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Issue ID: 115617
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Non Zero rated supply

Date 31 Oct 2019
Replies 5 Replies
Views 5637 Views
Asked by
Non-zero-rated supply means domestic supplies not qualifying as zero-rated and therefore subject to GST liability.
Non-zero-rated supply denotes supplies other than exports and supplies to SEZ units or developers, i.e., domestic supplies (taxable or exempt) on which GST is leviable. Adjusted Total Turnover aggregates state turnover excluding services with turnover of zero-rated and non-zero-rated services, while excluding exempt supplies other than zero-rated supplies and turnover for which refunds are claimed under specified sub-rules. (AI Summary)

Dear Sir,

What do you mean by Non- Zero Rated supply of Services ?

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