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What is the difference between Nill rated GST and zero rated GST?

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What is the difference between Nill rated GST and zero rated GST?
posted Feb 9, 2018 by Amrita

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Nil Rated Supply - Nil rated supply is the supply which is chargeable to nil rate of tax or 0% of tax. So goods or service which are said to be covered under nil rated supply are the ones which are chargeable to 0% GST.

Zero Rated Supply - Zero rated supplies are the ones which are executed under Section 16 of the IGST Act. It includes : Export of goods or services or both Supply of goods or services or both to a SEZ developer or SEZ Unit

Exempt Supplies - Exempt supplies are the supplies which are wholly exempt from tax under GST Act. Exempt supplies also include Nil rated supplies.

answer Feb 12, 2018 by Deepika Jain
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+1 vote


I have a software products business and 90% of my clients are from out of India. Few of the Indian clients I have they also don’t pay me directly they pay my payment gateway which then pay me. My payment gateway acts as bridge between us and till now my gateway charge service tax etc.. Using their own service tax number. So, there is no direct payment to me from any Indian.

Do I need GST registeration since software export is zero rated

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