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of <h1>West Bengal Amends GST Notification: Essential Oils Now Taxed Under Reverse Charge Mechanism Starting October 1, 2021.</h1> The Government of West Bengal has amended notification No. 1128-F.T. dated June 28, 2017, under the West Bengal Goods and Services Tax Act, 2017. The amendment, effective from October 1, 2021, introduces a new entry in the notification's table for essential oils, specifically those not derived from citrus fruits, such as peppermint and various mints. These goods are now subject to tax on a reverse charge mechanism (RCM) basis, applicable to transactions between unregistered and registered persons. This aligns with the corresponding Central Notification No. 10/2021-Central Tax (Rate).
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