The correct answer is Petrol.Goods and Service Tax (GST)It 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.It 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 by the consumers and is remitted to the government by the businesses selling the goods and services.It is of three types i.e. CGST to be levied by the Centre, SGST to be levied by the States and IGST is a tax levied on all Inter-State supplies of goods and/or services. All these taxes are levied at rates mutually agreed upon by the Centre and the States. The GST Council headed by the Union Finance Minister is the governing and key decision-making body for GST. The following goods are not covered under GST:Petrol, high-speed diesel, aviation turbine fuel, crude oil. Hence, Option 4 is correct.ElectricityAlcohol used for human consumptionNatural Gas