CBIC notified RCM applicability on supply of mentha oil by unregistered person to registered person

CBIC notified RCM applicability on supply of mentha oil by an unregistered person to a registered person The CBIC vide Notification No. 10/2021-Central Tax (Rate) dated September 30, 2021 has further amended Notification No. 04/2017-Central Tax (Rate) dated June 28, 2017 (“the RCM notification for goods”), in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021. In the RCM notification for goods, in the Table, after S. No. 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely :-

S. No	Tariff item, sub-heading, heading or Chapter	Description of supply of Goods	Supplier of goods	Recipient of supply
" 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-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-mentha citrate).	Any Unregistered Person	Any Registered Person

In effect, Supply of supra mentioned mentha oil by unregistered person to registered person shall be taxable under RCM as per Section 9(3) of CGST Act, 2017. Note: 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”). CGST (Rate) Notification: Link IGST (Rate) Notification: Link UTGST (Rate) Notification: Link (Author can be reached at [email protected]) DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.