GST rate amendment for essential oils revises the Assam entry covering peppermint and other mint oils under the tax table. Amends the Assam State GST rate notification by substituting the entry for following essential oils other than those of citrus fruit, including peppermint oil and specified other mint oils. The substituted entry applies to supplies by unregistered persons and registered persons in the State tax rate table. The amendment is deemed to have come into force with effect from 1 January 2023.