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<h1>Definition of 'Taxable Territory' Under CGST Act 2017: Includes Jammu and Kashmir, Unlike Finance Act 1994.</h1> The term 'taxable territory' under the CGST Act 2017 refers to the area where the Act's provisions apply, including all of India, such as Jammu and Kashmir. Previously, under the Finance Act, 1994, it excluded Jammu and Kashmir. 'Non-taxable territory' is any area outside this definition. 'India' encompasses the Union's territory, its maritime zones, and related areas for mineral and natural resource activities. Section 66B allows taxing services only within the taxable territory, exempting services in non-taxable regions from service tax.