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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>GST excluded commodities include alcohol for human consumption, specified petroleum products and electricity remaining outside GST.</h1> Commodities proposed to be kept outside the purview of GST comprise alcohol for human consumption, specified petroleum products (petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel) and electricity, thereby excluding these categories from the draft model GST taxable scope.

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