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Difference between exempt, Nil Rated, Zero Rated, Non-Taxable & Non-GST supply

July 5, 2018[2018] 95 taxmann.com 59 (Article)
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The introduction of GST on 1st July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, the aim was to mitigate cascading or double taxation in a major way and pave the way for a common national market. We are nearing the 1st Anniversary of implementation of GST in India. GST was first mooted by the then Union Finance Minister Shri P. Chidambaram in his Union Budget for 2006-07.
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