Under section 9(1) of the CGST Act, GST is levied on the supply of:

1. Section 9(1) of the CGST Act levies central tax on intra-State supplies of goods and services or both. 2. The levy explicitly excludes 'alcoholic liquor for human consumption' from CGST. 3. Therefore option B correctly states the scope: all supplies except alcoholic liquor for human consumption. _Source: ICAI BoS CA Final Paper 8, Ch 3 "Levy and Collection of Tax", §Sec 9(1)_