Whether rice is exempted or nil rated goods. What is the difference between two

Reply—GST rate on branded rice is 5% whereas rice other than branded is exempt under GST. 

Exempted supply is defined in Section 2(47) of the CGST Act, to mean supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the IGST Act, and includes non-taxable supply.

Nil rated supply is not defined in the GST law. Nil rated supplies are those which feature in the GST Tariff Notifications but carry a “nil” rate of tax against the goods or services.