Goods which is not included in GST

 Goods and services tax means a tax on supply of goods or services, or both, except taxes on supply of alcoholic liquor for human consumption (Article 366 (12A) of Constitution of India). But some goods still now under Excise Act,VAT & CST. To memories I call it "PATH-MN"

a) The power to levy Central Excise duty on goods manufactured or produced in India is available in respect of the following products:

a. Petroleum crude;

b. Aviation turbine fuel

c.; Tobacco and tobacco products.

d.  High speed diesel;

e.  Motor spirit (commonly known as petrol); and

f.  Natural gas

However, once GST is imposed there will be no duty on

 manufacture of these goods.

b) The power to impose tax on sale of the following products is still provided to the State Governments:

a. Petroleum crude;

b. Aviation turbine fuel

c.; Tobacco and tobacco products.

d.  High speed diesel;

e.  Motor spirit (commonly known as petrol); and

f.  Natural gas

However, once Council is recommend the date from which GST is imposed on these products (except alcoholic liquor for human consumption), and no sales tax will be imposed on these products.

As per definition given in article 366(12A), GST covers all the goods except alcoholic liquor for human consumption. It means no GST can be levied on Alcoholic liquor for human consumption. Present system of State Excise duty and sales tax on Alcoholic liquor for human consumption will continue.

About Commerce Now

Hi, Myself CMA Mousam Roy having more than 5 years experience in commerce field,teaching field as well as professional field with working with PSU and big Firm.