Zero-rated products and GST/HST-exempt products and services have unique treatment. Fifty Cent Recording Studio has approached you for direction on how to handle accounting for GST on their music lessons. Which of the following statements are true regarding music lessons as a GST-exempt service:

a. Consumers are not charged any GST or HST on zerorated and GST/HST exempt services (or goods)

b. Suppliers of GST/HST-exempt services (or products), such as music lessons offered by Fifty Cent Recording Studio, do not provide input tax credits to recover the GST/HST paid on goods or services acquired and used within the business

c. Businesses with sales of less than $30,000 per year do not have to register for GST purposes

d. All of the above.