Explanation:

- Supply of Goods: Under GST, the taxable event is indeed the supply of goods. This includes the sale, transfer, or exchange of goods.

- Supply of Services: Similarly, the supply of services is a taxable event under GST. This includes activities like providing professional services.

- Manufacturer of Goods: Manufacturing goods is not a taxable event under GST. GST is concerned with the supply, not the creation, of goods.

- Both A & B: This option is correct as both the supply of goods and the supply of services trigger the GST liability.

- Both A & C: This option is incorrect because the manufacturing of goods alone is not a taxable event under GST.