6. Which goods and services are exempted from GST?

With certain current taxes remaining, the following goods and services will be fully or partially exempted from the GST:

•  Alcohol for human consumption (State Excise plus VAT will continue to be applied)
•  Electricity (Electricity Duty)
•  Real Estate (Stamp Duty plus Property taxes)
•  Tobacco products (GST plus Central Excise will be applied)