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Question

Q. Which of the following products are exempted from GST?

Select the correct answer using the codes given below:


A
1 only
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B
1 and 2 only
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C
2 and 3 only
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D
1, 2 and 3
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Solution

The correct option is B 1 and 2 only

Explanation:

Item not included under GST:

  • Statement 1 and 2 are correct: Items that are exempted from GST are alcohol for human consumption, live fish, fresh fish, bird's eggs in the shell, fresh milk, fresh ginger, garlic, grapes, melon, unroasted coffee beans, unprocessed green tea leaves, corn, rice, wheat, maize, soybean, and hulled cereal grains.
  • Statement 3 is incorrect: Items such as cereals, fresh fruits, and vegetables, milk, natural honey, salt are included under GST but attract 0% tax.

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