Customs / Excise Duty (Products on which GST is not levied)
(Source: PPAC)
GST was implemented on 1 July 2017 and is India’s comprehensive indirect tax levied on the supply of goods and services
Notably, GST does not cover certain products, such as petrol, diesel, aviation turbine fuel, natural gas, alcohol for human consumption and certain types of alcohol used to manufacture alcoholic liquor for human consumption, and crude oil. These items continue to be subject to VAT, which applies to sale of goods, as well as excise duty, which is levied on manufacturing of goods, under jurisdiction of State and Central Government taxation system, respectively
Table below captures rates of Custom Duty and Excise Duty on the petroleum products on which GST is not levied
Our section Customs Duty / GST (Products on which GST is levied) captures Custom Duty and GST rates on all other petroleum products on which GST is levied
