The Central Board of Indirect Taxes and Customs (CBIC) notified that the Reverse Charge Mechanism is applicable on supply of mentha oil by unregistered person to registered person.
The Board empowered under sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council amended notification No.4/2017- Central Tax (Rate), dated the 28thJune, 2017.
In the Reverse Charge Mechenism notification for goods, in the Table, after S. No. 3 and the entries relating thereto, the serial number S. No. 3 has been inserted inserted, namely essential oils other than those of citrus fruit namely 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) supplied from any Unregistered Person to Registered Person under the Tariff item, sub-heading, heading or Chapter namely 33012400, 33012510, 33012520, 33012530, 33012540.
This Notification shall be effective from October 01, 2021.
Similar notifications have been passed under Integrated Goods and Services Tax Act, 2017 (IGST Act) and Union Territory Goods and Services Tax Act, 2017 (UTGST Act).
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