GST :
GST under reverse charge will be applicable on goods supplied by unregistered person falling under 33012400, 33012510, 33012520, 33012530, 33012540 i.e. Following essential oils other than those of citrus fruitnamely: – a) Of peppermint (Menthapiperita); b) Of other mints : Spearmint oil (exmenthaspicata), Water mint-oil (exmentha aquatic), Horsemint oil (exmenthasylvestries), Bergament oil (ex-mentha citrate).
[Notification No. 10/2021 -Central Tax (Rate) dtd 30th September 2021, Notification No. 10/2021 -Integrated Tax (Rate) dtd 30th September 2021 and Notification No. 10/2021 -Union Territory Tax (Rate) dtd 30th September 2021]