Non-taxable supply means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act
Exempt supply means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply.
It is very clear that there is difference between the above two definitions. Definition of exempt supply is wider than non-taxable supply. Non-taxable supply means those supplies which are outside the purview of GST. Whereas exempt supply means nil rated as well supplies which are made exempt by the Government on the recommendation of the GST council through notification and also includes non taxable supply.