Sales tax on petroleum products and alcoholic liquor within State:
States will have powers to impose sales tax on sale within the State on petroleum products and alcoholic liquor for human consumption [Entry 54 of List II (State List) of Seventh Schedule to Constitution of India as amended w.e.f. 16-9-2016].
Thus, petroleum products will be presently out of GST.
Petroleum Products means petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel.
Petroleum products will be brought in GST network at a later stage on recommendation of GST Council – section 5(2) of IGST Act.