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