Which one attracts both GST and Central Excise Duty?

Option 1 -> Alcoholic liquor for human consumption is excluded from GST and subject to state excise duty only.

Option 2 -> Tobacco products attract both GST and Central Excise Duty (NCCD and compensation cess).

Option 3 -> Petroleum products are currently outside GST purview and subject to excise duty and VAT separately.

Option 4 -> Lottery/Betting/Gambling are covered under GST but do not attract Central Excise Duty.

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Hence, Tobacco and tobacco products -> Tobacco and tobacco products are unique as they attract both GST and Central Excise Duty. They are subject to GST at applicable rates and additionally attract Central Excise Duty in the form of National Calamity Contingent Duty (NCCD) and GST Compensation Cess. This dual taxation is imposed to discourage consumption and generate revenue for specific purposes -> correct