Reverse charge on certain specified supplies of goods under section 5 (3)

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....tion (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2)....

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....erson ^6[3A. 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90 Following essential oils other than those of citrus fruit namely: - (a) Of peppermint (Mentha piperita); (b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-mentha citrate), Mentha arven....

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....s, old and used goods, waste and scrap ^7[Central Government [excluding Ministry of Railways (Indian Railways)] , State Government, Union territory or a local authority.] Any registered person] ^4[7. Any Chapter Priority Sector Lending Certificate Any registered person Any registered person] ^8[8. 72, 73, 74, 75, 76, 77, 78, 79, 80 or 81 Metal scrap Any....

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.... 1. Corrected vide corrigendum notification dated 30-6-2017, before it was read as, "intra-state" 2. Inserted vide notification no. 37/2017 dated 13-10-2017 3. Inserted vide notification no. 45/2017 dated 14-11-2017, w.e.f. 15-11-2017 4. Inserted vide Notification No. 12/2018-Integrated Tax (Rate) dated 28-05-2018 5. Inserted vide NOTIFICATION No. 10/2021-Integrated Tax (Rate) dat....