Reverse charge mechanism: recipient must pay state GST on specified non citrus essential oils supplied intra state. Amendment specifies certain essential oils other than citrus, including Mentha arvensis, by HS headings and makes the recipient liable to pay State GST under the reverse charge mechanism for intra State supplies; applicability extends to both registered and unregistered recipients. The amendment takes effect on the first day of January, 2023.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge mechanism: recipient must pay state GST on specified non citrus essential oils supplied intra state.
Amendment specifies certain essential oils other than citrus, including Mentha arvensis, by HS headings and makes the recipient liable to pay State GST under the reverse charge mechanism for intra State supplies; applicability extends to both registered and unregistered recipients. The amendment takes effect on the first day of January, 2023.
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