fix: Is Reverse Charge check in Tax Category (backport #28935)

[mergify]

This is an automatic backport of pull request #28935 done by Mergify.
Cherry-pick of b33fd6a has failed:

On branch mergify/bp/develop/pr-28935
Your branch is up to date with 'origin/develop'.

You are currently cherry-picking commit b33fd6acc7.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	new file:   erpnext/patches/v13_0/update_tax_category_for_rcm.py
	modified:   erpnext/regional/india/setup.py
	modified:   erpnext/regional/india/utils.py

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/patches.txt

Cherry-pick of 7c1bfe6 has failed:

On branch mergify/bp/develop/pr-28935
Your branch is ahead of 'origin/develop' by 1 commit.
  (use "git push" to publish your local commits)

You are currently cherry-picking commit 7c1bfe6b46.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/patches.txt

no changes added to commit (use "git add" and/or "git commit -a")

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/github/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

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