50.
The answer is: B
Explanation
The correct option is B: Currency held for numismatic value.
According to the GST law, money is excluded from the definition of both goods and services. However, money does not include any instrument that is recognised by the RBI as a mode of payment or settlement of an obligation, such as letter of credit, pay order, or traveler cheque. Therefore, these instruments are not money under GST law and are subject to GST if they are supplied as a service.
Currency held for numismatic value, on the other hand, is not a mode of payment or settlement of an obligation, but rather a collectible item that has a value beyond its face value. Such currency is not excluded from the definition of goods under GST law and is subject to GST if it is supplied as a good. Hence, currency held for numismatic value is not money under GST law.