No, GST is not applicable on all goods and services.

Some goods and services are exempted from GST, meaning they are not taxed under the GST regime. Additionally, certain items are outside the scope of GST, like alcohol for human consumption and petroleum products. These exemptions are usually to protect essential goods or for policy reasons.

Q: Is GST applicable on all goods and services?
Answer:
No, GST is not applicable on all goods and services. While GST is a comprehensive indirect tax that covers a majority of goods and services in India, there are certain exemptions and exclusions.
1. GST is applicable on:
• Most goods such as electronics, furniture, packaged foods, etc.
• Most services including telecom, hospitality, and consulting.
• Imports and inter-state transactions.
2. Goods exempt from GST include:
• Fresh fruits and vegetables
• Milk, curd, and eggs
• Unprocessed cereals and pulses
• Salt and books (non-commercial)
3. Services exempt from GST include:
• Basic healthcare services
• Educational services (certain institutions)
• Religious services
• Public transportation (non-AC buses, metro)
4. Items outside the purview of GST:
• Petroleum products (like petrol, diesel, crude oil)
• Alcohol for human consumption
• Stamp duty on real estate
Conclusion:
GST applies to most goods and services, but essential items and some sectors like petroleum and alcohol are either exempt or taxed separately under the old tax regime.