Nil rated/exempted/Non-GST

This discussion clarifies the differences between Nil rated, exempted, and Non-GST supplies. Nil rated items, like fresh produce, have a 0% GST rate. Exempted goods and services are specifically notified by the government, while Non-GST supplies, such as petrol, fall outside the GST Act's scope entirely. Importantly, input tax credit (ITC) is generally unavailable for all these categories, though exports are considered zero-rated supplies.