Non Taxable Supply excludes supplies not leviable to tax, covering items like alcohol, petroleum products and electricity.

Non Taxable Supply is defined as a supply of goods or services or both that is not leviable to tax under the Act or under the IGST framework. The definition excludes supplies from the GST levy where the taxable regime does not apply, with illustrative exclusions including alcohol for human consumption, natural gas, petroleum and petroleum products, and electricity.

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