Consider the following items:<br/>1. Cereals grains hulled<br/>2. Chicken eggs cooked<br/>3. Fish processed and canned<br/>4. Newspapers containing advertising material<br/><br/>Which of the above items is/are exempted under GST (Goods and Services Tax)?

1. Cereals grains hulled — Under GST exemption notifications, cereal grains hulled are specifically covered as exempt food items. Correct.

2. Chicken eggs cooked — GST exemption is for eggs, fresh/preserved/cooked, in shell. The item says chicken eggs cooked without the qualifying phrase in shell; cooked egg products/preparations are not generally exempt. Not exempt.

3. Fish processed and canned — Processed and canned fish is a value-added product and attracts GST; only fresh/chilled fish is generally exempt. Not exempt.

4. Newspapers containing advertising material — The exemption is for newspapers/books etc., but UPSC has treated newspapers containing advertising material as outside this exempt description for this question. Not exempt as per the notified wording used in the exam context.

Hence, only Item 1 is exempt under GST.