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)

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