{"id":91622,"date":"2025-06-01T11:01:18","date_gmt":"2025-06-01T11:01:18","guid":{"rendered":"https:\/\/exam.pscnotes.com\/mcq\/?p=91622"},"modified":"2025-06-01T11:01:18","modified_gmt":"2025-06-01T11:01:18","slug":"consider-the-following-items-1-cereal-grains-hulled2-chicken-eggs","status":"publish","type":"post","link":"https:\/\/exam.pscnotes.com\/mcq\/consider-the-following-items-1-cereal-grains-hulled2-chicken-eggs\/","title":{"rendered":"Consider the following items :\n1. Cereal grains hulled\n2. Chicken eggs"},"content":{"rendered":"

Consider the following items :
\n1. Cereal grains hulled
\n2. Chicken eggs cooked
\n3. Fish processed and canned
\n4. Newspapers containing advertising material<\/p>\n

Which of the above items is\/are exempted under GST (Goods and Services Tax) ?<\/p>\n

[amp_mcq option1=”1 only” option2=”2 and 3 only” option3=”1, 2 and 4 only” option4=”1, 2, 3 and 4″ correct=”option3″]<\/p>\n

\n
\n
This question was previously asked in<\/div>\n
UPSC IAS – 2018<\/div>\n<\/div>\n
Download PDF<\/a>Attempt Online<\/a><\/div>\n<\/div>\n
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.<\/section>\n
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.<\/section>\n
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.<\/section>\n","protected":false},"excerpt":{"rendered":"

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″] … <\/p>\n

Detailed SolutionConsider the following items :
\n1. Cereal grains hulled
\n2. Chicken eggs<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1092],"tags":[1114,1120,1196],"class_list":["post-91622","post","type-post","status-publish","format-standard","hentry","category-upsc-ias","tag-1114","tag-economic-development","tag-fiscal-policy-revenue","no-featured-image-padding"],"yoast_head":"\nConsider the following items : 1. Cereal grains hulled 2. Chicken eggs<\/title>\n<meta name=\"description\" content=\"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.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/exam.pscnotes.com\/mcq\/consider-the-following-items-1-cereal-grains-hulled2-chicken-eggs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Consider the following items : 1. Cereal grains hulled 2. Chicken eggs\" \/>\n<meta property=\"og:description\" content=\"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.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/exam.pscnotes.com\/mcq\/consider-the-following-items-1-cereal-grains-hulled2-chicken-eggs\/\" \/>\n<meta property=\"og:site_name\" content=\"MCQ and Quiz for Exams\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-01T11:01:18+00:00\" \/>\n<meta name=\"author\" content=\"rawan239\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"rawan239\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Consider the following items : 1. Cereal grains hulled 2. Chicken eggs","description":"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.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/exam.pscnotes.com\/mcq\/consider-the-following-items-1-cereal-grains-hulled2-chicken-eggs\/","og_locale":"en_US","og_type":"article","og_title":"Consider the following items : 1. Cereal grains hulled 2. Chicken eggs","og_description":"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.","og_url":"https:\/\/exam.pscnotes.com\/mcq\/consider-the-following-items-1-cereal-grains-hulled2-chicken-eggs\/","og_site_name":"MCQ and Quiz for Exams","article_published_time":"2025-06-01T11:01:18+00:00","author":"rawan239","twitter_card":"summary_large_image","twitter_misc":{"Written by":"rawan239","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/exam.pscnotes.com\/mcq\/consider-the-following-items-1-cereal-grains-hulled2-chicken-eggs\/","url":"https:\/\/exam.pscnotes.com\/mcq\/consider-the-following-items-1-cereal-grains-hulled2-chicken-eggs\/","name":"Consider the following items : 1. Cereal grains hulled 2. 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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. 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