General (India)
Indian GST applies at one of the standard rates (see below) to any supply of goods or services made in India other than:
- Ìý
•ÌýÌýÌýÌý exempt supplies (see 22.43);
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•ÌýÌýÌýÌý zero-rated supplies (see 22.46);
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•ÌýÌýÌýÌý reduced-rated supplies (see 22.48);
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•ÌýÌýÌýÌý supplies by non-taxable persons (see 22.49); and
- Ìý
•ÌýÌýÌýÌý transactions or activities which are neither supplies of goods nor supplies of services as specified under Schedule III of the CGST Act (see 22.50).
Supplies of goods or services which are subject to GST
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Web page updated on 17 Mar 2025 15:22