Section 2(78) | CGST Act | What is NON TAXABLE SUPPLY Under GST? #Taxati...
Section 2(78) | CGST Act | What is NON TAXABLE SUPPLY Under GST? #TaxationGuruji
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017:An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:Section 2 (78) “non-taxable supply” means a supply of goods or services or both which isnot leviable to tax under this Act or under the Integrated Goods and Services Tax Act.