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<h1>Amendment to Notification No. 4/2017-Integrated Tax: Reverse Charge Now Applies to Essential Oils Excluding Citrus, Effective Jan 2023.</h1> The Central Government, exercising its powers under the Integrated Goods and Services Tax Act, 2017, has amended Notification No. 4/2017-Integrated Tax (Rate) through Notification No. 14/2022, effective January 1, 2023. The amendment modifies the entries for S. No. 3A in the notification's table, specifying certain essential oils, excluding those of citrus fruits, such as peppermint and various mints, for reverse charge applicability. These changes affect transactions between unregistered and registered persons. The original notification was published on June 28, 2017, and last amended on September 30, 2021.