Why is Rupee note exempted, it is already excluded from definition of goods and services?

Rupee note is money which is neither good nor service but when the Government Press supplies currency notes to (say) RBI, there is a supply and tax needs to be discharged. Printing of currency is a taxable supply of the paper and ink but not of the currency.

(ICAI FAQ PUBLICATION 06-09-2017 : Exemptions on Supply of Goods – FAQ NO. 28)