The correct option is C Both 1 and 2
Fuel price decontrol has been a step-by-step exercise, with the government freeing up prices of ATF in 2002, petrol in the year 2010 and diesel in October 2014.
Prior to that, the Government used to intervene in fixing the price at which the fuel retailers used to sell diesel or petrol.
Petrol and diesel do not come under the purview of goods and services tax (GST).