Reverse charge exemption extended under Gujarat SGST notification, lengthening the period of inapplicability for affected supplies. The Government of Gujarat, under section 11(1) of the Gujarat Goods and Services Tax Act, 2017, amends Notification No.8/2017 - State Tax (Rate) by substituting the previously prescribed expiry date with a later date, thereby extending the operative period of the reverse charge exemption contained in that notification as recommended by the Council.