THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION G.O.Ms.No.37, Revenue (Commercial Taxes), Dated 10th February, 2023.

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 notification of the Government of Andhra Pradesh issued in Go.Ms.No.255, Revenue (CT-II) Department, dated 29.06.2017 namely:-

AMENDMENT

In the said notification, in the Table, for S. No. 3A and the entries relating thereto, the following entries shall be substituted, namely: -

(1)

(2)

(3)

(4)

(5)

"3A.

3301 2400,

3301 2510,

3301 2520,

3301 2530,

3301 2540,

3301 2590

Following essential oils other than those of citrus fruit namely: -

(a) Of peppermint (Mentha piperita);

(b) Of other mints : Spearmint oil (ex-mentha spicata), Water mintoil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-mentha citrate), Mentha arvensis

Any UnRegistered Person

Any Registered Person"

2. This notification shall deemed to have come into force with effect from the 1st day of January, 2023.

N. GULZAR,

Secretary to Government (CT) Finance.