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Reverse charge exemption notifications by Stat goverments, Goods and Services Tax - GST

Issue Id: - 113002
Dated: 6-11-2017
By:- Yatin Bhopi
Reverse charge exemption notifications by Stat goverments

  • Contents

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

Posts / Replies

Showing Replies 1 to 7 of 7 Records

1 Dated: 6-11-2017
By:- KASTURI SETHI

Not payable. States will follow CGST on this aspect.


2 Dated: 6-11-2017
By:- rajkumar shukla

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 section 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.


3 Dated: 6-11-2017
By:- KASTURI SETHI

Sh.Shukla Ji,. Sir Thanks for prompt citation.


4 Dated: 6-11-2017
By:- rajkumar shukla

welcome sir.


5 Dated: 6-11-2017
By:- Yatin Bhopi

Thanks a lot sir


6 Dated: 6-11-2017
By:- MARIAPPAN GOVINDARAJAN

I also endorse the views of experts.


7 Dated: 6-11-2017
By:- Ganeshan Kalyani

I agree with the experts.


1

Old Query - New Comments are closed.

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