List of items kept outside the purview of GST

The new Goods and Services Tax (GST) replaced most of the previous taxes in India. Now GST will be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as setoff. Only value addition will be taxed and burden of tax is to be borne by the final consumer.

However, at present, following items are kept outside the purview of GST in India: 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.