GST vide Notification No. 10/2021 dated 30th September, 2021 has added essential oils other than those of citrus fruit namely: -
i) Of peppermint (Menthapiperita);
ii)Of other mints: Spearmint oil (ex-menthaspicata), Water mint-oil (ex-menthaaquatic), Horsemint oil (ex-menthasylvestries), Bergament oil
(ex-mentha citrate)
under Reverse Charge Mechanism supplied by unregistered person to registered person.
https://cbic-gst.gov.in/pdf/central-tax-rate/notfctn-10-2021-cgst-rate.pdf