Supply of certain goods in respect of which State tax shall be paid on reverse charge basis by recipient of intra-State supply of such goods—Amendments - F. No. FIN/REV-3/GST/1/08(Pt-1)(Vol. II) - Nagaland SGST
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Reverse charge: recipient must pay state tax on intra state supplies of specified essential oils; amendment updates the list. Amendment substitutes Sl. No. 3A to list specified tariff headings and essential oils (other than citrus) - including peppermint and various mints - for which State tax on intra State supplies is payable on reverse charge by the recipient, and applies where the supplier is any unregistered person and the recipient is any registered person; effective from 1 January 2023.
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: recipient must pay state tax on intra state supplies of specified essential oils; amendment updates the list.
Amendment substitutes Sl. No. 3A to list specified tariff headings and essential oils (other than citrus) - including peppermint and various mints - for which State tax on intra State supplies is payable on reverse charge by the recipient, and applies where the supplier is any unregistered person and the recipient is any registered person; effective from 1 January 2023.
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