GST rate amendment for essential oils inserts a new taxable entry for peppermint and other mint oils with retrospective effect. Assam SGST rate notification is further amended by inserting a new entry in the goods rate table for specified essential oils other than citrus fruit, covering peppermint oil and other mint oils under the listed tariff headings. The entry applies to supplies by both unregistered persons and registered persons, and is issued under the rate-setting power exercised on the recommendation of the GST Council. The amendment is given retrospective effect from 1 October 2021.
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GST rate amendment for essential oils inserts a new taxable entry for peppermint and other mint oils with retrospective effect.
Assam SGST rate notification is further amended by inserting a new entry in the goods rate table for specified essential oils other than citrus fruit, covering peppermint oil and other mint oils under the listed tariff headings. The entry applies to supplies by both unregistered persons and registered persons, and is issued under the rate-setting power exercised on the recommendation of the GST Council. The amendment is given retrospective effect from 1 October 2021.
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