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 ad burden
of tax is to be born 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 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.
As for petroleum products, although the GST constitutional amendment provides
for levying GST on these products, it allows the timeframe for their inclusion to be
decided by the GST Council. Therefore, in the initial years of GST, petroleum products
will remain out of the scope of GST.
The existing taxation system under VAT and the Central Excise Act will continue
for the commodities listed above.