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    <title>Seeks to amend notification No. 4/2017- State Tax (Rate).</title>
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    <description>Assam SGST notification amends the State Tax (Rate) schedule by substituting Sl. No. 3A in the existing GST rate notification. The substituted entry covers specified essential oils other than citrus fruit, including peppermint oil and oils of other mints such as spearmint, water mint, horsemint, bergament and mentha arvensis, under the listed tariff headings. The revised table also distinguishes the entry by reference to any unregistered person and any registered person, with effect from 1 January 2023.</description>
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      <description>Assam SGST notification amends the State Tax (Rate) schedule by substituting Sl. No. 3A in the existing GST rate notification. The substituted entry covers specified essential oils other than citrus fruit, including peppermint oil and oils of other mints such as spearmint, water mint, horsemint, bergament and mentha arvensis, under the listed tariff headings. The revised table also distinguishes the entry by reference to any unregistered person and any registered person, with effect from 1 January 2023.</description>
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