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) ?

Correct Option: (c) 1, 2 and 4 only

Under Goods and Services Tax (GST), unprocessed food items like cereal grains hulled, and educational/informational items like newspapers containing advertising material are generally exempt or taxed at nil rate. However, processed, branded, or cooked items like cooked chicken eggs and processed and canned fish attract GST, making 1, 2, and 4 correct.