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Regulatory Analysis • Pune Corporate Advisory

Which Goods Still Attract MVAT in Maharashtra? Petroleum Products, Aviation Turbine Fuel, and Alcoholic Beverages

KOKJAGUAR Advisory October 11, 2026 4 Min Read

Commodities Excluded from GST and Taxed Under MVAT

Under Section 9(2) of the CGST Act, five specific petroleum products and alcoholic liquor were constitutionally excluded from GST:

  • Motor Spirit (Petrol) & High-Speed Diesel (HSD): Taxed under MVAT and state-specific cess.
  • Aviation Turbine Fuel (ATF): Supplied to airlines at domestic and international airports.
  • Natural Gas & Petroleum Crude: Used across industrial processing and automotive CNG distribution.
  • Alcoholic Liquor for Human Consumption: Taxed under Maharashtra State Excise and state VAT.
Got Questions?

Frequently Asked Questions

No. There is zero fungibility between MVAT and GST. MVAT paid on petroleum or liquor cannot be claimed as Input Tax Credit against GST liabilities, and vice versa.

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