Alcohol, for human consumption, and five petroleum products namely Crude Petroleum, Petrol (motor spirit), High-speed Diesel, Natural Gas, and Aviation Turbine Fuel were exempt earlier, but only temporarily.
Also, electricity, as a basic need, has been exempt from GST. VAT & Central Excise, as per the earlier taxation system will continue on those.
GST Council has the power to decide which concerns, products, services, or business transactions would need GST registration