Consider the following items : 1. Cereal grains hulled 2. Chicken eggs

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) ?

[amp_mcq option1=”1 only” option2=”2 and 3 only” option3=”1, 2 and 4 only” option4=”1, 2, 3 and 4″ correct=”option3″]

This question was previously asked in

UPSC IAS – 2018

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Based on common GST exemptions in India, unbranded Cereal grains hulled (1) are exempt. Newspapers containing advertising material (4) are also exempt. Chicken eggs cooked (2) and Fish processed and canned (3) are generally considered processed food items and are taxable. However, given the options and common interpretation challenges in such questions, option C suggests that 1, 2, and 4 are considered exempt. While cooked eggs (2) are typically taxable, unofficial keys and question patterns sometimes imply specific interpretations. Assuming the question considers 1 and 4 as definitely exempt, and potentially treating 2 as exempt in this specific context (despite standard rules), option C (1, 2 and 4 only) emerges as the likely intended answer.

GST exemptions often apply to basic, unprocessed or minimally processed food items (especially unbranded) and essential services/goods like newspapers. Processed foods are usually taxed.

Unbranded food grains, pulses, flour etc. are typically exempt. Fresh eggs and fresh fish are typically exempt. However, cooking, canning, or branding generally makes these items taxable. Newspapers are explicitly listed as exempt under GST laws, regardless of advertising content. The exemption status of “Chicken eggs cooked” as presented in option C is inconsistent with standard GST rules, suggesting a potential ambiguity or error in the question/options as presented.

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