It is applicable as per Section 9(3) and Section 9(4)
- Section 9(4) - Purchases from Unregistered Dealer were covered here Local Purchases upto 5000 per day were exempt.
- Section 9(3) - Certain Goods and Services notified by Government were covered like Goods Transport Agency, Freight etc.
As per decision in GST Council Meeting Section 9(4) (purchase from un-requested dealer) has been stopped by Government However, Section 9(3) is still applicable. Hence GST is still applicable on following services