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<h1>Understanding Taxable Supply Under Section 2(108) of the CGST Act: Key for GST on Goods and Services</h1> Taxable supply, as defined in Section 2(108) of the CGST Act, refers to the supply of goods, services, or both that are subject to taxation under the Act. This definition is crucial for understanding the scope and applicability of GST on various transactions. The term is a fundamental component in manuals, ready reckoners, and reference guides concerning GST law and practice.