CS Executive · Tax Laws and Practice · Levy and Collection of GST
Under the CGST Act, 2017, which of the following intra-State supplies is expressly excluded from the levy of central tax under the charging section?
Alcoholic liquor for human consumption is excluded from central tax under the charging section. Petroleum products like aviation turbine fuel, natural gas and diesel are not excluded; their levy simply starts from a date to be notified on the GST Council's recommendation.
- ASupply of alcoholic liquor for human consumptionCorrect
- BSupply of aviation turbine fuel
- CSupply of natural gas
- DSupply of high speed diesel
Explanation
The charging provision levies central tax on all intra-State supplies except alcoholic liquor for human consumption (and un-denatured extra neutral alcohol or rectified spirit used to make it). Petroleum products such as aviation turbine fuel, natural gas and diesel are not excluded; their levy is merely deferred until a date notified on the Council's recommendation.
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