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Supply of high-speed diesel (HSD) under GST law is:
ATaxable at 28%
BComposition rate
CTaxable at 18%
DOutside GST levy (Sec 9(2) deferral) — VAT and excise apply
Answer & Solution
Correct answer: D. Outside GST levy (Sec 9(2) deferral) — VAT and excise apply
1. Sec 9(2) keeps petroleum crude, HSD, motor spirit, natural gas and ATF outside GST until a date notified on Council recommendation.
2. These five products continue under VAT and Central Excise/Customs.
3. Alcoholic liquor for human consumption is excluded by Article 366(12A) — also outside GST entirely.
_Source: ICAI BoS CA Final Paper 8, Ch 3 "Levy and Collection of Tax", §Sec 9(2)_
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