Exempt supply means supply of any goods or services or both which may be wholly exempt from tax under section 11 or under section 6 of the IGST Act and includes (i) non-taxable supply (ii) zero rated supply (iii) supply having nil rate of tax (iv) composite supply A. (i), (ii) and (iii) B. (i) and (iv) C. (i) and (iii) D. All the four above
Exempt supply means supply of any goods or services or both which may be wholly exempt from tax under section 11 or under section 6 of the IGST Act and includes (i) non-taxable supply (ii) zero rated supply (iii) supply having nil rate of tax (iv) composite supply A. (i), (ii) and (iii) B. (i) and (iv) C. (i) and (iii) D. All the four above
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C.(i) and (iii)