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SSC CPO 2022 PYQ — Question 100

SSC CPO - 11 Nov 2022 - Shift 3 • General Awareness • Q100

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Which of the following commodities are exempted from GST?

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Correct answer: C

Explanation

The correct answer is option 3 i.e. Alcohol for human consumption.

Here's the GST status of the mentioned commodities:

  1. Hand sanitizers: Not exempted from GST. They are taxable under GST, generally at 18%.

  2. Pens: Not exempted. Pens and similar stationery items typically attract GST, often at a rate of 12% or 18%, depending on the product.

  3. Alcohol for human consumption: Exempted from GST. Alcohol for human consumption is outside the purview of GST and is taxed under state excise laws.

  4. Ventilators: Exempted from GST. As essential medical equipment, ventilators are generally either exempted or taxed at a very low rate.