Section 14(2) of the IBC states that during a moratorium, supply of essential goods or services to a corporate debtor shall not be terminated or suspended. Which of the following is not an essential good or service?
Regulation 32 of the CIRP Regulations, 2016 states that all the above are included in essential goods or services, ‘to the extent they are not a direct input to the output produced or supplied by the corporate debtor.’