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)?

Let's analyze which of the given items are exempted under GST (Goods and Services Tax), based on common GST provisions for basic goods (as of knowledge up to January 2025): 1. Cereal grains hulled: Most unprocessed or minimally processed food grains, including hulled cereal grains (e.g., unbranded rice, wheat, pulses), are generally exempted from GST. The intent is to keep essential food items affordable. However, if they are branded and packed, they may attract GST. 2. Chicken eggs cooked: Fresh and unprocessed eggs (whether raw or simply cooked for consumption, not as a processed product) are exempted from GST. This generally includes basic preparation like boiling eggs. 3. Fish processed and canned: Processed and branded food items like canned fish are generally **not** exempted from GST. They fall under various GST slabs, as they are considered value-added products. 4. Newspapers containing advertising material: Newspapers, including those containing advertising material, are generally exempted from GST. This exemption supports the dissemination of information and promotes literacy. Therefore, items 1, 2, and 4 are typically exempted under GST.