Given below are two statements: Statement I : The Excise & Taxation Department Haryana administers VAT on sale of goods except 4 non GST goods. Statement II : The excise collection on liqueur is one of the major sources of revenue for the state government in Haryana. In the light of the above statements, choose the correct answer from the options given below:

Excise and Taxation Department, Haryana

• After the introduction of the Goods and Services Tax in July 2017, the value added tax is levied only on the goods which have been kept outside the ambit of GST, namely petroleum crude, high speed diesel, petrol, natural gas, aviation turbine fuel and alcoholic liquor for human consumption.
• Thus the Department administers value added tax only on these non-GST goods and not on the sale of all goods except a few. Hence, statement I is false.
• The Excise and Taxation Department is the principal revenue collecting department of the State and administers GST, VAT, excise duty and the taxes on luxuries and entertainment.
• The excise duty and licence fee on liquor constitute one of the largest sources of the own revenue of the State Government. Hence, statement II is true.