Input tax credit (ITC) for GST generally cannot be claimed on nil rated supplies of goods or services. This means if you've paid GST on items used to produce nil rated goods, you can't reclaim that tax. However, this differs from zero rated supplies, such as exports, where ITC may be claimable.
01 October 2023
No input tax credit of inputs and/or input services used in providing nil rated supply is available. In other words, if any GST is paid on the goods or services or both used in providing nil rated supply then such GST credit is not available to the registered dealer.
02 October 2023
GST input cannot be claimed on nil rated supply of goods but can be claimed on zero rated supply of goods since the term zero rated is used in case of exports....