Section 2(78) of CGST Act: Meaning of “Non-taxable Supply”

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

As per Section 2(78) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “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.

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

Section 2 of CGST Act, 2017: Definitions

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