Sir i am confused in negative list
Activities or transactions covered in negative list is exempt supply or non gst supply ??
No its neither a exempt supply nor a Non GST Supply , becuse for supplier of such supplies pay GST & its taxable for him but the recepient who is availing such services cannot avail ITC on same as restricted by the provsion prescribed in Section 17(5).
So you can categorised such supply under Credit Block or Ineligible Credit supplies.
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