Legal glossary
“exempt supply”
Defined in 1 Acts. A definition holds for the Act that gives it; the same word can mean something else in another Act.
The Union Territory Goods and Services Tax Act, 2017 · s. 2
(4) "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be exempt from tax under section 8, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply;
Read section 2