Which of the following is excluded from the purview of GST in India?
- AAgricultural products
- BHandicrafts
- CPetroleum products
- DGems and Jewellery
Solution & Step-by-step Explanation
Under the Goods and Services Tax framework in India, five key petroleum items—crude oil, high-speed diesel, motor spirit (petrol), natural gas, and aviation turbine fuel—have been temporarily kept out of the purview of GST, and states continue to levy VAT/sales tax on them.