Section 2(4) of UTGST Act: Meaning of “Exempt Supply”
As per Section 2(4) of Union Territory Goods and Services Tax (UTGST) Act, 2017, unless the context otherwise requires, the term “exempt supply” has been defined, as under:
Section 2(4) of UTGST Act: Definition of “Exempt Supply” (CHAPTER I – PRELIMINARY)
“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.
The Union Territory Goods and Services Tax (UTGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the UTGST (Amendment) Act 2018 vide Notification No. 1/2019 Union Territory Tax dt. 29 Jan. 2019 , except for sections where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the UTGST Amendment Act, 2018 itself.