Section 2(47) of CGST Act: Meaning of “Exempt Supply”

Definition of the term “Exempt Supply” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(47) of the Central Goods and Services Tax (CGST) 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 wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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