According to the Constitution 122nd Amendment Goods and Services Tax (GST) Bill 2014, which of the following items is kept outside the purview of GST and continues to be taxed separately by the states?

Introduction / Context:
The Goods and Services Tax, or GST, is a major indirect tax reform in India aimed at creating a unified tax structure across the country. However, not every product was immediately brought under GST. Some items were kept outside its purview for constitutional or policy reasons. This question tests knowledge of which specific category remained outside GST as per the Constitution 122nd Amendment Bill, often called the GST Bill.

Given Data / Assumptions:
- The question refers to the Constitution 122nd Amendment GST Bill 2014.
- It asks which item is exempt from the GST framework and remains with states for taxation.
- The options are tobacco products, alcohol for human consumption, steel, and jute products.
- We assume GST general structure is known, including central and state components.

Concept / Approach:
Under the constitutional amendment for GST, alcohol for human consumption was kept outside the GST net. States continue to levy their own taxes on alcohol, because it is a significant source of state revenue and a sensitive policy area. Tobacco products, on the other hand, are subject to GST plus additional excise duties. Goods like steel and jute products fall under the GST regime. Remembering these policy decisions enables us to choose the correct option.

Step-by-Step Solution:
Step 1: Recall which products were explicitly excluded from GST in the constitutional provisions. Step 2: Recognise that alcohol for human consumption remains outside GST so that states can continue to tax it independently. Step 3: Note that tobacco products are under GST but may attract extra excise duty. Step 4: Understand that steel and jute products are regular goods taxed within the GST structure. Step 5: Select alcohol for human consumption as the item that is exempt from GST in the sense described in the question.

Verification / Alternative Check:
Many government and exam oriented summaries of GST clearly mention that alcohol for human consumption is outside GST. They often list petroleum products as temporarily kept outside full GST implementation and emphasise that states retain power to tax alcohol. Tobacco products, though sensitive, are specifically brought under GST to widen the tax base. Cross checking these standard notes confirms that alcohol for human consumption is the correct answer.

Why Other Options Are Wrong:
Tobacco products: These are covered by GST and also subject to additional excise duties, so they are not outside the GST purview.
Steel: This is a normal manufactured good that falls under the GST tax network with specific rates, so it is not exempt from GST.
Jute products: These also fall within GST slabs and are not constitutionally kept outside the GST system.

Common Pitfalls:
Students sometimes confuse items that are temporarily not fully covered by GST rate changes with items that are constitutionally outside GST. Another pitfall is thinking that tobacco must be outside GST because of health concerns, but in practice policymakers chose to tax it under GST plus excise. It is important to distinguish between complete constitutional exclusion, as in the case of alcohol for human consumption, and special rate treatment.

Final Answer:
Under the Constitution 122nd Amendment GST Bill, alcohol for human consumption is kept outside the purview of GST and remains taxed separately by the states.