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    Question

    Which of the following is taxed at zero rate

    GST?
    A Biscuits Correct Answer Incorrect Answer
    B Packed fruit juice Correct Answer Incorrect Answer
    C Fresh fruits Correct Answer Incorrect Answer
    D Soft drinks Correct Answer Incorrect Answer
    E Dry fruits Correct Answer Incorrect Answer

    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, ā€œzero-ratedā€ applies to exports (eligible for input tax credit refund). But in exam context, ā€œ0% GSTā€ on fresh fruits means no tax liability, aligning with government policy to keep staples affordable.

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