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)?

1. Item 1: Basic food items like cereal grains, even when hulled (basic processing), are generally exempted under GST, provided they are not branded or further processed beyond basic cleaning/hulling. 2. Item 2: Fresh chicken eggs are exempted under GST. While the term "cooked" could imply processing that attracts tax (like in a restaurant), basic forms like boiled eggs sold unbranded might retain exemption. Given the options and official answer, it's implied that this form is considered exempt. 3. Item 3: Fish that is processed and canned is typically *not* exempted. Such processing adds value and moves the item into a category that attracts GST. 4. Item 4: Newspapers, including those containing advertising material, are specifically exempted from GST to ensure affordability and free flow of information.