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) ?

States that "certain products are outside GST" and gives examples (VAT on fuel, mandi tax, electricity, petroleum) — showing some items remain outside or treated specially under GST.

A student could use this pattern to infer that staples might similarly be on a special/exempt list and then check the official GST exemption schedules for cereals/husked grains.

Defines taxable event under GST as 'supply' of goods/services and emphasizes GST is a consumption-based tax applicable to goods.

One could apply this rule to hulled cereal grains (a 'good') to reason they would be taxable unless specifically listed as exempt — so check exemption notifications for cereals.

Explains GST replaced many indirect taxes and is the single comprehensive indirect tax on supply of goods/services.

Using this, a student would expect treatment of cereal grains to be governed by the GST schedules/notifications that replaced earlier tax treatment (e.g., whether mandi/VAT exemptions transferred into GST).

Notes GST is imposed nationwide with CGST/SGST/IGST and that rates/exemptions are determined under the GST framework.

This implies any exemption for hulled grains would appear in central/state GST acts or GST Council notifications — so check those sources for cereals/hulled grain entries.

Gives an example (electricity) of items kept out of GST and discusses how embedding of such taxes affects competitiveness — highlighting that policy choices left some essential inputs or items outside GST.

A student could reason that policymakers may have treated basic food items (like cereals) specially and should verify whether hulled grains are listed among exempt goods.