Which of the following commodities are not covered by GST till now ? A. Mobile phones B. Electricity C. Textiles D. Alcohol Choose the correct answer from the options given below :
The question asks to identify which commodities are currently excluded from India's Goods and Services Tax (GST) regime.
GST Applicability Analysis
Let's examine the tax treatment of each commodity mentioned:
- A. Mobile phones: Mobile phones are subject to GST. They fall under the standard GST taxation structure.
- B. Electricity: Electricity is *not* covered under GST. It continues to be taxed by state governments through levies like electricity duty.
- C. Textiles: Textiles are generally covered under GST. While specific rates and classifications have seen changes, the commodity itself falls within the GST framework.
- D. Alcohol: Alcohol for human consumption is *not* covered under GST. It is subject to state excise duties and other state-level taxes.
Identifying GST Exclusions
Based on the analysis:
- Mobile phones (A) are under GST.
- Electricity (B) is NOT under GST.
- Textiles (C) are under GST.
- Alcohol (D) is NOT under GST.
Therefore, the commodities not covered by GST are Electricity (B) and Alcohol (D).
Conclusion
The correct option is the one that includes both B and D. This corresponds to Option 4.
Important Questions from Goods and Services Tax (GST)
Which of the following is an Indirect Tax in India?
Goods and Service Tax is an example of ________.
Which of the following is an example of revenue receipt of the government?
The Goods and Services Tax, Act commenced from ______.
What kind of a tax is GST?
