GST Exemptions on Goods and Services

Under GST (Goods and Services Tax), certain items are exempted. Item 1 (Cereal grains hulled) is exempted as basic food grains are given exemption. Item 2 (Chicken eggs cooked) - eggs (whether raw or processed) have exemption in some contexts, though the term 'cooked' needs clarification. Item 4 (Newspapers containing advertising material) are exempted under GST provisions. Item 3 (Fish processed and canned) is subject to GST at standard rates as processed and canned fish are not exempt. The GST rate is 5% on most food items, with exemptions on raw food items like grains, unprocessed food, eggs in certain forms, and newspapers. Therefore, items 1, 2, and 4 are exempted or have special treatment. > Exemptions: basic grains, eggs, newspapers without processing tax implications. Answer: (c).