Option 1 -> CGST is levied only on intra-state supplies (within the same state), not applicable here.
Option 2 -> SGST is also levied only on intra-state supplies, not applicable here.
Option 3 -> IGST applies as this is an inter-state supply from Haryana to Delhi.
Option 4 -> Laptops are covered under GST at 18% rate, not exempt.
Hence, IGST only -> Since the seller (AX Computers Pvt Ltd) is located in Gurugram, Haryana and the buyer (Aman) is a resident of Delhi, this constitutes an inter-state supply. For inter-state transactions in GST, IGST (Integrated Goods and Services Tax) is levied instead of CGST and SGST. Delhi and Haryana are different states/territories for GST purposes, making this clearly an inter-state transaction subject to IGST. -> correct