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PRELIMINARY
Section 1 - Short title, extent an...
Section 2(6) - Definition of "aggr...
Section 2(5) - Definition of "agen...
Section 2(105) - Definition of "su...
Section 2(7) - Definition of "agri...
Section 2(107) - Definition of "ta...
Section 2(77) - Definition of "non...
Section 2(44) - Definition of "ele...
Section 2(45) - Definition of "ele...
Section 2(20) - Definition of "cas...
Section 2(61) - Definition of "inp...
Section 2(50) - Definition of "fix...
Section 2(85) - Definition of "Pla...
Section 2(94) - Definition of "Reg...
Section 2(82) - Definition of "out...
Section 2(62) - Definition of "inp...
Section 2(17) - Definition of "bus...
Section 2(47) - Definition of "exe...
Section 2(119) - Definition of "Wo...
Section 2(68) - Definition of "Job...
Section 2(88) - Definition of "Pri...
Section 2(83) - Definition of "Out...
Section 2(106) - Definition of "Ta...
Section 2(52) - Definition of "goo...
Section 2(75) - Definition of "mon...
Section 2(102) - Definition of "se...
Section 2(31) - Definition of "con...
Section 2(90) - Definition of "pri...
Section 2(30) - Definition of "com...
Section 2(74) - Definition of "mix...
Section 2(98) - Definition of "Rev...
Section 2(112) - Definition of "tu...
Section 2(78) - Definition of "non...
Section 2(33) - Definition of "con...Section 2(78) - Definition of "non-taxable supply" under CGST Act
https://gstgyaan.com/section-2%2878%29-definition-of-non-taxable-supply-under-cgst-act
2(78).1 Definition of Non-taxable supply
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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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