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of <h1>India exempts pre-July 2017 goods from excise duty; exclusions include petroleum, diesel, and tobacco. GST applies post-July 1, 2017.</h1> The Government of India, through Notification No. 12/2017-Central Excise, exempts excise duty on goods manufactured on or before June 30, 2017, but not cleared from the factory by July 1, 2017. This exemption excludes petroleum crude, high-speed diesel, motor spirit, natural gas, aviation turbine fuel, and tobacco products. Goods cleared on or after July 1, 2017, are subject to applicable central, state, union territory, or integrated taxes under the Central Goods and Services Tax Act, 2017, and related acts. Additionally, applicable goods and services tax compensation cess is required if cleared after this date. The notification is effective from July 1, 2017.
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