Which one of the following items is not covered under GST ?

Cosmetics

Medical grade oxygen

Jewellery

Petrol

Answer is Right!

Answer is Wrong!

This question was previously asked in

UPSC CDS-1 – 2022

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Option D is correct because Petrol (motor spirit) is one of the few items that are currently kept outside the purview of the Goods and Services Tax (GST) in India.

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.

Cosmetics, medical grade oxygen, and jewellery are all taxable under the GST regime. Including petroleum products and alcohol under GST requires a decision by the GST Council and possibly legislative changes.

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