16 December 2019
In GSTR 1 , it will be shown under Table 8 ( A,B,C,D) depends on your supply ( Inter/Intra/RD/URD).
There is a difference between 0% & Nil Rated . Zero % means export / supply to SEZ etc . In case it is export/ SEZ , then it will be in Table 6 of GSTR 1
23 December 2019
You are a supplier and the item sold by you is NIL Rated . Right ? Irrespective of where your buyer will show it or not , you need to show it in Table 8 . In GST , NIL rated and ZERO rated are defined separately . zero rated is specifically defined as rate for export . In case of export you have two options - to pay IGST and claim refund or export under Bond and do not pay any tax
where as NIL rated means - as you rightly mentioned , today its NIL rated , in future , GST rate can be imposed on it . your HSN code is for Papad and it is NIL rated . It will be shown in table 8 of GSTR 1
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