| State - Wise Recoverable and Irrecoverable Taxes as of 1.8.2010 | ||||||
| State & Taxes | Crude Oil | MS | HSD | SKO | LPG | |
| PDS | Domestic | |||||
| 1 | PUNJAB | |||||
| Recoverable Tax | ||||||
| VAT | 27.50 | 8.80 | 5.00 | 4.00 | ||
| Cess | Rs. 1000/KL | |||||
| Additional Tax | 10.00 | 10.00 | 10.00 | |||
| Entry Tax | 8.80 | |||||
| Central State Tax | 2.00 | 2.00 | 2.00 | 2.00 | ||
| Notes : VAT rate on "Premium Diesel" (Branded Diesel) is changed from 8.8% to 12.5% w.e.f. 14.01.2010. | ||||||
| 2 | JAMMU & KASHMIR | |||||
| Recoverable Tax | ||||||
| Sales Tax | 20.00 | 12.00 | ||||
| VAT | 5.00 | 4.00 | ||||
| Surcharge | ||||||
| Employment Cess | Rs.3000/KL | Rs.1000/KL | ||||
| Central State Tax | 2.00 | 2.00 | 2.00 | 2.00 | ||
| 3 | HIMACHAL PRADESH | |||||
| Recoverable Tax | ||||||
| VAT | 25.00 | 14.00 | NIL | 4.00 | ||
| Central State Tax | 2.00 | 2.00 | NIL | 2.00 | ||
| 4 | DELHI | |||||
| Recoverable Tax | ||||||
| VAT | 20.00 | 12.50 | 5.00 | NIL | ||
| Air Ambience Charges | 250/KL | |||||
| Central State Tax | 2.00 | 2.00 | 2.00 | NIL | ||
| 5 | HARYANA | |||||
| Recoverable Tax | ||||||
| VAT | 20.00 | 8.8 | 5.00 | NIL | ||
| Additional Tax | 5.00 | 5.00 | 5.00 | |||
| Irrecoverable Tax | ||||||
| Local Area Devlopment Tax | 4.00 | |||||
| Central State Tax | 2.00 | 2.00 | 2.00 | NIL | ||
| 6 | CHANDIGARH | |||||
| Recoverable Tax | ||||||
| VAT | 20.00 | 12.50 | 4.00 | NIL | ||
| Cess | Rs.10/KL | Rs.10/KL | ||||
| Central State Tax | 2.00 | 2.00 | 2.00 | NIL | ||
| Notes: VAT rate on Branded Premium Petrol is 22 %. | ||||||
| 7 | ASSAM | |||||
| Recoverable Tax | ||||||
| VAT | 27.50 | 16.50 | 5.00 | 4.00 | ||
| Irrecoverable Tax | ||||||
| Purchase Tax | 4.00 | 4.00 | 4.00 | 4.00 | ||
| Central State Tax | 2.00 | 2.00 | 2.00 | 2.00 | ||
| 8 | CHATTISGARH | |||||
| Recoverable Tax | ||||||
| VAT | 25.00 | 25.00 | 4.00 | NIL | ||
| Entry Tax | 1.00 | |||||
| Central State Tax | 2.00 | 2.00 | 2.00 | NIL | ||
| 9 | ORISSA | |||||
| Recoverable Tax | ||||||
| VAT | 18.00 | 18.00 | 4.00 | 4.00 | ||
| Entry tax | 1.00 | 1.00 | 1.00 | 1.00 | ||
| Central State Tax | 2.00 | 2.00 | 2.00 | 2.00 | ||
| 10 | WEST BENGAL | |||||
| Recoverable Tax | ||||||
| Sales Tax | 25.00 | 17.00 | ||||
| Sales Tax Rebate | Rs.(290)/KL | |||||
| Cess | Rs.1000/KL | Rs.1000/KL | ||||
| VAT | 4.00 | 4.00 | ||||
| Irrecoverable Tax | ||||||
| Additional Tax on Sales Tax | 20.00 | 20.00 | ||||
| Central State Tax | 2.00 | 2.00 | 2.00 | 2.00 | ||
| Notes : There is a tax rebate of Rs.17/KL on MS Sales to dealers. | ||||||
| 11 | JHARKAND | |||||
| Recoverable Tax | ||||||
| VAT | 20.00 | 18.00 | 4.00 | 4.00 | ||
| Entry Tax | ||||||
| Central State Tax | 2.00 | 2.00 | 2.00 | 2.00 | ||
| Notes : State Subsidy on Domestic LPG of Rs. 11/ per 14.2 kg Cylinder is implementated effective 20.4.2010. | ||||||
| 12 | MAHARASHTRA | |||||
| Recoverable Tax | ||||||
| VAT | 4.00 | 25% | 23.00 | 5.00 | NIL | |
| Additional Surcharge | Re.1/Ltr | |||||
| Irrecoverable Tax | ||||||
| BMC Octroi | 3.00 | |||||
| Central State Tax | 2.00 | 2.00 | 2.00 | NIL | ||
| Notes : In Mumbai, Thane and Navi Mumbai area, the rate of VAT for MS & HSD is 26 % & Additional Surcharge of Rs.1/Ltr on MS. | ||||||
| 13 | MADHYA PRADESH | |||||
| Recoverable Tax | ||||||
| VAT | 28.75 | 23.00 | 5.00 | 4.00 | ||
| Entry Tax | 1.00 | 1.00 | 6.47 | |||
| Central State Tax | 2.00 | 2.00 | 2.00 | 2.00 | ||
| 14 | GOA | |||||
| Recoverable Tax | ||||||
| VAT | 20.00 | 18.00 | 5.00 | Nil | ||
| Central State Tax | 2.00 | 2.00 | 2.00 | 2.00 | ||
| 15 | TAMIL NADU | |||||
| Recoverable Tax | ||||||
| VAT | 30.00 | 21.43 | 4.00 | 4.00 | ||
| Irrecoverable Tax | ||||||
| Purchase Tax | 9.00 | 9.00 | ||||
| Central State Tax | 2.00 | 2.00 | 2.00 | 2.00 | ||
| 16 | KERALA | |||||
| Recoverable Tax | ||||||
| Sales Tax | 29.01 | 24.69 | ||||
| Addl. Tax on Sales Tax | ||||||
| Social Security Cess @1% on ST & Addl.Tax | 1.00 | 1.00 | ||||
| VAT | 4.00 | 4.00 | ||||
| Social Security Cess @1% on VAT | 1.00 | |||||
| Central State Tax | 2.00 | 2.00 | 2.00 | 2.00 | ||
| 17 | PONDICHERRY | |||||
| Recoverable Tax | ||||||
| VAT | 15.00 | 14.00 | NIL | 1.00 | ||
| Central State Tax | 2.00 | 2.00 | NIL | 1.00 | ||
| 18 | RAJASTHAN | |||||
| Recoverable Tax | ||||||
| VAT | 28.00 | 18.00 | 5.00 | NIL | ||
| Cess | Rs.500/KL | Rs.500/KL | ||||
| Central State Tax | 2.00 | 2.00 | 2.00 | NIL | ||
| 19 | GUJARAT | |||||
| Recoverable Tax | ||||||
| VAT | 23.00 | 21.00 | NIL | NIL | ||
| Cess | 2.00 | 3.00 | ||||
| Additional Tax | ||||||
| Central State Tax | 2.00 | 2.00 | NIL | NIL | ||
| 20 | UTTAR PRADESH | |||||
| Recoverable Tax | ||||||
| VAT | 26.55 | 17.23 | 4.00 | NIL | ||
| Additional Tax | 1.00 | |||||
| Entry Tax | 4.00 | 5.00 | ||||
| Central State Tax | 2.00 | 2.00 | 2.00 | NIL | ||
| 21 | BIHAR | |||||
| Recoverable Tax | ||||||
| VAT | 24.50 | 18.36 | 4.00 | 1.00 | ||
| Entry Tax | 2.00 | 16.00 | 16.00 | 8.00 | 8.00 | |
| Irrecoverable Tax | ||||||
| Surcharge on VAT | 10.00 | |||||
| Central State Tax | 2.00 | 2.00 | 2.00 | 1.00 | ||
| 22 | UTTARAKHAND | |||||
| Recoverable Tax | ||||||
| VAT | 25.00 | 21.00 | 4.00 | NIL | ||
| Additional Tax | 0.50 | |||||
| Central State Tax | 2.00 | 2.00 | 2.00 | NIL | ||
| 23 | KARNATAKA | |||||
| Recoverable Tax | ||||||
| Sales Tax | 25.00 | 18.00 | ||||
| Entry Tax | 5.00 | 5.00 | ||||
| VAT | 5.00 | 1.00 | ||||
| Irrecoverable Tax | ||||||
| Purchase Tax | 25.00 | 4.00 | ||||
| Entry Tax | 1.00 | |||||
| Central State Tax | 2.00 | 2.00 | 2.00 | 1.00 | ||
| 24 | ANDHRA PRADESH | |||||
| Recoverable Tax | ||||||
| VAT | 4.00 | 33.00 | 22.25 | 4.00 | 4.00 | |
| Irrecoverable Tax | ||||||
| Purchase Tax | 33.00 | 22.25 | ||||
| Central State Tax | 2.00 | 2.00 | 2.00 | 2.00 | ||
| Notes : State Subsidy of Rs. 25/- on Domestic LPG ( 14.2 kg) effective 29.1.2009 | ||||||