nil rated

which are taxable @ 0%

Nil Rated : It is the supply of goods and services that have 0% GST.
Example: Grains, salt, jaggery etc.

Goods or services on which GST rate of 0 % is applicable are called NIL rated goods or services. Such goods or services, on which GST rate of 0% is applicable, are listed in schedule 1 under GST rate schedule.

Input tax credit of inputs and / or input services used in providing supply attracting Nil rate is not available i.e. no input tax credit on Nil rated supplies.