GST classification of odoriferous mixtures confirms applicability of scheduled tax rate under Schedule 3 for specified period. Mixtures of odoriferous substances and preparations based on such substances used as industrial raw materials and for beverage manufacture are classified under Schedule 3 and subject to the scheduled GST rate until the stated cutoff; synthetic perfumery compounds are included while certain mentha-derived oils and menthol forms are expressly excluded from this classification.
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Provisions expressly mentioned in the judgment/order text.
GST classification of odoriferous mixtures confirms applicability of scheduled tax rate under Schedule 3 for specified period.
Mixtures of odoriferous substances and preparations based on such substances used as industrial raw materials and for beverage manufacture are classified under Schedule 3 and subject to the scheduled GST rate until the stated cutoff; synthetic perfumery compounds are included while certain mentha-derived oils and menthol forms are expressly excluded from this classification.
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