Under the Goods and Services Tax (GST) regime in India, GST is levied on which one of the following products?

Introduction / Context:
Goods and Services Tax, commonly called GST, is the major indirect tax system in India. It subsumed many central and state level taxes, but some important products were kept outside GST for policy and revenue reasons. Competitive exams often ask which products are covered by GST and which remain under the old tax structure. This question checks whether the learner can correctly recall that tobacco is under GST, while many petroleum products and electricity are outside the GST net for now.

Given Data / Assumptions:
• GST is already implemented as the main indirect tax in India. • The options include petroleum crude, aviation turbine fuel, tobacco and electricity. • We must identify the product on which GST is actually levied. • Policy status is considered as per the standard exam pattern on GST.

Concept / Approach:
When GST was introduced, five petroleum products, namely crude oil, petrol, diesel, aviation turbine fuel and natural gas were kept outside GST for the time being. States continue to levy separate taxes on these products. Electricity is also outside GST and remains under state tariffs. Tobacco and tobacco products, on the other hand, were brought under GST, and in addition to GST, a special excise duty or compensation cess can also be levied on them. Therefore the correct approach is to recall which products remain outside GST and select the one that is clearly inside the GST framework.

Step-by-Step Solution:
Step 1: Remember that petroleum sector items like crude oil and fuels were excluded from GST at the time of its introduction. Step 2: Note that aviation turbine fuel is explicitly mentioned among the petroleum products that remain outside GST in the standard description. Step 3: Recall that electricity is treated separately and is not under GST, as states control electricity duty and tariffs. Step 4: Recall that tobacco and tobacco products were covered by GST, and they bear GST plus additional duties or cess due to health concerns and revenue motives. Step 5: Therefore identify tobacco and tobacco products as the only correct option where GST is levied.

Verification / Alternative check:
Another quick check is to think about how GST compensation cess is collected. One of the major items on which compensation cess is levied is tobacco and tobacco products. This clearly means tobacco is under GST, otherwise the cess mechanism linked to GST would not apply. You may also recall that petrol and diesel prices are still discussed in terms of state value added tax plus central excise, showing that they are outside GST. This cross check confirms our choice.

Why Other Options Are Wrong:
Petroleum crude remains outside GST, with separate central and state levies still applicable, so GST is not charged on it directly.
Aviation turbine fuel is also not under GST currently, and instead attracts state level taxes and central levies, which is why aviation companies often demand its inclusion under GST.
Electricity supplied by state utilities is not subject to GST and continues to be taxed through electricity duty and related state level charges, so it cannot be the correct answer.

Common Pitfalls:
A frequent confusion is created by news about possible future inclusion of petroleum products under GST, which may lead learners to mark options like crude oil or aviation turbine fuel. Another mistake is to assume that since GST is called a goods and services tax, it automatically applies to all goods including electricity without exceptions. The exam however expects the test taker to know the specific list of items kept outside GST at the time of implementation and to remember that tobacco is firmly inside the GST structure.

Final Answer:
Under the current GST regime in India, GST is levied on Tobacco and tobacco products.