Reverse charge mechanism: specified essential oils added to GST reverse charge list, applying to supplies to both registered and unregistered recipients. Amendment inserts specified essential oils under HSN headings 33012400, 33012510, 33012520, 33012530 and 33012540-peppermint and specified other mints-into the Table of goods subject to tax under the reverse charge mechanism, applying to supplies involving unregistered and registered recipients and effective from the stated deemed commencement date.