UPSC CSE Prelims
Question 85
Consider the following items :
- Cereal grains hulled
- Chicken eggs cooked
- Fish processed and canned
- Newspapers containing advertising material
Which of the above items is/are exempted under GST (Goods and Services Tax) ?
View correct answer and explanation
Correct answer: C
Correct Option: C
Explanation: In the 2017–18 GST-rate context, specified hulled cereal grains, birds’ eggs in shell (including cooked) and newspapers were exempt, but processed/canned fish was taxable.
Statement/Pair-wise Analysis:
Statement/Item 1: Correct - Specified hulled/otherwise worked cereal grains qualified for nil GST under the relevant tariff entry.
Statement/Item 2: Correct - The exempt tariff heading included birds’ eggs in shell, fresh, preserved or cooked.
Statement/Item 3: Incorrect - Processed and canned fish was taxable rather than in the basic exempt fresh-fish category.
Statement/Item 4: Correct - Newspapers were GST-exempt as goods, even if they carried advertisements.
Option-wise Analysis:
A: Incorrect - omits correct statement/items 2, 4.
B: Incorrect - includes incorrect statement/item 3; omits correct statement/items 1, 4.
C: Correct - includes all and only the true statements/items.
D: Incorrect - includes incorrect statement/item 3.
Review Note: Tax classifications and rates may have changed since the 2018 question; treat this answer as exam-year specific.