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<h1>Central Govt amends GST Act to update reverse charge on essential oils, effective Jan 1, 2023.</h1> The Central Government, under the Central Goods and Services Tax Act, 2017, has amended Notification No. 4/2017-Central Tax (Rate) to update the reverse charge mechanism on specified goods. Effective from January 1, 2023, the amendment modifies entries related to essential oils, excluding citrus fruit oils, such as peppermint and various mint oils. The reverse charge applies when an unregistered person supplies these goods to a registered person. This change was made on the recommendations of the GST Council and is documented in Notification No. 14/2022-Central Tax (Rate).