Unless and until notified by the Central Government on the recommendation of the Council, CGST or IGST or UTGST shall not be levied on the following supplies: (i) Petroleum Crude and High Speed Diesel (ii) Motor Spirit (

CS Executive · Tax Laws · PYQS · June 2022
Unless and until notified by the Central Government on the recommendation of the Council, CGST or IGST or UTGST shall not be levied on the following supplies: (i) Petroleum Crude and High Speed Diesel (ii) Motor Spirit (iii) Natural Gas and Aviation Turbine Fuel
(A) (i) only
(B) (i) & (iii)
(C) (ii) & (iii)
(D) (i), (ii) and (iii)

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: GST

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