GST (Goods and Services Tax)

37. 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
(d) 1, 2, 3 and 4

Ans: (c) 1, 2 and 4 only 

Only  cereal  grains  hulled  is  taxed  at  0%.  Fish  processed  and  canned  and  newspaper  containing advertising material are taxed at 5%.