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<h1>Nagaland Updates GST Reverse Charge List: Essential Oils Now Included, Effective January 1, 2023, Under Amendment to Sl. No. 3A.</h1> The Government of Nagaland has issued a notification amending the list of goods subject to reverse charge under the Nagaland Goods and Services Tax Act, 2017. Effective January 1, 2023, the amendments replace the previous entries for Sl. No. 3A in the notification dated June 30, 2017. The updated entries specify certain essential oils, excluding those of citrus fruits, such as peppermint and various mints. Under this amendment, any registered person receiving these goods from an unregistered person will be liable to pay the state tax on a reverse charge basis.