Sagar Patel (Tax and Business Consultant) 10 August 2020
At present, following items are kept outside the purview of GST in India:
1) Alcohol for human consumption
2) Petroleum products: Petroleum Products such as petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel etc.
There is other Supplies also as discribed under Schedule III of the GST Act as “Neither goods nor services” Which is not considered as supply as per GST Act.