The 48th Goods and Services Tax (GST) Council meeting chaired by the Finance Minister Nirmala Seetharaman held on 17th December 2022 decided to include supply of Mentha Arvensis under Reverse Charge Mechanism (RCM) as has been done for Mentha Oil.
The Central Goods and Services Tax Act, 2017, Sections 9(3) and 9(4), give the government the authority to impose GST under RCM.
Source Taxscan