Tax Exempted Items @ Nil Tax Rated Items

Actually both are the same plz read below the
defination
U/S 2 (47) cgst "Exempted supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from the tax under section 11, or under section 6 of the igst act, & includes Non-taxable supply.

Exempt U/S 11cgst &, U/S 6 igst says: government has power to notify in public interest any goods and services to exempt or nil rate by issuing of notification.

Following are notification issued in this regard:--
(i) Notification 2 central rate- list of Exempted goods. Eg- curd, lassi, butter milk, vegetables, fruits,salt, raw silk, cheques loose, books, national flag, puja samagri

(ii) Notification 8- RCM upto 5000, deferred & no.38 dtd. 13/10/17, RCM was deferred, so all such supplies from unregistered to be treated as exempted supplies

Notification 12- list of Exempted services: renting of residential house for use as residence, transmission or distribution of electricity (S. No. 25). Interest (other than on credit card services) services(charitable) by an entity registered U/S 12 AA of income tax act. Education, transporter (not gta)

(iv) Notification 10- 2nd hand goods dealer, as when he purchase & sells, gst is applicable only in margin (profit), if loss then no gst.