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        Case ID :
        GST - States

        Seeks to amend Notification Go.Ms.No.255, Revenue (CT-II) Department, dated 29.06.2017 - G.O.MS.No.305 - Andhra Pradesh SGST

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        Reverse charge mechanism: specified essential oils added to notified goods list, attracting reverse charge from October effective date. Amendment inserts a new serial (3A) into the notification table to notify specified essential oils (including peppermint and other mint oils by tariff headings) as goods subject to the reverse charge mechanism between unregistered persons and registered persons, with the amendment effective from 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 mechanism: specified essential oils added to notified goods list, attracting reverse charge from October effective date.

                                Amendment inserts a new serial (3A) into the notification table to notify specified essential oils (including peppermint and other mint oils by tariff headings) as goods subject to the reverse charge mechanism between unregistered persons and registered persons, with the amendment effective from 1 October 2021.


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