UPSC Prelims 2018— Question 97

**Concept and analysis:** GST exemptions cover specified basic food items and certain publications subject to classification. Hulled cereal grains and cooked eggs in the relevant unbranded/basic categories were exempt, while newspapers are generally exempt from GST even when containing advertising material. Processed and canned fish, however, was not covered by the exemption in the formulation used by the question. Thus items 1, 2 and 4 are exempt. The question is testing precise UPSC-level identification rather than a broad association. The key is to distinguish the exact institutional, constitutional, historical, geographical, economic or scientific feature being asked. **Option-wise evaluation** **Option A:** Incorrect. It selects 1 only, but that combination does not match the verified statement-level assessment; it either includes a false statement or omits a true one. **Option B:** Incorrect. It selects 2 and 3 only, but that combination does not match the verified statement-level assessment; it either includes a false statement or omits a true one. **Option C:** Correct. It selects statements 1, 2, 4; these are the statements supported by the relevant constitutional, economic, historical, scientific or geographical facts. **Option D:** Incorrect. It selects 1, 2, 3 and 4, but that combination does not match the verified statement-level assessment; it either includes a false statement or omits a true one. **UPSC takeaway:** The safest way to solve this type of question is to anchor the answer in the defining feature of the concept and then test every option against that feature. Closely related institutions or terms are often used as distractors. In statement-based questions, do not judge the option as a whole before checking each statement independently. In factual questions, compare the wording of each option with the exact definition, location, institutional role, chronology or scientific property. The correct answer follows from that verification rather than from familiarity with a keyword.