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Eduncle posted an MCQ
October 13, 2019 • 19:57 pm 0 points
  • UGC NET
  • Commerce

Which of the following commodities is kept outside the purview of GST?

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    Eduncle Best Answer

    List of items kept outside the purview of GST 
    1. Alcohol for Human Consumption : Alcohol for human consumption has been kept outside the purview of GST in India at present. However, the taxes imposed to alcohol for human consumption will continue as per the structure before GST implementation.
    2. Petroleum Products : Petroleum Products such as petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel etc. are also kept outside the purview of GST in India. However, the taxes for these products will be charged as per the structure before introduction of GST.
    3. Electricity : The electricity has been kept outside the purview of GST at present. However, the taxes applicable at present for electricity will continue as before.

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