Page 9 - Ch1_Introduction

same is subject to CST/VAT respectively.

2) Petroleum crude, diesel, petrol, Aviation Turbine Fuel (ATF) and natural gas:
Ü At present, Petroleum crude, diesel, petrol, ATF and natural gas are not leviable to GST.
Ü GST will be levied on these products from a date to be notified on the recommendations of the GST Council.
Ü But, there is a levy of:-
a) Central excise duty on manufacture/production of petroleum crude, diesel, petrol, ATF and natural gas &

b) CST/ VAT on inter-State/intra-State sale of the same respectively.
3) Tobacco: Tobacco is subject to GST as well as central excise duty as it is within the purview of GST
i.e. GST is leviable on its' supply & Union Government has also retained the power to levy excise duties on
tobacco and tobacco products manufactured in India.

4) Opium, Indian hemp and other narcotic drugs and narcotics:
Ü Opium, Indian hemp and other narcotic drugs and narcotics are within the purview of GST, i.e. GST is
leviable on them.
Ü However, State Governments have also retained the power to levy excise duties on such products

manufactured in India.
Ü Resultantly Opium, Indian hemp and other narcotic drugs and narcotics are subject to GST as well as
State excise duties.

05. Dual GST Model in India:
CCP 01.05.17.00
A dual GST has been implemented in India. Elaborate. (Study Mat)
Answer :-

India adopted a Dual GST model in view of the federal structure of the country where GST is imposed
concurrently by the Centre & States, i.e. they both simultaneously tax goods & services as under:-
Ü Centre has power to levy IGST on inter-state supplies of goods &/or services.
Ü Central & States/UTs with state legislature simultaneously have power to levy CGST & SGST on Intra

State supplies of goods &/or services.
Ü UTs without legislature have power to levy UTGST on Intra state supplies of goods &/or services.

06. Special Category States:

CCP 01.06.18.00
List the special category States as prescribed in Article 279A of the Constitution of India?
Answer:
There are 11 Special Category States for which special provisions are made under GST, namely, States of

Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim,
Tripura, Himachal Pradesh & Uttarakhand.

07. Common GST Portal / Goods & Service Tax Network (GSTN)

CCP 01.07.19.00
What is GSTN?
Answer:
Ü GSTN stands for Goods and Services Tax Network (GSTN).
Ü It is a Special Purpose Vehicle that provide a shared IT infrastructure and services to Central and State

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