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of <h1>22 September 2025: Schedule II synthetic odoriferous mixtures and beverage-manufacturing preparations taxed at 18% GST; natural menthol excluded</h1> From 22 September 2025, goods classified under Schedule II attract GST at 18% and encompass mixtures of odoriferous substances and related preparations (including alcoholic solutions) used as industrial raw materials and preparations based on odoriferous substances for manufacture of beverages, such as synthetic perfumery compounds. The entry expressly excludes natural menthol and products derived from natural menthol, including menthol and menthol crystals, peppermint (mentha oil), fractionated/de-terpenated mentha oil, de-mentholised oil, spearmint oil, and mentha piperita oil.
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