Presently the central excise duty on petrol and diesel is about 23%. The state VAT is 34%. That is equivalent to 57% of cost. If these items are brought under the GST with maximum rate of tax applicable, the tax will be only 28%. That means the prices will drop down by about 25%. People will definitely get benefited. But the income to Government will drop down to a large extent. Both central and state governments revenue will come down but expenses will not come down. Probably such a situation may not be acceptable to government . That is why they have excluded from the act. But People should fight for it. In no country these items are so costly. So India also should reduce the cost of these price. In india the fuel costs are high as their taxes on these two items are more than 60%.