Transistional provision under gst

This query is : Open

CA ASHWIN CHOPRA (Querist)
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24 June 2017 As per provisio to 140(3) a trader can claim the credit at the rate of 40%/60% of the CGST paid on the stock lying on the appointed day subject to that it was not unconditionally exempt under Excise.
A trader who deals in various goods of which few were exempt under excise and few were taxable.
Now can the trader opt for the 40%/60% scheme in respect of goods which were not exempt under excise or does the rule means all the goods which the trader deals should satisfy the condition of not being unconditionally exempt.