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    <description>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.</description>
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      <description>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.</description>
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