Which one of the following items is <strong>not</strong> covered under GST?
- A. Cosmetics
- B. Medical grade oxygen
- C. Jewellery
- D. Petrol ✓
Correct Answer: D. Petrol
Explanation
Five specific petroleum products, including crude oil, high-speed diesel, motor spirit (petrol), natural gas, and aviation turbine fuel, are kept outside the purview of the Goods and Services Tax (GST) in India.
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