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).
Other Notifications
10/2019
Exempts persons exclusively engaged in supply of goods from obtaining GST regist...
Read More56/2018
Casual taxable persons making inter-State taxable supplies of notified handicraf...
Read More09/2021
Late fee payable under section 47 is waived for delay in furnishing FORM GSTR-3B...
Read More