Correct Answer : Option (B) - Fuel, Construction, Alcohol
Note : As of now, fuel, construction, alcohol are out of GST. GST on movie tickets is based on slabs, with 18% GST for tickets that cost less than Rs. 100 and 28% GST on tickets costing more than Rs.100. The rate on under- construction property booking is 12%. Some industries and products were exempted by the government and remain untaxed under GST, such as dairy products, products of milling industries, fresh vegetables & fruits, meat products, and other groceries and necessities.