Notification No. 14/2022
Date: December 30, 2022
Subject: Amendment to Notification 04/2017–CT (Rate) extending Reverse Charge Mechanism to essential oils.
Description:
The existing S. No. 3A is substituted to include specified essential oils of mint varieties (peppermint, spearmint, mentha arvensis, etc.). Under the revised entry, RCM applies where an unregistered person supplies these goods to a registered person. This strengthens tax compliance in the essential oil sector.
Issued for earlier notification?
Yes — amends Notification 04/2017–CT (Rate).