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 (Good and Services Tax)?

[UPSC Civil Services Exam – 2018 Prelims]

(a) 1 only

(b) 2 and 3 only

(c) 1, 2 and 4 only

(d) 1, 2, 3 and 4


Answer: (c)        

Explanation:

  • Initially, the GST council implemented a 5% GST rate on hulled grains. However, on 11th June 2017, during the introduction of GST in July 2017, the council revised the rate to 0% (nil rate) for hulled grains falling under GST HSN code chapter 1104.
  • Cooked eggs are exempted from paying GST, meaning there is no GST rate applicable to them.
  • Fish, crustaceans, molluscs, and other aquatic invertebrates in processed, cured, or frozen state are subject to a 5% GST rate.
  • Newspapers containing advertising material are taxed at a 0% GST rate. However, it’s important to note that the advertisements themselves attract a 5% GST, while the newspapers publishing them are exempted from GST.
  • Newspapers, whether with or without advertisements, are exempted from GST.

Consider the following statements:                                                                   The Parliament of India can place a particular law in the Ninth Schedule of the Constitution of India. The validity of a law placed in the Ninth Schedule cannot be examined by any court and no judgement can be made on it. Which of the statements given above is/are correct?

Consider the following statements:                                               

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Consider the following statements:                                                         The Parliament of India can place a particular law in the Ninth Schedule of the Constitution of India. The validity of a law placed in the Ninth Schedule cannot be examined by any court and no judgement can be made on it. Which of the statements given above is/are correct?

Consider the following statements:                                               

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