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of <h1>Alcoholic liquor and select petroleum products excluded from GST; GST Council to decide future inclusion date.</h1> Alcoholic liquor for human consumption is excluded from the Goods and Services Tax (GST) as defined by Article 366(12A) of the Constitution, amended by the 101st Constitutional Amendment Act, 2016. Additionally, five petroleum products-petroleum crude, motor spirit (petrol), high-speed diesel, natural gas, and aviation turbine fuel-are temporarily excluded, with the GST Council responsible for determining their inclusion date. Electricity is also outside the GST scope.
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