Which of the following is NOT subject to Goods and Services Tax (GS

The five petroleum products — petroleum crude, high-speed diesel, motor spirit (petrol), aviation turbine fuel (ATF), and natural gas — are currently excluded from the GST regime and continue to be taxed under the pre-GST structure with Central Excise Duty and State VAT. Article 279A(9) of the Constitution specifies that the GST Council shall recommend the date from which GST will be levied on these products, but no such recommendation has been made yet. All other options — restaurant services, mobile handsets, health insurance premiums, and residential apartment construction — attract GST. Their exclusion from GST is a politically sensitive issue due to the significant revenue these products generate for both Central and State governments.