For the purposes of the Goods and Services Tax (GST), when a registered business makes a GST-free supply it means that: A. It is liable for GST on the supply, but is not entitled to an input tax credit on GST paid on its business inputs affecting that supply B. It is liable for GST on the supply, and is entitled to an input tax credit on GST paid on its business inputs affecting that supply C. It is not liable for GST on the supply, and is entitled to an input tax credit on GST paid on its business inputs affecting that supply D. It is not liable for GST on the supply, and is not entitled to an input tax credit on GST paid on its business inputs affecting that supply

taxation law