Notification No. 10/2021
Date: September 30, 2021
Subject: Amendment to Notification No. 4/2017–Integrated Tax (Rate) notifying reverse charge on specified essential oils.
Description:
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by inserting a new Serial No. 3A to notify reverse charge mechanism on supplies of specified essential oils (other than citrus oils) when supplied by an unregistered person to a registered person. The amendment strengthens tax compliance in the essential oils sector.
Issued for earlier notification?
Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).