25 40; 3301 25 90) describing certain essential oils other than citrus (including peppermint and specified mints). The substituted entry applies to any un-registered person and any registered person and takes effect from the first day of January, 2023.
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