Q.Which of the following continues to be levied outside the scope of GST, even after its introduction?
(A) Central Excise Duty on the manufacture of goods generally
(B) Value Added Tax on the intra-state sale of goods generally
(C) Excise duty on alcoholic liquor for human consumption
(D) Service Tax on the provision of services generally

GST subsumed general Excise Duty, VAT and Service Tax, but deliberately left a short list of items, including alcohol for human consumption and petroleum products, outside its scope.

Check which option names an item on the short, deliberately-excluded list rather than a tax GST actually replaced.

GST replaced most of India's earlier indirect taxes — Central Excise Duty (in general), Service Tax, State VAT/Sales Tax, Central Sales Tax, Entry Tax/Octroi, Luxury Tax and Entertainment Tax (other than that levied by local bodies) among them. A short list of items was deliberately kept outside GST's scope: Basic Customs Duty, Stamp Duty, and, notably, petroleum products (petrol, diesel, crude oil, natural gas, aviation turbine fuel) and alcoholic liquor for human consumption, which continue to be taxed under the earlier Excise Duty/VAT regime.

Option-by-option analysis:

• (A) Incorrect — general Central Excise Duty on manufacture was subsumed into GST.
• (B) Incorrect — general State VAT on intra-state sale was subsumed into GST.
• (C) Correct — alcoholic liquor for human consumption is one of the specific items kept outside GST's scope.
• (D) Incorrect — general Service Tax on services was subsumed into GST.