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 exempt under GST (Goods and Services Tax)?

Here's a breakdown of the GST exemption status for each item:

• Cereal grains (hulled): Hulled cereal grains fall under GST HSN code 1104 and are exempt from GST. The GST Council initially imposed a 5% GST, but it was later reduced to 0% on June 11, 2017.

• Chicken eggs (cooked): Cooked chicken eggs are also exempt from GST (0% GST rate).

• Fish (processed and canned): Processed and canned fish are subject to a 5% GST rate.

• Newspapers (containing advertising material): Newspapers themselves, whether or not they contain advertising, are exempt from GST. However, advertisements attract 5% GST, but the newspapers publishing them are exempt from GST.

Therefore, items 1, 2, and 4 are exempt under GST.

Hence, option c is the correct answer.

Sources:

• Rate of GST on Hulled cereal grains
• GST rate for chicken egg
• GST rate for fish, fish products and seafood
• Printed books, brochures, newspapers GST rate & HSN code