{"id":85256,"date":"2025-06-01T03:10:10","date_gmt":"2025-06-01T03:10:10","guid":{"rendered":"https:\/\/exam.pscnotes.com\/mcq\/?p=85256"},"modified":"2025-06-01T03:10:10","modified_gmt":"2025-06-01T03:10:10","slug":"which-one-of-the-following-items-is-not-covered-under-gst","status":"publish","type":"post","link":"https:\/\/exam.pscnotes.com\/mcq\/which-one-of-the-following-items-is-not-covered-under-gst\/","title":{"rendered":"Which one of the following items is not covered under GST ?"},"content":{"rendered":"

Which one of the following items is not covered under GST ?<\/p>\n

[amp_mcq option1=”Cosmetics” option2=”Medical grade oxygen” option3=”Jewellery” option4=”Petrol” correct=”option4″]<\/p>\n

\n
\n
This question was previously asked in<\/div>\n
UPSC CDS-1 – 2022<\/div>\n<\/div>\n
Download PDF<\/a>Attempt Online<\/a><\/div>\n<\/div>\n
\nOption 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.
\n<\/section>\n
\nCertain 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.
\n<\/section>\n
\nCosmetics, 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.
\n<\/section>\n","protected":false},"excerpt":{"rendered":"

Which one of the following items is not covered under GST ? [amp_mcq option1=”Cosmetics” option2=”Medical grade oxygen” option3=”Jewellery” option4=”Petrol” correct=”option4″] This question was previously asked in UPSC CDS-1 – 2022 Download PDFAttempt Online Option D is correct because Petrol (motor spirit) is one of the few items that are currently kept outside the purview of … <\/p>\n

Detailed SolutionWhich one of the following items is not covered under GST ?<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1087],"tags":[1108,1120,1196],"class_list":["post-85256","post","type-post","status-publish","format-standard","hentry","category-upsc-cds-1","tag-1108","tag-economic-development","tag-fiscal-policy-revenue","no-featured-image-padding"],"yoast_head":"\nWhich one of the following items is not covered under GST ?<\/title>\n<meta name=\"description\" content=\"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. 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