# Supply Leviable to GST
For a supply to attract GST, two additional conditions must be satisfied beyond the basic definition of supply:
1. The supply must be made by a taxable person.
2. The supply must be a taxable supply.
## Taxable Person
A taxable person is a person who is:
- Registered under GST, OR
- Liable to be registered under Section 22 (threshold-based) or Section 24 (compulsory).
## Taxable Supply [Section 2(108)]
Any supply of goods/services/both that is leviable to tax under the GST law.
## Exempt Supply [Section 2(47)]
Means supply of any goods/services/both which:
- Attracts nil rate of tax, OR
- Is wholly exempt from tax under Section 11 of CGST Act or Section 6 of IGST Act, AND
- Includes non-taxable supply.
## Quick Comparison
| Term | Meaning |
|---|---|
| Taxable Supply | Leviable to tax under GST (Sec 2(108)) |
| Exempt Supply | Nil-rated + wholly exempt + non-taxable supply (Sec 2(47)) |
| Non-taxable Supply | Supply of goods/services not leviable to GST (e.g., petrol, diesel, alcoholic liquor) |
| Nil-Rated Supply | Supply taxable at 0% rate |
| Zero-Rated Supply | Exports / supplies to SEZ – with ITC benefit |