Exemptions Under GST – Goods

Supply NameDescription
Zero RatedExports Supplies made to SEZ or SEZ Developers.
Nil RatedSupplies that have a declared rate of 0% GST. Example:  Salt, grains, jaggery etc.
ExemptSupplies are taxable but do not attract GST and for which ITC cannot be claimed. Example:  Fresh milk, Fresh fruits, Curd, Bread etc.
Non-GSTThese supplies do not come under the purview of GST law. Example: Alcohol for human consumption, Petrol etc.

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