Both the provision of exempt supplies and the provision of zero$-$rated supplies are excluded from the definition of commercial activity.

options:

a$)$ False because exempt supplies are included in the definition of a commercial activity.

b$)$ False because zero$-$rated supplies are included in the definition of a commercial activity.

c$)$ True because supplies of any kind are always excluded from the definition of a commercial activity.

d$)$ False because both are included in the definition of a commercial activity.