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    <title>Reverse charge on certain specified supplies of goods under section 7(3) of UTGST Act - Seeks to amend Notification No. 4/2017- Union Territory Tax (Rate), dated the 28th June, 2017</title>
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    <description>The amendment to Notification No. 4/2017 substitutes S. No. 3A to list HS codes 33012400, 33012510, 33012520, 33012530, 33012540 and 33012590 covering &quot;essential oils other than those of citrus fruit&quot; (including peppermint and other mints) and designates liability columns naming &quot;Any unregistered person&quot; and &quot;Any registered person.&quot; The change is made under sub section (3) of section 7 of the UTGST Act and is effective from 1 January 2023.</description>
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      <description>The amendment to Notification No. 4/2017 substitutes S. No. 3A to list HS codes 33012400, 33012510, 33012520, 33012530, 33012540 and 33012590 covering &quot;essential oils other than those of citrus fruit&quot; (including peppermint and other mints) and designates liability columns naming &quot;Any unregistered person&quot; and &quot;Any registered person.&quot; The change is made under sub section (3) of section 7 of the UTGST Act and is effective from 1 January 2023.</description>
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