Alcohol and certain petroleum products, such as petroleum crude, high speed diesel, motor spirit, aviation turbine fuel, and natural gas, are out of scope from GST. GST on Petroleum Product shall become applicable from the date as it may decide. Alcohol for human consumption is still subject to state excise duty and VAT.
Tobacco and tobacco-related products are subject to both excise duty and GST.
Stamp duty, toll tax, road tax, electricity duty, and other taxes are not included in GST.