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

Deemed central notification applies: state GST follows central reverse-charge exemption, so no separate state notice required.
Central exemption notifications under the CGST/IGST framework are treated as notifications under the State GST Acts by operation of a deeming provision, so a separate state notification is not required and SGST need not be collected where the central reverse-charge exemption applies.