The Andhra Pradesh Goods and Services Tax Act, 2017- Amendment to Go.Ms.No.255, Revenue (CT-II) Department, dated 29.06.2017 - G.O.Ms.No. 37 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES) DEPARTMENT G.O.Ms.No. 37 Dated : 10-02-2023 NOTIFICATION 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), t:he 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 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90 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 mint-oil (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. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH) N GULZAR SECRETARY TO GOVERNMENT (CT) FINANCE