Question
Which of the following is taxed at zero rate
GST?Solution
Under GST, essential food items like fresh fruits and vegetables are nil/zero-rated. Packaged or processed fruit products (juices, pulps, canned) attract GST. Ā Note: In strict legal language, āzero-ratedā applies to exports (eligible for input tax credit refund). But in exam context, ā0% GSTā on fresh fruits means no tax liability, aligning with government policy to keep staples affordable.
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