Question

Following are some goods and services given. Choose the $0\%$ GST rated items among them.

i) Milk

ii) Fruits

iii) Dry fruits

iv) Agriculture related services

v) Public library

vi) Motor cycles

vii) Amusement parks

viii) Courier services

ix) Health care services

x) Luxury cars

• A. i, ii, iii, vi, ix
• B. ii, iii, x
• C. i, ii, iv, v, ix
• D. i, ii, ix

Answer 1

The correct option is C i, ii, iv, v, ix

The rate of GST on essential Commodities like ​food grains, fruits, vegetables, ​milk, salt, etc. is $0\%$.

The rate of GST on essential servises like Charitable trust activities, transport of water, agriculture​ related services, Education and Health care services, etc. $0\%$.