What items are exempted from GST or kept outside the purview of GST?
According to Article 366 of our Constitution, alcohol for human consumption is kept outside the purview of the GST law. Also, five petroleum products (namely, petroleum crude; motor spirit (petrol); high speed diesel; natural gas; and aviation turbine fuel) have been temporarily kept outside the purview of the GST law. GST shall be levied on these petroleum products later, at the discretion of the GST council. Currently, these goods are taxed under the pre-existing VAT and Central Excise laws.
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