https://www.taxtmi.com/forum/issue?id=111516 Zero-rated supplies are taxable supplies charged at zero where input tax credit may be claimed (notably exports and SEZ supplies), whereas nil-rate or zero percent supplies are treated as exempt supplies on which input tax credit is generally not available; draft GST/IGST provisions distinguish these categories by linking zero-rating to credit entitlement and exempt/nil-rating to non-taxability without set-off. en-us Thu, 16 Feb 2017 15:12:59 +0530 Thu, 23 Jan 2025 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111516 Zero-rated supplies are taxable supplies charged at zero where input tax credit may be claimed (notably exports and SEZ supplies), whereas nil-rate or zero percent supplies are treated as exempt supplies on which input tax credit is generally not available; draft GST/IGST provisions distinguish these categories by linking zero-rating to credit entitlement and exempt/nil-rating to non-taxability without set-off. Discussion-Forum GST Thu, 16 Feb 2017 15:12:59 +0530 https://www.taxtmi.com/forum/issue?id=111516