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

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