Notification No. 14/2022
Date: December 30, 2022
Subject: Amendment to Notification No. 4/2017–Integrated Tax (Rate) revising reverse charge provisions for essential oils.
Description:
This notification amends Notification No. 4/2017–Integrated Tax (Rate) by substituting Serial No. 3A in the Table to revise the scope of essential oils covered under reverse charge mechanism when supplied by unregistered persons to registered persons. The amendment rationalises RCM applicability for specified essential oils.
Issued for earlier notification?
Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).