.............. commodities are exempted from GST.
Show answer & explanation
Correct answer: C
Explanation
The correct answer is Option 3 i.e. Alcohol for human consumption.
Alcohol for human consumption commodities are exempted from GST. In India, while various goods and services are subject to GST, alcohol for human consumption is not covered under the GST framework. Instead, it is subject to state-level taxes and regulations. On the other hand, items like hand sanitisers, pens, and ventilators are typically included under GST, though they may be taxed at different rates or subject to specific exemptions depending on the latest tax policies.