Reverse charge on certain specified supplies of goods u/s 9(3) of CGST Act - Seeks to amend Notification No. 4/2017- Central Tax (Rate), dated the 28th June, 2017 - 14/2022 - Central GST (CGST) Rate
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Reverse charge applies to specified essential oils; registered recipients liable when suppliers are unregistered. The notification substitutes S. No. 3A in Notification No. 4/2017 to subject specified essential oils (listed by tariff codes and described as certain peppermint and other mint oils) to the reverse charge mechanism under sub-section (3) of section 9 of the CGST Act, allocating tax liability to the registered recipient where the supplier is unregistered; effective from 1 January 2023.
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Reverse charge applies to specified essential oils; registered recipients liable when suppliers are unregistered.
The notification substitutes S. No. 3A in Notification No. 4/2017 to subject specified essential oils (listed by tariff codes and described as certain peppermint and other mint oils) to the reverse charge mechanism under sub-section (3) of section 9 of the CGST Act, allocating tax liability to the registered recipient where the supplier is unregistered; effective from 1 January 2023.
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