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) ?
Show answer
Answer: C. Under GST, hulled cereal grains, eggs in shell (fresh, preserved or cooked) and newspapers are exempt. Processed and canned fish is taxed. So 1, 2 and 4.
Watch for: 'Cooked' eggs sound like processed food, but eggs in shell remain exempt.
Why the other options are wrong
- A. Wrong because cooked eggs and newspapers are also exempt.
- B. Wrong because canned fish is taxed and cereal grains and newspapers are exempt.
- D. Wrong because processed and canned fish is not exempt.
Source to check: CBIC Notification No. 2/2017-Central Tax (Rate), 28 June 2017, exempt goods list (cbic.gov.in)
Answer from the official UPSC key. Written and fact-checked by AI against the official key. Spotted a mistake? Report it.