gs1medium
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 (Good and Services Tax)?
- A.1 only
- B.2 and 3 only
- C.1, 2 and 4 only
- D.1, 2, 3 and 4
▶ Answer & Explanation
Correct answer: C. 1, 2 and 4 only
Under GST, most staple food items, including cereal grains, are exempted from tax to keep essential goods affordable. Similarly, fresh or frozen fish and unprocessed chicken eggs are also typically exempt. However, newspapers, particularly those containing advertising material which constitutes a commercial aspect, are generally subject to GST, unlike basic newsprint.
Source: UPSC gs1 2018