not under the gst scheme yes it is essential to bring these items too under gst my sense is that petroleum will be brought within gst by next year when the tax buoyancy is expected to pick up constitutionally petroleum is already inside gst its only that an approval of the gst council is required to make them effective under gst but alcohol has been kept outside gst constitutionally so constitution amendment would be required to bring them in and that will be a tough call however both those items are needed to be brought inside gst that will make the flow of credit seamlessly effectiveet do you believe there is a need to fast track convergence to fewer gst rates should we follow three rates in line with the international best practices sdm yes in course of time there will be three rates there will be a standard rate which would perhaps be somewhere between 12 and 18 subsequently most of the items would be covered by this standard rate then there will be a lower rate to take care of the essentials needed by poor and common man which would perhaps remain at 5 the current rate and the third slab of 28 would remain for demerit goods like tobacco cigarette colas luxury cars and other miscellaneous luxury itemset finally when do you see gst stabilisesdm this is an election year and there are political compulsions for not being seen as taxing people more in fact peoples expectations are for more cuts in taxes and more facilities for a reduced burden of tax compliance judicious steps after the election months should help gst stabilise in all respects and that should happen by the end of 2019sumit dutt majumder is the former cbec chairman and author of the book gst explained for common man