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    <description>Amendment under section 5(3) of the Integrated Goods and Services Tax Act substitutes the Table entry for S. No. 3A to list specific HS codes and descriptions for essential oils other than citrus (including peppermint and other mints) and specifies applicability by listing &quot;Any unregistered person&quot; and &quot;Any registered person&quot;; the amendment takes effect from 1 January 2023.</description>
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