pyq/2018/prelims/97

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, 3 and 4

(D) 1, 2 and 4 only