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1Fix the driver behind crashes, sound loss and screen glitches2Clear out junk files and repair common Windows errors3Scan for outdated or missing drivers - takes under a minuteYou cannot choose between a GST rate and an exemption from the product name alone. First identify the exact goods or service, its legal classification, the parties, place and date of supply, and whether it is bundled. Then check the currently effective rate entry and exemption notification, including every condition and exclusion. Only after that should you decide the tax amount, input-tax-credit treatment and document to issue.
GST rate and GST exemption are different legal outcomes
Indian GST treatment starts with the nature of the supply, not with a seller’s description such as “package,” “consulting,” “training” or “equipment.” A rate is the percentage notified for a taxable supply. An exemption is relief provided under the CGST Act, the IGST Act or an applicable notification; it can remove all tax or only part of it and may operate only when stated conditions are satisfied.
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For a live transaction, the applicable result can also depend on whether the supply is intra-State or inter-State, whether it is made to or in an SEZ, the time and place of supply, and whether a special rule applies to a bundle. The title question therefore has no single percentage answer without transaction facts.
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Section 9 of the CGST Act provides for CGST on intra-State supplies at rates notified by the Government on the recommendations of the GST Council. The final tax may be CGST with SGST or UTGST, or IGST for an inter-State supply, depending on place-of-supply rules. A rate entry does not by itself tell you which tax component to charge; the supply’s location and the customer’s location matter as well.
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A rate entry normally applies to a described class of goods or services. It may be expressed as a percentage, a specific amount, or a nil rate. The entry, its notes and any cross-referenced conditions are part of the legal answer.
Exempt supply
Section 11 permits the Government to exempt supplies by notification, either wholly or subject to conditions. An exemption can be restricted by the recipient, supplier, value, use, documentation, place, date or another requirement. A partial exemption can leave a taxable balance, so “exempt” does not always mean that every element of a transaction is free of GST.
CBIC’s GST FAQ states: “Exempt supply includes Nil rated (taxable at 0%) and non-Taxable supplies and no ITC is available for such supplies.” That FAQ wording is useful for the input-tax-credit distinction, but the statutory definitions and the currently effective notifications control an actual filing.
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Nil-rated, non-taxable and zero-rated are not interchangeable
| Term | What it describes | Typical consequence |
|---|---|---|
| Taxable at a notified rate | A supply covered by a rate entry above zero | Charge the applicable CGST plus SGST/UTGST or IGST, subject to place-of-supply rules; normal tax-invoice and credit rules apply. |
| Nil-rated or taxable at 0% | A taxable category shown with a zero rate in the rate schedule | No output GST is collected. CBIC’s FAQ treats nil-rated supplies within “exempt supply” for its ITC explanation, so credit restrictions must be considered. |
| Exempt supply | A supply relieved by the Act or an exemption notification, often subject to conditions | No output tax to the extent covered by the exemption; ITC associated with exempt supplies is unavailable and common credit may require apportionment. |
| Non-taxable supply | Section 2(78) of the CGST Act defines it as a supply of goods or services or both that is not leviable to tax under the CGST Act or the IGST Act | It is outside the levy rather than a taxable supply relieved by an exemption notification. The classification should be recorded separately. |
| Zero-rated supply | Section 16 of the IGST Act covers exports and supplies to an SEZ developer or SEZ unit, subject to statutory requirements | Special credit and refund mechanisms can apply. Do not apply the ordinary exempt-supply ITC rule automatically. |
“Zero tax” on an invoice is therefore not enough to identify the treatment. A nil-rated, exempt, non-taxable and zero-rated supply can all show no GST collected while producing different credit, refund and documentation results.
A decision sequence for any supply
Use the following sequence for each invoice, contract or recurring product line. Keep the factual record with the conclusion so another person can reproduce the analysis.
- Describe the transaction precisely. Write down each good or service, quantity or scope, what the supplier promises to do, the consideration, the supplier and recipient capacities, the customer’s status, the place of supply and the relevant date. List any installation, freight, warranty, financing, software, maintenance or other component supplied with it.
- Identify the legal classification. Select the most specific goods or service description and the applicable classification code or heading. Read the legal wording rather than relying on a trade name, website category or sales team description. Where a heading has exclusions or explanatory notes, assess them before looking at the rate.
- Check the current rate entry. Consult the effective CBIC rate notification or rate table for the classification. Read the full entry, footnotes, conditions and amendments. Confirm whether the transaction is intra-State, attracting CGST and SGST/UTGST, or inter-State, attracting IGST.
- Check exemption notifications separately. Search the current exemption notification for an entry that actually describes the supply. Verify every condition, including recipient type, value limit, end use, certification, registration status, geographic restriction and wording such as “provided that” or “subject to.” An exemption applies only to the extent its requirements are met.
- Resolve bundles. If several items are supplied together, determine whether the statutory definition of composite supply or mixed supply applies before selecting a rate or exemption. A standalone component rate may be wrong for the package.
- Check time and amendments. Match the supply date and, where relevant, the time of supply to the notification’s effective date. Record amendments, rescissions and transitional wording. A web table that has not yet reflected a Gazette amendment should not override the effective legal text.
- Assess credit and refund consequences. Determine whether inputs and input services relate exclusively to taxable, exempt or zero-rated supplies, and whether common credit must be apportioned under the current rules. For exports or SEZ supplies, check the specific conditions for zero-rating and refund.
- Choose the document and retain the authority. Decide whether a tax invoice or bill of supply is required, then record the notification number, entry, classification basis, effective date and evidence for each condition. Review the conclusion when the product, contract, customer or law changes.
How to read rate schedules and exemption notifications
Start with the legal description, not the marketing label
Two products with similar names can fall under different headings because of composition, function, packaging, intended use or technical specifications. Conversely, a single commercial product can contain items that must be analysed separately. Obtain specifications, contracts, catalogues and bills of materials where they affect classification. If a service is described broadly as “support,” identify the actual activities, deliverables and customer benefit.
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Read the whole entry and its conditions
Rate and exemption entries can contain sub-items, exclusions, explanations and conditions in a separate column or linked notification. A condition may require a certificate, a prescribed recipient, a particular end use or a limit on consideration. If one condition fails, the exemption may not apply even though the general description appears to match. Record the evidence supporting each condition instead of checking only the heading.
Use the effective date for the transaction
Notifications can change a rate, add an exemption, withdraw one or alter its conditions. Identify the date on which the supply is treated as made under the time-of-supply rules and compare it with the notification’s commencement date. For a continuing contract, examine supplies made before and after an amendment rather than applying one conclusion to the entire contract without analysis.
Comparing a rate entry with an exemption
| Question | Rate treatment | Exemption treatment |
|---|---|---|
| Legal basis | A notified rate for a taxable classification, read with the charging and place-of-supply provisions | An Act provision or notification that relieves the described supply, wholly or partly |
| Conditions | May include classification notes or rate-entry conditions | Often central to the relief; recipient, value, use, documentation and other restrictions must be met |
| Output tax | Charge the notified percentage or amount | No tax for the exempt portion; a partial exemption may leave a taxable portion |
| Input tax credit | Credit is generally available subject to the normal eligibility, use and documentation rules | No ITC is available for inputs attributable to exempt supplies; common credit may require reversal or apportionment |
| Invoice | Usually a tax invoice showing the applicable tax details | A registered supplier of exempt goods or services generally issues a bill of supply instead of a tax invoice |
| Changes over time | Rate notifications and amendments can change the result | Exemption notifications, conditions and effective dates can change the result |
| Refund route | Normal rules apply; zero-rating is a separate category | An ordinary exempt supply does not become zero-rated merely because its tax is zero |
Composite and mixed supplies can change the result
When a transaction has more than one component, first establish what is actually supplied and whether the components are naturally bundled. The CGST Act treats a composite supply as the supply consisting of two or more taxable supplies that are naturally bundled and supplied together, with one being the principal supply. A mixed supply is a combination of two or more individual supplies made together for a single price that is not a composite supply.
Composite supply
A composite supply is treated as the principal supply. For example, if a contract has a main service with ancillary activities that are ordinarily supplied with it, the classification and rate of the principal supply can govern the composite transaction. This is only an illustration; whether items are naturally bundled depends on the contract, customer expectation, industry practice and the facts of the particular arrangement.
Mixed supply
A mixed supply is treated as the particular supply that attracts the highest rate among its components. A package created solely for one price does not automatically become composite. If the items are independent and not naturally bundled, analyse the mixed-supply rule before invoicing. A component that would be exempt or nil-rated on its own can therefore produce a different result when combined in a mixed supply.
Evidence for the bundle analysis
- Contract and purchase order wording, including whether items can be bought separately.
- How the price is set and whether one item is clearly the principal purpose.
- Whether the components are normally supplied together in that market.
- Whether the customer can use each component independently.
- Separate delivery, payment, warranty and cancellation terms.
Input tax credit, reversal and refund implications
Credit connected with exempt supplies
CBIC’s FAQ states that no ITC is available for exempt supplies, including nil-rated and non-taxable supplies for the FAQ’s purposes. Credit on inputs or input services used exclusively for exempt supplies should not be treated as credit for taxable business. The precise eligibility and reversal mechanics must be applied under the current CGST Act and rules.
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Common inputs used for taxable and exempt turnover
A business that makes both taxable and exempt supplies may incur common rent, software, utilities, professional fees or other costs. The CBIC ITC rules describe an apportionment approach that allocates a portion of common credit to exempt supplies using exempt-supply turnover relative to total turnover, subject to the prescribed exclusions, period and calculation method. Maintain turnover and credit records that support the computation; do not rely on a broad business-wide percentage without checking the current formula.
Zero-rated supplies
Exports and supplies to an SEZ developer or unit fall under the IGST Act’s zero-rating framework when statutory requirements are met. Zero-rating can preserve input-credit and refund routes that are not available for an ordinary exempt supply. Confirm export or SEZ evidence, filing requirements and the selected refund route before treating the transaction as zero-rated. A domestic sale with no GST because of an exemption is not converted into zero-rating by relabelling it “zero tax.”
Invoices, bills of supply and records
When a tax invoice is appropriate
For a taxable supply at a notified rate, issue the prescribed tax invoice and show the correct classification, taxable value, rate, tax amount and tax type. The place-of-supply analysis determines whether CGST with SGST/UTGST or IGST is shown. Check the current invoice rules for the transaction type, registration status and any special documentation.
When a bill of supply is appropriate
CBIC’s sectoral FAQ explains that a registered person supplying exempt goods or services issues a bill of supply instead of a tax invoice. It does not contain a tax rate or amount of tax charged. The document should still identify the supplier, recipient where required, description, value and other particulars prescribed for the applicable transaction. Verify the current rules before issuing a document for a partly exempt, nil-rated, non-taxable or zero-rated transaction.
Minimum audit file
- Written description of the supply and all bundled components.
- Classification analysis with specifications and contract extracts.
- Rate notification and exemption notification entries used.
- Notification numbers, amendment references and effective dates.
- Evidence for each exemption condition.
- Place-of-supply and time-of-supply working.
- ITC eligibility, attribution and reversal calculation.
- Invoice or bill-of-supply format and approval trail.
Do not confuse supply exemptions with registration thresholds
An exemption tied to a particular supply is different from a threshold or person-based relief that may affect registration or compliance. A supplier might have an exempt product but still make taxable supplies, or might qualify for a separate registration treatment while making a supply whose rate and classification remain unchanged. Analyse the supplier’s registration position, composition or other person-level rules separately from the supply-level rate or exemption question.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Illustrative applications
The following examples show the method, not product-specific tax conclusions. They use no assumed rate or exemption entry.
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Example 1: A clearly taxable service
A registered business provides a defined service to an Indian customer for consideration. The analyst records the service scope, classifies it under the appropriate service description, checks the effective rate entry, determines the place of supply and issues a tax invoice showing the resulting CGST/SGST or IGST. The analyst then checks whether any input credit is blocked or requires attribution.
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Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallExample 2: A conditional exemption
A notification appears to cover a service supplied to a specified recipient, but only where a certification and an end-use condition are met. The supplier must obtain and retain the required evidence. If the customer or use falls outside the wording, the rate entry for the classified service applies instead; the supplier should not claim the exemption merely because the service name resembles the notification entry.
Example 3: A nil-rated item in a mixed business
A retailer sells a nil-rated item and taxable items. No GST is collected on the nil-rated sale, but the retailer must consider the credit restriction and common-credit apportionment rules. The nil rate does not automatically preserve full ITC and does not make the sale zero-rated.
Example 4: An export
A supplier provides services to a customer outside India and believes the invoice should show zero tax. The supplier must first test every statutory zero-rating and export condition, retain the required evidence and follow the chosen refund or payment route. If a condition is not met, the transaction cannot be treated as zero-rated simply because the customer is overseas.
Example 5: A package of independent items
A seller offers several unrelated products for one price. The seller lists each component, tests whether the package is naturally bundled and, if it is a mixed supply, applies the highest-rate component rule. Applying the lowest component rate or an exemption available to one item alone would be an error.
Common mistakes and how to correct them
Using a trade name as the classification
Problem: The invoice copies a catalogue label without checking composition, function or exclusions. Correction: obtain technical and contractual facts, select the legal description and document why competing headings do not apply.
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Assuming every zero-tax result is zero-rated
Problem: A nil-rated or exempt domestic supply is given export-style ITC or refund treatment. Correction: test the specific IGST Act zero-rating provisions and retain export or SEZ evidence before claiming that treatment.
Checking only the heading of an exemption
Problem: A supplier overlooks a recipient, value, certificate or end-use condition. Correction: turn each condition into a checklist item and obtain evidence before issuing the exempt document.
Relying on an old rate table
Problem: A prior rate or withdrawn exemption is applied to a current invoice. Correction: verify the effective notification and Gazette amendment for the supply date, then update recurring billing rules.
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Claiming all input credit in a mixed business
Problem: Common costs are treated as fully creditable even though part supports exempt turnover. Correction: classify exclusive and common inputs and apply the current apportionment and reversal rules with supporting turnover records.
Issuing the wrong document
Problem: An exempt supply is shown on a tax invoice with a tax rate, or a taxable supply is documented as exempt. Correction: tie the document type to the final legal treatment and validate the format against current invoice rules.
A concise review checklist
- What exactly is supplied, including every bundled component?
- What classification and legal description fit the facts?
- Which rate notification is effective on the relevant date?
- Does an exemption notification cover this exact supply?
- Are all exemption conditions and exclusions satisfied?
- Is the transaction intra-State, inter-State, an export or an SEZ supply?
- Is it composite or mixed, and does the principal-supply or highest-rate rule apply?
- Is the result taxable, nil-rated, exempt, non-taxable or zero-rated?
- What ITC can be claimed, and what must be attributed or reversed?
- Should the supplier issue a tax invoice or bill of supply?
- Have the notification, entry, amendment and effective date been saved?
When to obtain transaction-specific advice
Escalate the analysis when classification headings conflict, an exemption has several conditions, a contract spans a rate change, a package contains taxable and exempt elements, a large refund or credit claim is involved, or the place of supply is disputed. Official web summaries can lag amendments; for a filing or high-value contract, verify the currently effective Act and Gazette notification and obtain advice based on the complete facts.
Bottom line
Determine GST treatment in this order: define the actual supply, classify it, check the effective rate, test exemptions and their conditions, resolve any composite or mixed supply, then apply the correct ITC and invoice rules. A nil amount of GST does not by itself identify the legal category. The defensible answer is the one supported by the exact notification entry, effective date, transaction facts and records showing why each condition is met.
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