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..... authority as may be notified by the Commissioner; (4) exempt supply means supply of any goods or services or both which attracts nil rate of tax or which may be exempt from tax under section 8, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; (5) existing law means any law, notification, order, rule or regulation relating to levy and collection of d .....

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..... e purposes of this Act, each of the territories specified in sub-clauses (i) to (vi) shall be considered to be a separate Union territory; (9) Union territory tax means the tax levied under this Act; (10) words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the State Goods and Services Tax Act, and .....

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