As per Notification 38/2017 (Central Tax Rate) dated 13the October 2017, the Exemption contained in the Notification No.8/2017-Central Tax (Rate) dated the 28th June 2017 as amended by this notification shall apply to all registered persons till the 31st day of March 2018. As per my understanding, this notification exempts from Reverse Charge u/s 9(4) of CGST Act, 2017 till 31st March 2018 to all registered persons irrespective of value. Further the notification does not carry any effective date, hence the exemption is effective from 28th June 2017. Are my understandings correct?
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