Taxable Supply: “Taxable supply” means a supply of goods or services or both which is leviable to tax under this Act – Section 2(108) of the CGST Act, 2017.

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) of the CGST Act, 2017.