Definition Of Taxable Supply, Sec.2(108), Non-Taxable Supply, Sec.2(78), Exempt Supply, Sec.2(47)

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~Definition Of Taxable Supply As Per Section 2 Clause 108 Of CGST Act, 2017: “taxable supply” means a supply of goods or services or both which is leviable to tax under this Act;
~Definition Of Non-Taxable Supply As Per Section 2 Clause 78 Of CGST Act, 2017: “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;
~Definition Of Exempt Supply As Per Section 2 Clause 47 Of CGST Act, 2017: “exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply.

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