GST is levied on every transaction of supply of goods & services except the exempted goods & services, Goods which are outside the purview of GST and transactions below the prescribed threshold limits.

Alcoholic Liquor for human consumption & Electricity is outside the purview of GST.

GST is not levied on Petroleum crude, high speed diesel, motor spirit (Petrol), Natural Gas & Aviation Turbine Fuel presently. The GST Council will recommend the date on which the GST would be levied on these goods.