<p style="text-align:justify"><span style="font-size:14px">Goods/sectors that are out of the GST ambit include alcohol and specified petroleum products i.e. petroleum crude, high speed diesel, motor spirit, aviation turbine fuel and natural gas. Petroleum products are likely to be inducted into GST at a later date. Alcohol for human consumption continues to attract state excise duty and VAT. Tobacco and tobacco based products attract both excise duty and GST. Taxes such as stamp duty, toll tax, road tax, electricity duty etc. are not part of GST.</span></p>