Option 1 -> Tobacco products are actually covered under GST with additional cess, so this is incorrect.
Option 2 -> Both alcohol for human consumption and specific petroleum products remain outside GST ambit.
Option 3 -> Tobacco products are under GST, not excluded from it.
Option 4 -> Tobacco products are covered under GST, making this incorrect.
Hence, Option 2: Alcohol and petroleum products -> Alcohol for human consumption is kept under State excise duty system. Five petroleum products (crude oil, petrol, diesel, natural gas, and aviation turbine fuel) are temporarily kept out of GST and are subject to existing tax structure until the GST Council decides to include them. Tobacco products, however, ARE under GST with 28% tax plus compensation cess, making them part of the GST regime. -> correct