Reverse charge on certain specified supplies of goods u/s 9(3)

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....nd Services Tax Act, 2017 (12 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) of the said Table, made by the person as speci....

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....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 arvensis Any unregistered person Any registered person] 4. 5004 to 5006 Silk yarn Any person who manufactures silk yarn fr....

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....g Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority.] Any registered person.] 3[7. Any Chapter Priority Sector Lending Certificate Any registered person Any registered person] 7[8. 72, 73, 74, 75, 76, 77, 78, 79, 80 or 81 Metal scrap Any unregistered person Any registered person] Explanation. - (1) In this Table, "tariff item", "....

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....17 3. Inserted vide Notification No. 11/2018-Central Tax (Rate) dated 28-05-2018 4. Inserted vide NOTIFICATION NO. 10/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 5. Substituted vide NOTIFICATION NO. 14/2022-Central Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, "4[3A. 33012400, 33012510, 33012520, 33012530, 33012540 Following essential oils ....