Taxable territory

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....ce? Taxable territory has been defined in section 65B(52). It means the territory to which the provisions of Chapter V of the Finance Act, 1994 apply i.e. whole of India excluding the state of Jammu and Kashmir*. NOTE - CGST Act 2017, extends to the whole of India i.e. including state of Jammu and Kashmir "Non-taxable territory" is defined in sub-section 35 ibid accordingly as the....