0% mystery

Dear Friends

Are goods with GST rate of 0% exempted goods or taxable goods?

I am asking because a registered person is required to issue tax invoice in respect of taxable goods and bill of supply in respect of exempted goods.

Neither exempted goods or taxable goods have been defined in the CGST act but section 2(47) of cgst act does include 0% goods under exempt supply.

i am confused.

please suggest.

regards

shivani