INVOICE FOR NILL RATED GOODS(EX .PAPPAD HSN-1905)

[knr varma]

WHAT TYPE OF INVOICE RAISED BY SUPPLIER AT TIME OF SUPPLYING OF NILL RATED GOODS (EX .PAPPAD HSN-1905)

[Ganeshan Kalyani]

Bill of supply

[Himansu Sekhar]

As per cgst rules, bill of supply

[KASTURI SETHI]

As per Section 2 (47) of CGST Act, 2017 nil rated goods are covered under the definition of 'Exempt Supply'. Hence bill of supply is required.

[YAGAY andSUN]

Yes, it is bill of supply an appropriate document to issue in such matters. We endorse the view of experts. 

AI Summary

Exempt supply: issue bill of supply when supplying nil-rated goods to comply with GST invoicing requirements. Supply of nil rated goods (for example pappad HSN 1905) must be documented by issuing a bill of supply because such items are classified as Exempt Supply under the GST framework; forum respondents consistently advise a bill of supply per CGST rules as the appropriate invoice for nil rated/exempt transactions.