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of <h1>Comprehensive Guide: Navigating Exempt and Non-Taxable Supply Categories Under GST Regulations</h1> A legal manual defining exempt and non-taxable supply under GST law. According to the Central Goods and Services Tax Act, non-taxable supply means goods or services not leviable to tax. Exempt supply includes goods or services with nil tax rate, wholly exempt under specific sections, and encompasses non-taxable supply. The text distinguishes between nil-rated goods and goods exempt from duty, emphasizing that nil duty is still considered a duty.
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