Should I take exemptions in ACCA Tax and Corporate Law or give the exams?

I am a B.Com (Hons) graduate from India and I want to pursue ACCA. I am getting 5 exemptions in the following subjects:

Financial Accounting

Management Accounting

Business Technology

Corporate Law

Tax

I consider myself an average student, as I scored only 5.48 CGPA in my graduation. I thought I would get exemptions only in the Applied Knowledge subjects (FA, MA, and BT), but now I am also getting exemptions in two Applied Skills papers: Corporate Law and Tax as well. This has made me confused. Based on my academic background, should I take the exemptions in Tax and Corporate Law, or should I study and give the exams for these two subjects??