{"id":2680,"date":"2019-11-16T15:25:38","date_gmt":"2019-11-16T09:55:38","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2680"},"modified":"2019-11-16T15:25:38","modified_gmt":"2019-11-16T09:55:38","slug":"exempt-nil-rated-zero-rated-non-gst-outward-supplies","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/exempt-nil-rated-zero-rated-non-gst-outward-supplies\/","title":{"rendered":"Exempt, Nil rated, Zero Rated, and Non-GST Outward Supplies"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">In this article we will discuss the terms specified in the GST act such as Exempt supply, Nil rated supply, Zero Rated supply,\u00a0 and Non-GST Outward supply.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2695 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Nil-rated.png\" alt=\"Exempt, Nil rated, Zero Rated, and Non-GST Outward Supplies\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Nil-rated.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Nil-rated-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Nil-rated-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/exempt-nil-rated-zero-rated-non-gst-outward-supplies\/#Exempt_Supply\" title=\"Exempt Supply\">Exempt Supply<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/exempt-nil-rated-zero-rated-non-gst-outward-supplies\/#Following_are_the_Non-taxable_supplies_covered_under_GST_act\" title=\"Following are the Non-taxable supplies covered under GST act\">Following are the Non-taxable supplies covered under GST act<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/exempt-nil-rated-zero-rated-non-gst-outward-supplies\/#NIL_Rated_Supply\" title=\"NIL Rated Supply\">NIL Rated Supply<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/exempt-nil-rated-zero-rated-non-gst-outward-supplies\/#Following_are_the_supplies_which_attract_Nil_rate_tax\" title=\"Following are the supplies which attract Nil rate tax\">Following are the supplies which attract Nil rate tax<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/exempt-nil-rated-zero-rated-non-gst-outward-supplies\/#Zero_Rated_Supply\" title=\"Zero Rated Supply\">Zero Rated Supply<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/exempt-nil-rated-zero-rated-non-gst-outward-supplies\/#Points_to_be_noted\" title=\"Points to be noted:\">Points to be noted:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/exempt-nil-rated-zero-rated-non-gst-outward-supplies\/#Non-GST_Supplies\" title=\"Non-GST Supplies\">Non-GST Supplies<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/exempt-nil-rated-zero-rated-non-gst-outward-supplies\/#The_following_Supplies_are_not_covered_under_GST_and_no_tax_shall_be_levied\" title=\"The following Supplies are not covered under GST, and no tax shall be levied.\">The following Supplies are not covered under GST, and no tax shall be levied.<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Exempt_Supply\"><\/span><b>Exempt Supply<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the provisions of Section 2(47) of the GST act, Exempt supply is defined as the supply of any goods and services or both which attracts nil rate of tax or which may be wholly exempt from GST under section 11, or under section 6 of the Integrated <a href=\"https:\/\/aktassociates.com\/blog\/goods-service-tax-gst\/\">Goods and Services Tax Act<\/a>, and Exempt supply includes non-taxable supply.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Non-taxable supply is defined under section 2(78) of the GST act as the supply of goods or services or both which shall not be charged to tax under the Goods and Services Tax Act.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Following_are_the_Non-taxable_supplies_covered_under_GST_act\"><\/span><strong>Following are the Non-taxable supplies covered under GST act<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Alcoholic liquor for human consumption<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Petroleum crude<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">High-speed diesel<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Motor spirit (commonly known as petrol)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Natural gas<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Aviation turbine fuel<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"NIL_Rated_Supply\"><\/span><b>NIL Rated Supply<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nil rated supplies are the supplies that attract zero rate tax, i.e., Goods and Services or both which attracts zero percent GST is called Nil Rated Supply.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> No<a href=\"https:\/\/aktassociates.com\/blog\/input-tax-credit-itc\/\"> Input Tax Credit<\/a> shall be available in respect of Goods or services or both which are used for supply of Nil rated supplies.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Following_are_the_supplies_which_attract_Nil_rate_tax\"><\/span><strong>Following are the supplies which attract Nil rate tax<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Unpacked Food Grains, Fresh Vegetables &amp; Fruits, meat, etc&#8230;,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Milk, Curd, Salt, Unpacked Paneer and natural honey<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Newspapers etc.,<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Zero_Rated_Supply\"><\/span><b>Zero Rated Supply<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">With respect to the provisions of section 16(1) of the IGST Act, Zero Rated Supplies shall be any of the following supplies of goods or services or both<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Export of Goods or Services or Both<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Supplies made to a Special Economic Zone Developer<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Supplies of Goods or Services or both to a unit in Special Economic Zone.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Points_to_be_noted\"><\/span><strong>Points to be noted:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><b><span style=\"font-weight: 400;\">Taxes paid on zero-rated supplies of goods or services or both or on inputs or input services which are used in making supplies of such zero-rated Goods or Services or Both are refundable.<\/span><\/b><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Non-GST_Supplies\"><\/span><b>Non-GST Supplies<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Non-GST Supplies are the supplies that don\u2019t fall under the definition of section 7(supply) of the GST act. i.e., Supply of Goods or services or both on which tax shall not be leviable is called Non-GST Supplies. For example \u2018Transaction in Money and Securities\u2019 are considered to be a Non-GST Supply.<\/span><\/p>\n<h3><a href=\"https:\/\/aktassociates.com\/business-registrations\/tax-registration\/online-gst-registration\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2070 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-1.png\" alt=\"gst registration\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-1-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-1-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"The_following_Supplies_are_not_covered_under_GST_and_no_tax_shall_be_levied\"><\/span><strong>The following Supplies are not covered under GST, and no tax shall be levied.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Services in the course or in relation to his employment by an employee to an employer.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Any Court or Tribunal Services established under any law for the time being in force.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Functions performed by:<\/span>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The Members of Parliament, State Legislature, Panchayats, Municipalities, and other local authorities<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Any person who holds any post under the provisions of the Constitution<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Chairperson or Member or Director in a body established by the government or a local body and who is not an employee of the same<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Burial, Funeral, crematorium, or mortuary services including transportation of the deceased<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Sale of Land and Building<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Actionable claims are other than lottery, Gambling, and Betting.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Supply of Goods from Non-Taxable territory place to another non-taxable territory place without such goods entering into India.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Supply of goods to any person before Home consumption clearance.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>In this article we will discuss the terms specified in the GST act such as Exempt supply, Nil rated supply, &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Exempt, Nil rated, Zero Rated, and Non-GST Outward Supplies\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/exempt-nil-rated-zero-rated-non-gst-outward-supplies\/#more-2680\">Read more<span class=\"screen-reader-text\">Exempt, Nil rated, Zero Rated, and Non-GST Outward Supplies<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2696,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Exempt, Nil rated, Zero Rated, and Non-GST Outward Supplies<\/title>\n<meta name=\"description\" content=\"The terms specified in the GST act such as Exempt supply, Nil rated supply, Zero 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