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Is GST Applicable to All Goods and Services?

No, GST does not apply to certain types of goods and services due to their nature.

These goods and services will be taxed the same as before (under previous indirect tax regime) and are outside the purview of GST for now. Later, the GST council can make further recommendations regarding the scope of GST on these non-taxable supplies such as: 

  • Petroleum Crude 
  • High-Speed Diesel
  • Motor Spirit or Petrol 
  • Natural Gas 
  • Aviation Turbine Fuel (ATF) 
  • Alcohol for Human Consumption 

There are also exempt supplies, zero-rated and nil-rated supplies under GST. The items that are not covered under the scope of GST are included under the ‘Negative List’. This negative list contains the items that are notified under Schedule-III of the CGST Act. 

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Note: This Post was last updated on February 14, 2023

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Sunita

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