GST Practitioner & Accounts
15085 Points
Posted on 11 November 2019
1) Section 17(5) of the CGST act 2017 is define block credit (No ITC available ) on Goods and services or both .
2) exempt supply define under section 2(46) of the CGST act 2017 - means supply of any goods or services or both which attracts nil rate of Tax or which may be wholly exempt form Tax under section 11 of the CGST act 2017 or under 6 of the IGST act 2017 and includes non--taxable supply
3) No Definition of Specific GST under GST law or please elaborate this query
4) No Definition of common GST under law but in general taxable supply of all goods and services which attracts GST , at proscribe rate under Law .