Reverse charge exemption notifications by Stat goverments

[Yatin Bhopi]

Dear expert

There are notifications issued under IGST and CGST Act i.e. Notification 32/2017-IGST & 38/2017-CGST, regarding exemption from taxes under reverse charge (purchases from unregistered supplier) whereas under SGST act said notifications has not been issued so far.

In absence of exemption notifications by states, is SGST payable?

Please clarify

AI Summary

Reverse Charge Exemption Under SGST Valid Without State Notifications, Follows Central Government CGST Framework A query was raised regarding the applicability of reverse charge exemptions under the State Goods and Services Tax (SGST) in the absence of specific state notifications, despite such exemptions being issued under the Integrated GST (IGST) and Central GST (CGST) Acts. Experts clarified that SGST is not payable as states will follow the CGST framework. It was noted that any notification by the Central Government under the CGST Act is deemed applicable under the SGST Act, eliminating the need for separate state notifications. Multiple experts agreed with this interpretation.