Zero rated supplies under GST

Abhishek Raja , Last updated: 18 August 2021  
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INTRODUCTION NEED FOR ZERO RATING As per section 2(47) of the CGST Act, 2017, a supply is said to be exempt, when it attracts nil rate of duty or is specifically exempted by a notification or kept out of the purview of tax (i.e. a non-GST supply). But if a good or service is exempted from paym

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Abhishek Raja
(Practising CA)
Category GST   Report

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