Section 2(78) - Definition of "non-taxable supply" under CGST Act

2(78).1 Definition of Non-taxable supply

Section 2(78) “non-taxable supply” means

a supply of goods or services or both

which is not leviable to tax under this Act or under the IGST Act

Ex

Supply not leviable to tax are alcoholic liquor for human consumption, specified petroleum products namely Petroleum Crude, High Speed Diesel, Motor spirit (commonly known Petrol), Natural Gas and Aviation Turbine Fuel

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