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.

ParticularsNIL Rated SuppliesNon-Taxable SuppliesExempt SuppliesZero-Rated Supplies
MeaningGoods and services on which 0% GST is applicableGoods and services on which GST is not levied at allSupplies which are exempt from payment of GSTGoods or services which are exported or supplied to SEZ
Input credit availabilityNot available Not availableNot availableAvailable
GST applicabilityFalls within GST ambitDoesn’t fall within GST ambitFalls within GST ambitFalls within GST ambit
ExampleHotel accommodation with tariff below Rs. 1,000Supply of alcohol for human consumptionInward supplies from unregistered dealersExport of shoes to South Africa

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