Reverse charge on certain specified supplies of goods under section 5 (3) of IGST Act - Seeks to amend Notification No. 4/2017- Integrated Tax (Rate), dated the 28th June, 2017

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..... the 30th December, 2022 G.S.R. 923(E) .-In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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- Int .....

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..... a 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 princi .....

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