A PETROL PUMP DEALER ALSO DEAL WITH CNG. IS CNG UNDER GST OR UNDER VAT. IS CNG UNDER GST THEN IS IT UNDER EXEMPTION OR NIL RATE OR WHAT PERCENTAGE. PLEASE CONFIRM MENTIONED WITH RULE/SECTION.

Reply—The following transactions are covered under the scope of non-taxable supply:

i. Alcoholic liquor for human consumption

ii. Petroleum crude

iii. High speed diesel

iv. Motor spirit (commonly known as petrol)

v. Natural gas

vi. Aviation turbine fuel

CNG (compressed natural gas) is also a form of natural gas, therefore it will covered under non taxable supply.