Reverse charge on certain specified supplies of goods u/s 9(3) of CGST Act - Seeks to amend Notification No. 4/2017- Central Tax (Rate), dated the 28th June, 2017 - 14/2022 - Central GST (CGST) Rate

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 14/2022-Central Tax (Rate) New Delhi, the 30th December, 2022 G.S.R. 922(E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 4/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E), dated the 28th June, 2017 , namely:- In the said notification, in the Table, for S. No. 3A and the entries relating thereto, the following entries shall be substituted, namely: - (1) (2) (3) (4) (5) 3A. 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90 Following essential oils other than those of citrus fruit namely: - (a) 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), Mentha arvensis Any unregistered person Any registered person . 2. This notification shall come into force with effect from the 1st day of January, 2023. [F. No. CBIC-190354/316/2022-TRU Section-CBEC] VIKRAM VIJAY WANERE, Under Secy. Note : The principal notification No. 4/2017-Central Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E), dated the 28thJune, 2017 and was last amended by notification No. 10/2021-Central Tax (Rate) dated the 30th September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 695(E), dated the 30th September, 2021.