Non-GST Supply means supply of goods or services or both which is not leviable to tax under GST. Therefore these will be shown by you as your inward Non GST supply if you are availing theses supplies. No input tax credit is available in case of non-GST supplies. These supplies may attract
Examples: Electricity, Diesel, Petrol and Alcohol for human consumption are some examples of Non GST supplies.
|Particulars||NIL Rated Supplies||Non-Taxable Supplies||Exempt Supplies||Zero-Rated Supplies|
|Meaning||Goods and services on which 0% GST is applicable||Goods and services on which GST is not levied at all||Supplies which are exempt from payment of GST||Goods or services which are exported or supplied to SEZ|
|Input credit availability||Not available||Not available||Not available||Available|
|GST applicability||Falls within GST ambit||Doesn’t fall within GST ambit||Falls within GST ambit||Falls within GST ambit|
|Example||Hotel accommodation with tariff below Rs. 1,000||Supply of alcohol for human consumption||Inward supplies from unregistered dealers||Export of shoes to South Africa|