Criteria For Zero Rated Supply - Goods and Services Tax - GST

Dear Experts, Zero rated supply, NIL rated supply, Exempt supply, Non-taxable supply, NON-GST supply are altogether different terms. NIL rate is also a rate of duty (Supreme Court). Zero rated is also rate of duty/tax. Although export benefits may be available to exempt supply, non-taxable supply Non-GST supply in different Acts, yet these supplies cannot be categorized as ZERO rated inasmuch as these are already tax free. Q.1 What is zero rated supply under GST? Ans. Under GST, exports and supplies to SEZ are zero-rated as per Section 16 of the IGST Act, 2017 . By zero-rating, it is meant that the entire supply chain of a particular supply is tax free, i.e., there is no burden of tax either on the input side or output side. Views of experts please. Thanks a lot.