Certain petroleum products (like petrol, diesel, natural gas, ATF, crude oil) and alcohol for human consumption were excluded from GST at its inception and remain outside the GST framework, attracting old taxes like excise duty and VAT.
Which one of the following items is not covered under GST ?
Asked in UPSC CDS 1 2022 · Topic: Fiscal Policy & Revenue (Taxation System in India: Direct, Indirect taxes, and Tax Reforms (including GST))
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