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        Case ID :

        Seeks to amend notification No. 1128-F.T., dated 28th June, 2017 regarding reverse charge on certain specified supplies of goods under section 9(3) regarding essential oils. - 79-F.T. - West Bengal SGST

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        Reverse charge on essential oils amended to list additional HS codes and apply to both registered and unregistered persons. Substitutes S. No. 3A in Notification No. 1128-F.T. to list HS codes 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40 and 3301 25 90 and to specify essential oils other than citrus (peppermint and specified other mints). The entry indicates applicability as 'Any unregistered person' and 'Any registered person' and states the amendment is effective from the date declared in the notification.
                          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 on essential oils amended to list additional HS codes and apply to both registered and unregistered persons.

                                Substitutes S. No. 3A in Notification No. 1128-F.T. to list HS codes 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40 and 3301 25 90 and to specify essential oils other than citrus (peppermint and specified other mints). The entry indicates applicability as "Any unregistered person" and "Any registered person" and states the amendment is effective from the date declared in the notification.





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