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)

AI Summary

Nil-rated goods like pappad require a bill of supply under CGST Act 2017, Section 2(47) for exempt supply. In a discussion forum about Goods and Services Tax (GST), a query was raised regarding the type of invoice required for supplying nil-rated goods, specifically pappad with HSN code 1905. Four responses were provided, all agreeing that a 'bill of supply' is the appropriate document for such transactions. The respondents cited CGST rules and Section 2(47) of the CGST Act, 2017, which classifies nil-rated goods as part of 'Exempt Supply,' necessitating the issuance of a bill of supply.