Section 2(108) | CGST Act | What is 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 (108) “taxable supply” means a supply of goods or services or both which is
leviable to tax under this Act.
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