Exemption under one GST Law and the effect on another GST Law:
An exemption issued under the CGST Act will ‘automatically’ exempt the same supply from the levy of tax under the SGST/UTGST Act. This is provided under the SGST/UTGST Act. But the converse is not necessarily applicable, that is, exemption under an SGST/UTGST Act will not exempt levy of tax under the CGST Act.
