15 June 2018
Exempt supplies- Goods or services are leviable to tax but the government can give exemption through the notification. Nil supplies- Goods or services are leviable to tax but the rate of tax notified for specific goods or services is Nil. Non GST supplies- goods or services which are kept outside the ambit of GST eg: natural gas, petrol etc. The above inward supply details has to be disclosed in table 5 of GSTR-3B Health care services received from the doctor is covered under exempted supply of services. Hence, no tax is applicable on the same. The details of such inward supply can be disclosed in table 5 of GSTR-3B.
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