Section 2(g) in THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016
(g)coverage of all goods and services, except alcoholic liquor for human consumption, for the levy of goods and services tax. In case of petroleum and petroleum products, it has been provided that these goods shall not be subject to the levy of Goods and Services Tax till a date notified on the recommendation of the Goods and Services Tax Council;
