Reverse charge: recipients must pay state GST on intra state supplies of specified mint essential oils when supplier is unregistered. Kerala inserts a new entry covering specified essential oils other than citrus (peppermint and specified mint oils) and provides that State tax on intra State supplies of these goods shall be paid on a reverse charge basis by the recipient where the supplier is unregistered and the recipient is registered, effective 1 October 2021.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge: recipients must pay state GST on intra state supplies of specified mint essential oils when supplier is unregistered.
Kerala inserts a new entry covering specified essential oils other than citrus (peppermint and specified mint oils) and provides that State tax on intra State supplies of these goods shall be paid on a reverse charge basis by the recipient where the supplier is unregistered and the recipient is registered, effective 1 October 2021.
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