supply

U/S 2 (47) cgst "Exempted supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from the tax under section 11, or under section 6 of the igst act, & includes Non-taxable supply.


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

Exempted It is the supply of goods and services that does not attract GST and allows no claim on ITC.
Example: Bread, fresh fruits, fresh milk and curd etc.

Well explained Pankaj sir..



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aggregate turnover pls explain