THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION GO.Ms.No.305, Revenue (Commercial Taxes-II), Dated 5th November, 2021.

In exercise of the powers conferred by sub-section (3) of section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act no. 16 of 2017), the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the orders issued in Go.Ms.No.255,Revenue(CT-II)Department, dated 29.06.2017, namely: -

AMENDMENT

In the said notification, in the Table, after S. No. 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

3A.

33012400, 33012510, 33012520, 33012530, 33012540

Following essential oils other than those of citrus fruitnamely: -

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-mentha citrate).

Any Unregistered Person

Any Registered Person.";

This notification shall come into force on the 1st day of October, 2021

Dr. RAJAT BHARGAVA,

Special Chief Secretary to Government.