Reverse charge exemption notifications by Stat goverments

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..... 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 - Reply By KASTURI SETHI - Th .....

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..... e Reply = Not payable. States will follow CGST on this aspect. - Reply By rajkumar shukla - The Reply = There is no need to issue separate notification by states.kindly see section 11(4) of state gst Act(all state acts would read like this) that is being reproduced below. Any notification issued by the Central Government, on the recommendations of the Council, under sub-section (1) of sec .....

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..... tion 11 or order issued under sub-section (2) of the said section of the Central Goods and Services Tax Act shall be deemed to be a notification or, as the case may be, an order issued under this Act. - Reply By KASTURI SETHI - The Reply = Sh.Shukla Ji,. Sir Thanks for prompt citation. - Reply By rajkumar shukla - The Reply = welcome sir. - Reply By Yatin Bhopi - The Reply = Thanks a lo .....

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..... t sir - Reply By MARIAPPAN GOVINDARAJAN - The Reply = I also endorse the views of experts. - Reply By Ganeshan Kalyani - The Reply = I agree with the experts. - Reverse charge exemption notifications by Stat goverments - Query Started By: - Yatin Bhopi Dated:- 6-11-2017 Goods and Services Tax - GST - Got 7 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, perso .....

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..... nal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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