Exempt & Non-taxable supply

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..... upply" means supply of any goods or services or both * which attracts nil rate of tax (i.e. the supply of such goods/services or both which are leviable to GST at NIL rates i.e. 0% as per the tariff schedule is called "nil rated supply") or * which may be wholly exempt from tax under section 11 of CGST Act (i.e. Power to grant exemption from tax), or * Which may be wholly exempt fr .....

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..... noted that 'Nil' duty is still duty. As per para 15 "It has already been taken note of that the manufacture and production of all goods in India attract excise duty. Those may be goods specified or goods not specified elsewhere. When specific goods are made exempt from payment of excise duty by a notification under Rule 8 and falling under a particular Item, it presupposes that they .....

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