The Government of Puducherry on January 10, 2023, issued a notification to amend G.O. Ms. No. 4/2017- Puducherry GST (Rate), dated June 29, 2017, related to essential oils, on the recommendations of the Council.
The following amendments have been stated:
In the Table, for S. No. 3A and the entries relating thereto, the following entries have been substituted, namely: -
“Following essential oils other than those of citrus fruit namely: -
(a) Of peppermint (Menthapiperita);
(b) Of other mints: Spearmint oil (ex-menthaspicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-menthasylvestries), Bergament oil (ex-menthacitrate), Menthaarvensis”
This notification will come into force with effect from January 01, 2023.
[Notification No. 4/2022-Puducherry GST (Rate)]