Consider the following items:1.Cereals grains hulled2.Chicken eggs cooked3.Fish processed and canned4.Newspapers containing advertising materialWhich of the above items is/are exempted under GST (Goods and Services Tax)?

1. A

   1 only

   (a) 1 only. Hulled cereal grains (unbranded/specified) were in the GST-exempt set, but cooked chicken eggs and newspapers with advertising were also exempt as framed in 2017–18, while canned processed fish was taxable. Stopping at cereals under-counts. This option is not the key.

2. B

   2 and 3 only

   (b) 2 and 3 only. Cooked eggs could be exempt, but processed canned fish attracted GST, and cereals plus newspapers are missing. This option is not the key.

3. C

   1, 2 and 4 only

   (c) 1, 2 and 4 only. Under the early GST rate schedule, hulled cereal grains, cooked chicken eggs, and newspapers (even with ads) were exempt, whereas processed and canned fish was not. That is items 1, 2 and 4. This option is the official key.

4. D

   1, 2, 3 and 4

   (d) 1, 2, 3 and 4. Canned fish’s taxability knocks out the full set. This option is not the key.

Summary. Official key is (c) 1, 2 and 4 only. GST at introduction zero-rated or exempted specified unprocessed/hulled cereals, eggs (including cooked eggs as listed), and newspapers containing advertising. Processed canned fish was a taxable manufactured food. Item 3 therefore drops. The surviving exempt set is 1, 2 and 4, which is option (c).