What Is NON TAXABLE SUPPLY Under GST | Section 2(78) | CGST ACT: Definit...

Namaskar Dosto, Aaj ke is video me hum log CGST ACT, 2017 ke Clause 78 of Section 2 me diye gaye “non-taxable supply” ki definition ko bare act ki language me discuss karne ja rahe hain.
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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Definitions:
Section 2(78) “non-taxable supply” means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act.

Section 2(6) “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.

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