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 ✓ UPSC's answer
- (d) 1, 2, 3 and 4
Why the answer is (c)
• Under GST, unbranded hulled cereal grains (1), fresh or cooked eggs (2) and newspapers, including those with advertising (4), are exempt (nil rate).
• Processed and canned fish (3) is taxable under GST, so it is not exempt.
• Exemptions cover basic foods and print media to keep essentials affordable.
• Hence 1, 2 and 4 only, option (c).
Why the other options are wrong
- (a) 1 only
- Eggs and newspapers are also exempt.
- (b) 2 and 3 only
- Canned fish is taxed; hulled cereals and newspapers are exempt.
- (d) 1, 2, 3 and 4
- Processed and canned fish attracts GST.
Asked in the GS Paper I of the UPSC Civil Services Preliminary Examination 2018, held on 3 June 2018. Question and answer key: Union Public Service Commission. Explanation: UPSC Answer Check.