The following are not classified as a supply in GST and NO GST should be charged on these supplies:
- Transfer of a going concern
- Contributions to Pension, provident or social security fund
- Supplies by societies, etc, where:
⊗ Supply is made to members and is available without payment other than the membership subsription and the value of the supply is nominal, OR
⊗ Supply to a donor or sponsor which does not have commercial value - Insurance indemnity settlement
- Diplomatic and consular services
- Supply of goods where the goods have been excluded from input tax credit under Section 38(12)