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<h1>Reverse Charge Mechanism Updated for Essential Oils u/s 7(3) of UTGST Act 2017 Effective Jan 1, 2023.</h1> The Central Government, under section 7(3) of the Union Territory Goods and Services Tax Act, 2017, has amended Notification No. 4/2017-Union Territory Tax (Rate) to update the reverse charge mechanism for certain essential oils. Effective from January 1, 2023, the amendment specifies essential oils such as peppermint and various mints, which will be subject to reverse charge when supplied by any unregistered person to a registered person. This change is documented in Notification No. 14/2022, dated December 30, 2022.