Sale of stock as such

CA Kuldeep Nain (Corporate Sector) (24 Points)

29 December 2017  
Sir
As you know Electricity is exempt from GST and No input credit allows. Anything which is purchased and not used for which it was purchased and resale as such.
Whether this Resale will be Supply as per GST???
If yes, then it will be double taxation for that particular thing.
Please guide....