9911796707
TMI BlogReverse charge on certain specified supplies of goods under section 7(3)X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) , the Central Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 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 ] 4. 5004 to 5006 Silk yarn Any person who manufactures si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Any registered person] 3 [ 7. Any Chapter Priority Sector Lending Certificate Any registered person Any registered person] 7 [ 8. 72, 73, 74, 75, 76, 77, 78, 79, 80 or 81 Metal scrap Any unregistered person Any registered person ] Explanation. (1) In this Table, tariff item , sub-heading , heading and Chapter shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 5. Substituted vide NOTIFICATION NO. 14/2022-Union Territory Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, 4 [ 3A. 33012400, 33012510, 33012520, 33012530, 33012540 Following essential oils other than those of citrus fruit namely: - a) Of peppermint (Mentha piperita); b) Of other mints : Spearmint oil (ex-me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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