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Question

Consider the following items:

1. Cereal grains hulled
2. Chicken eggs cooked
3. Fish processed and canned
4. Newspapers containing advertising material

Which of the above items is/are exempted under GST (Goods and Services Tax)?
(a) 1 only
(b) 2 and 3 only
(c) 1, 2 and 4 only
(d) 1, 2, 3 and 4

Answer:

C

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Explanation:

Under GST (Goods and Services Tax) in India, cereal grains hulled, chicken eggs cooked, and newspapers containing advertising material are exempted from tax. These items are not subject to GST and do not attract any tax.

Fish processed and canned is not exempted under GST and is subject to tax.

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