No, it is not possible since CGST and SGST laws will operate in a coordinated manner. However, SGST exemption does not automatically exempt the supply under CGST. So to this extent there can be difference due to changes in SGST law. But the requirement of ‘recommendation of GST Council’ being incorporated in the SGST / UTGST Acts, for grant of any such exemptions, the required balance would be maintained.
( ICAI FAQ PUBLICATIONS 06-09-2017 EXEMPTION: FAQ NO. 5)