Explanation:

All of the above codes are not come under the purview of GST.

Commodities not fall under GST in India

Alcohol for human consumption

• Alcohol for human consumption does not fall under the purview of GST in India at present. The taxes imposed to Alcohol for human consumption are continued as per the structure before GST implementation.

Petroleum Products viz. petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel

• Petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel etc. are not attracted GST. However, the taxes for these products are attracted as per the structure before introduction of GST.

Electricity.

• The category, Electricity has been kept aside under the purview of GST at present. So, electricity does not fall under GST at present. Hence, GST is not applicable for electricity. However, the taxes applicable at present for electricity is continued as before.
• At present, the above items are kept outside the purview of GST in India.

Hence option 3rd is correct.