Section 2(4) of UTGST Act: Meaning of “Exempt Supply”

Definition of the term “Exempt Supply” under the Union Territory Goods and Services Tax (UTGST) Act, 2017

As per Section 2(4) of Union Territory Goods and Services Tax (UTGST) Act, 2017, unless the context otherwise requires, the term “exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which may be exempt from tax under section 8, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply.

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