# Products with Special GST Treatment
GST is wide but not universal. Four product categories receive special handling because of constitutional, revenue, or policy considerations.
## The four categories
| Category | GST applicable? | Other taxes |
|---|---|---|
| Alcoholic liquor for human consumption | No — entirely outside GST | State Excise Duty (on manufacture/production) + CST/VAT (on sale) |
| Petroleum crude, HSD (diesel), petrol (motor spirit), ATF, natural gas | Not presently — will be levied from a date notified by GST Council | Central Excise Duty + CST/VAT |
| Tobacco & tobacco products | GST is leviable | Central Excise Duty also retained by Centre |
| Opium, Indian hemp, other narcotic drugs & narcotics | GST is leviable | State Excise Duties retained by States |
## Reading the table closely
- Alcohol is constitutionally excluded — Article 366(12A) defines GST to exclude tax on supply of alcoholic liquor for human consumption. So neither Centre nor States can levy GST on it.
- Five petroleum products are within the GST net constitutionally, but the GST Council has not yet notified an applicable date. Until then, the status-quo taxes (Central Excise + State VAT) continue.
- Tobacco: GST applies and Centre retains Central Excise Duty — so dual levy. This is policy-driven (sin good — high tax intended).
- Narcotics: GST applies and States retain State Excise — again dual levy on demerit goods.
## Why the distinction matters
A candidate often gets confused between constitutional exclusion (alcohol — totally out) and temporary exclusion (5 petroleum products — in the law, just waiting to be activated). Examiners love this distinction.
## Quick recall ladder
1. Alcohol → OUT of GST forever (constitutional).
2. 5 petroleum items → IN GST but DORMANT (date not yet notified).
3. Tobacco → IN GST + Central Excise also.
4. Narcotics → IN GST + State Excise also.