Credit attributable to exempt supplies is not available to a registered person. What are the supplies that are included in exempt supplies?

‘Exempt Supplies’ for this purposes means all supplies other than taxable and zero rated supplies and specifically include the following:
 Supplies liable to tax under reverse charge mechanism;
 Transactions in securities;
 Sale of land;
 Sale of building

(ICAI FAQ PUBLICATION 06-09-2017 -: Apportionment of credit and blocked credits: FAQ NO.12)