Taxable for all specified persons(registered) at rate 12% with Itc and 5% without Itc other than specified exempted.
So the other than specified recipient is unregistered individual end consumer.
In the above questions, it is the individual is
ã??unregistered person , and
ã?? not a business entity
Then doesn't it mean he is a unregistered individual end consumer.
Yes he will be unregistered individual exempt.
So in the above question the answer is exempt right ?