The correct answer is Petrol and Electricity. Explanation & Key Takeaways: • The following goods are not covered under GST: • Petrol, high-speed diesel, aviation turbine fuel, crude oil. • Electricity • Alcohol used for human consumption • Natural Gas • Hence, Option 1 is correct. Important Notes: • Goods and Service Tax (GST) • GST is an indirect tax used in India on the supply of goods and services. • It is a value-added tax levied on most goods and services sold for domestic consumption. • GST was launched in India on 1 July 2017 as a comprehensive indirect tax for the entire country. • It is a comprehensive, multistage, destination-based tax comprehensive because it has subsumed almost all the indirect taxes except a few state taxes. • It is paid for by the consumers and is remitted to the government by the businesses selling the goods and services. • The GST Council headed by the Union Finance Minister is the governing and key decision-making body for GST. Common Pitfalls: • The pairs are asked in the question, hence even if 1 part of option is covered under GST, that cannot be considered as the answer. • Since Petrol and Electricity both are not covered under GST, hence option 1 is the correct answer.