Summary: A common misconception is that alcohol and petrol are kept outside GST for the same reason, but their exclusion rests on fundamentally different legal foundations. Alcohol for human consumption is constitutionally excluded from GST itself, as the Constitution defines GST to apply to all goods except such alcohol. They are not constitutionally excluded; instead, the GST law provides that GST will apply to them from a date to be notified. Petrol, diesel, crude oil, natural gas and aviation turbine fuel are not constitutionally excluded from GST. So, while alcohol and petrol may look similar from a tax collection standpoint today, their legal DNA under GST is completely different.