Section - 2(78), Non-taxable supply defined under (CGST ACT, 2017)

Section - 2(78), Non-taxable supply defined under (CGST ACT, 2017)

Goods & Services Tax

Definitions

“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;