निम्नलिखित मदों पर विचार कीजिए :
- 1.छिलका उतरे हुए अनाज
- 2.मुर्गी के अण्डे पकाए हुए
- 3.संसाधित और डिब्बाबंद मछली
- 4.विज्ञापन सामग्री युक्त समाचार-पत्र
उपर्युक्त मदों में से कौन-सा/से जी.एस.टी. (वस्तु एवं सेवा कर) के अंतर्गत छूट प्राप्त है/हैं ?
Read this question in English
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 and 4 only · (d) 1, 2, 3 and 4
उत्तर और व्याख्या · explanation in English
Answer: (c) केवल 1, 2 और 4
Hulled cereal grains, cooked eggs and newspapers are on the GST exemption list, but processed and canned fish is taxed at 12%. So items 1, 2 and 4 are exempt and item 3 is not.
- ✓ 1. 'Cereal grains hulled' (heading 1104) is in the list of goods exempt from GST in Notification 2/2017-Central Tax (Rate).
- ✓ 2. The exemption list covers birds' eggs, in shell, fresh, preserved or cooked (heading 0407), which includes chicken eggs.
- ✗ 3. Prepared or preserved fish (heading 1604) is in Schedule II of the GST rate notification, at 12%. Only fresh, chilled or frozen fish gets the lower rate or exemption.
- ✓ 4. Newspapers, journals and periodicals, whether or not illustrated or containing advertising material (heading 4902), are exempt.
Remember · GST exempts unprocessed staples: hulled cereal grains, eggs, newspapers. Canned or preserved fish is taxed (12% at launch).
Sources
- Notification No. 2/2017-Central Tax (Rate), 28 June 2017 (CBIC, Ministry of Finance): preamble ↗ “the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods … 1104 Cereal grains hulled 77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] … 0407 Birds' eggs, in shell, fresh, preserved or cooked … 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material”
- Notification No. 1/2017-Integrated Tax (Rate), 28 June 2017 (CBIC, Ministry of Finance): Schedule II entry ↗ “1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs”
Question and answer: UPSC's official GS Paper I (2018, Series A) — paper ↗ · answer key ↗. Explanation: Minimalist IAS, checked 30 Sept 2026 (how we verify). ·