Certain goods are kept under nil or 0% GST rate to benefit the masses. The government has classified certain goods and services as exempt from GST. Unlike with zero-rated goods and services, business owners cannot claim ITC for the sale of exempted goods and services.
In the GST system, a taxable event is Supply. For the government to consider an event as a supply, it should have the certain characteristics. However, suppliers of exempted goods and services are also exempt from registration. Therefore, if you are a trader of goods and services mentioned below, you do not have to register under GST.