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The Central Goods and Services Tax Act, 2017
CHAPTER I- PRELIMINARY

2(47). "exempt supply"

In this Act, unless the context otherwise requires,-

(47). "exempt supply" means supply of any goods or services or both which attract nil rate of tax or which may be exempt from tax under section 11 or under section 6 of the Integrated Goods and Services Tax Act, and includes non taxable supply;