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