Section 2 of the CGST Act, 2017 contains the definitions of various terms used at several places in the Act, What is the correct definitions of "Exempt supply" and "Non-Taxable supply".

(A) "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 secton 6 of the IGST Act, and includes non-taxable supply. Where "Non-Taxable supply" means a supply of goods or services or both which is not leviable to tax under this Act or under the IGST Act.

(B) "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 secton 6 of the IGST Act, and excludes non-taxable supply. Where "Non-Taxable supply" means a supply of goods or services or both which is not leviable to tax under this Act or under the IGST Act.

(C) "Non-Taxable 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 secton 6 of the IGST Act, and includes exempt supply. Where "Exempt supply" means a supply of goods or services or both which is not leviable to tax under this Act or under the IGST Act.

(D) "Non-Taxable supply" means supply of any goods or services or both which attracts nil rate tax or which may be wholly exempt from tax under section 11, or under section 6 of the IGST Act, and excludes exempt supply. Where "exempt supply" means a supply of goods or services or both which is not leviable to tax under this Act or under the IGST Act.