Question

why GST is not applicable on liquor ?​

Answer 1

$\huge\mathfrak\red{ANSWER :}$

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The Central Goverment decided To keep Petroleum and Alcohol out of GST or the Taxing Jurisdiction of the States while the States had Retained the Power to tax sale petroleum products and potable alcoholic liquor with themselves. The reason cited for the same is that petroleum production tax fetches nearly 45% of the Centre’s Indirect Tax revenue while sale of petroleum products and potable alcoholic liquor constitutes nearly 55% of the State tax income.

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$\huge\mathcal\blue{Hope\: it\: helps}$

Answer 2

The Central Goverment decided To keep Petroleum and Alcohol out of GST or the Taxing Jurisdiction of the States while the States had Retained the Power to tax sale petroleum products and potable alcoholic liquor with themselves.