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The text below is these clauses of the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Clauses 2(47), 2(67), 2(78), 2(83) and 2(108), verbatim (show)
(47) "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes nontaxable supply;
(67) "inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means with or without consideration;
(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 Integrated Goods and Services Tax Act;
(83) "outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business;
(108) "taxable supply" means a supply of goods or services or both which is leviable to tax under this Act;
* Enforced w.e.f. 22nd July 2017.
2(47)exempt supply
"exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes nontaxable supply;Section 2(47)
The term covers nil-rated supplies and supplies wholly exempt under section 11 or IGST section 6. It also includes non-taxable supply.
2(67)inward supply
"inward supply" in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means with or without consideration;Section 2(67)
Receipt by purchase, acquisition or any other means falls within the definition. Consideration may be present or absent.
2(78)non-taxable supply
"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;Section 2(78)
The term covers goods or services supplies not leviable to tax under this Act or the Integrated Goods and Services Tax Act.
2(83)outward supply
"outward supply" in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business;Section 2(83)
The taxable person must make or agree to make the supply in the course or furtherance of business. The definition covers the listed modes, including sale, barter, licence and lease, as well as any other mode.
2(108)taxable supply
"taxable supply" means a supply of goods or services or both which is leviable to tax under this Act;Section 2(108)
The supply of goods, services or both must be leviable to tax under this Act.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Taxable, exempt, non-taxable, outward and inward supply clauses (47), (67), (78), (83) and (108)
Questions to answer on the file5 questions
See also
- Section 11 of the CGST Act, 2017: power to grant exemption from tax
References
- Central Board of Indirect Taxes and Customs. "Section 2. Taxable, exempt, non-taxable, outward and inward supply". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 2 on the CBIC tax information portal