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Section 1 - Short title, extent an...
Section 2(6) - Definition of "aggr...
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Section 2(105) - Definition of "su...
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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(47) - Definition of "exempt supply" under CGST Act
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2(47).1 Definition of Exempt Supply
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Section 2(47) “exempt supply” means supply of any goods or services or both which attracts nil rate of tax or may be wholly exempt from tax u/s 11, or u/s 6 of IGST Act, and is non-taxable |
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Refer section 2(78) for meaning of non-taxable supplies |
Question-1 [ICSI-E-D18-O-74-1]
Exempt supply means supply of any goods or services or both which may be wholly exempt from tax u/s 11 or u/s 6 of the IGST Act and includes ............
(i) Non-taxable supply
(ii) Zero rated supply
(iii) Supply having Nil rate of tax
(iv) Composite supply
(A) (i), (ii) and (iii); (B) (i) and (iv); (C) (i) and (iii); (D) All the four above
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