State - Wise Recoverable and Irrecoverable Taxes as of 1.11.2009
	State & Taxes	Crude Oil	MS	HSD	SKO	LPG	FO	LDO	LSHS	NAPHTHA	ATF		SKO	LPG	ASPHALT
					Domestic	Domestic					Domestic	Int.Airlines	Non-Domestic
1	MAHARASHTRA
	Recoverable Tax
	VAT	4.00	25%+Re.1/Ltr	23.00	4.00	NIL	12.50	12.50	12.50	12.50	25.00		12.50	12.50	12.50
	Irrecoverable Tax
	BMC  Octroi	3.00	2.00	2.00		2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	CST		2.00	2.00	2.00	NIL	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes:     1. In Mumbai, Thane and Navi Mumbai area, the rate of VAT for MS & HSD is 26 % & additional surcharge of Rs.1/Ltr on MS.
	2. Cess @1% for sale within Mun. limits and 0.1% for sale Outside Mun. limits is levied by Navi Mumbai Mun. Corpn. on MS & HSD imported into the Mun. limits of Navi Mumbai.
	3. VAT rate of ATF supplied outside BMC and Pune municipal limits is 4% effective 1.4.2008.
	4. There is no Entry Tax is leviable on import of petroleum products, if resale of products within Maharashtra/interstate sales by OMCs.
	5. Exemption on Inter oil company transactions is not available under VAT. However, input credit will be available to OMCs on subsequent sales. In case of local purchase of products and subsequent stock
	transfer outside the state, Input credit will be available to the extent of VAT in excess of 2%.
2	GUJARAT
	Recoverable Tax
	VAT		23.00	21.00	NIL	NIL	4.00	12.50	15.00	16.00	30.00		25.00	12.50	4.00
	Cess		2.00	3.00
	Additional Tax		N. A.	N. A.			1.00	2.50	2.50	2.50	N. A.		2.50	2.50	1.00
	CST		2.00	2.00	2.00	NIL	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes :   1. VAT is leviable Multipoint on all products.  Exemption on Inter oil company transactions is not available. However, input credit will be available to OMCs on subsequent sales.
	2. In case of local purchase of products within the state and subsequent transfer to other states, input credit will be available to the extent of VAT in excess of 4%.
	3. Cess is payable under the Gujarat Motor Spirit Cess Act on billing rate + VAT. Cess is exempt between Oil companies.
3	MADHYA PRADESH
	Recoverable Tax
	VAT		28.75	23.00	5.00	4.00	12.50	12.50	12.50	12.50	28.75		12.50	12.50	5.00
	Entry Tax		1.00	1.00		6.47								1.00
	CST		2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes :   VAT is leviable Multipoint on all products except MS, HSD & ATF.
4	CHATTISGARH
	Recoverable Tax
	VAT		25.00	25.00	4.00	NIL	4.00	22.00	12.50	12.50	25.00		12.50	12.50	4.00
	Entry Tax					1.00								1.00
	CST		2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes  :   1. VAT is leviable Multipoint on all products except MS, HSD & ATF
	2. Exemption on inter oil company transactions from 27.1.09 to 31.3.09. There is no input tax credit on MS, HSD, LDO, ATF, SKO & LPG. Therefore, subsequent sales of these products  by oil companies
	will be on composite basis.
5	GOA
	Recoverable Tax
	VAT		22.00	20.00	4.00	4.00	12.50	20.00	12.50	20.00	20.00		12.50	12.50	4.00
	Cess (Goa Rural Improvement and Welfare Cess Act 2000)					250/MT					250/MT			250/MT
	CST		2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Note :     1.  No input credit is available on MS, HSD, LDO & ATF.
	2.  No input credit is available on FO w.e.f. 9th July, 2009
State - Wise Recoverable and Irrecoverable Taxes as of 1.11.2009
	State & Taxes	Crude Oil	MS	HSD	SKO	LPG	FO	LDO	LSHS	NAPHTHA	ATF		SKO	LPG	ASPHALT
					Domestic	Domestic					Domestic	Int.Airlines	Non-Domestic
6	UTTAR PRADESH
	Recoverable Tax
	VAT		26.55	17.23	4.00	NIL	21.00	17.23	20.00	21.00	21.00		12.50	12.50	12.50
	Additional Tax				0.50								1.00	1.00	1.00
	Irrecoverable Tax
	Entry Tax	4.00		5.00			5.00	5.00	5.00				5.00
	CST		2.00	2.00	2.00	NIL	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes :   1. VAT on MS,HSD, ATF, LDO, FO & Naphtha is at first point only. For other products VAT is multi point and input credit will be available to the registered dealers.
	2. Entry tax is leviable on entry of products into a local area from any place outside that local area including a place outside the state of Uttar Pradesh for consumption,use or sales therein and can be set off against sales tax payable.
	3. VAT Rate of Bitumen changed from 4% to 12.50%;  VAT Rate of  ATF; FO; RFO; Naptha and Natural Gas (other than CNG changed from 20% to 21% effective 30.09.2008.
	4. VAT Rate of  ATF; FO; RFO; Naphatha and Natural Gas (other than CNG) when sold to Registered Dealers,  changed from 4% to 5% effective 30.09.2008.
	5.  Additional Tax of 0.5% on Schedule Goods(SKO-PDS, Solvent Oils, Finit) and 1% on Schedule V Goods(Auto LPG/Non-Domestic LPG, CNG, Bitumen and Lubricants) levied w.e.f. 1.6.2009.
7	UTTARAKHAND
	Recoverable Tax
	VAT		25.00	21.00	12.50	NIL	12.50	21.00	12.50	12.50	20.00		12.50	12.50	4.00
	Tax Rebate (effective 14.6.08)		(Re 1/Ltr)	(Re 1/Ltr)
	CST		2.00	2.00	2.00	Nil	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes :   1. VAT on MS,HSD, ATF & LDO is at first point only. For other products VAT is multi point and input credit will be available to the registered dealers.
	2. Exemption on inter oil company transactions has been withdrawn. Therefore, subsequent sale products by oil companies will be on composite basis
8	DELHI
	Recoverable Tax
	VAT		20.00	12.50	4.00	4.00	20.00	12.50	20.00	20.00	20.00		12.50	4.00	4.00
	CST		2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes :   1. Exemption on Inter oil company transactions is not available under VAT. However, input credit will be available to OMCs on subsequent sales.
	2. In case of local purchase of products within the state and subsequent transfer to other states, input credit will be available to the extent of VAT in excess of 4%.
	3. State Subsidy of Rs. 40/- for 14.2 kg implemented eff. 9.6.2008
9	HIMACHAL PRADESH
	Recoverable Tax
	VAT		25.00	14.00	0.00	4.00	12.50	8.00	12.50	4.00	20.00		12.50	12.50	4.00
	CST		2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes :    1. In case of local purchase of products within the state and subsequent transfer to other states, input credit will be available to the extent of VAT in excess of 4%.
	2. VAT on MS, HSD & ATF  is at first point only. No input credit for these products will be available.
10	JAMMU & KASHMIR
	Recoverable Tax
	Sales Tax		20.00	12.00
	VAT				4.00	4.00	4.00	12.50	12.50	12.50	20.00		12.50	12.50	4.00
	Employment Cess		Rs.3000/KL	Rs.1000/KL
	CST		2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Note :    In case of local purchase of products within the state and subsequent transfer to other states, input credit will be available to the extent of VAT in excess of 4%
11	PUNJAB
	Recoverable Tax
	VAT		27.50	8.80	4.00	4.00	12.50	8.80	12.50	4.00	20.00		12.50	12.50	4.00
	Cess		Re.1 /Ltr
	CST		2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes:  1. Exemption on Inter oil company transactions is not available under VAT. However, input credit will be available to OMCs on subsequent sales.
	2. In case of local purchase of products within the state and subsequent transfer to other states, input credit will be available to the extent of VAT in excess of 4%.
12	RAJASTHAN
	Recoverable Tax
	VAT		28.00	18.00	4.00	NIL	4.00	20.00	14.00	4.00	4.00		14.00	14.00	4.00
	Cess		Rs.0.50/Ltr.	Rs.0.50/Ltr.
	CST		2.00	2.00	2.00	NIL	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes  : 1. VAT is leviable Singlepoint at first stage on MS, HSD, LDO & ATF.
	2. In case of local purchase of products within the state and subsequent transfer to other states, input credit will be available to the extent of VAT in excess of 4%.
	3. Interoil comany transaction within state of Rajathan, of MS, HSD & LDO  will be covered by 4% Sales Tax  from 10th November 2008 & Input tax credit will be available to the extend of 4% of net retail selling or purchase price,
	whichever is less. And for other products, input credit will not be available.
State - Wise Recoverable and Irrecoverable Taxes as of 1.11.2009
	State & Taxes	Crude Oil	MS	HSD	SKO	LPG	FO	LDO	LSHS	NAPHTHA	ATF		SKO	LPG	ASPHALT
					Domestic	Domestic					Domestic	Int.Airlines	Non-Domestic
13	HARYANA
	Recoverable Tax
	VAT		20.00	8.8	4.00	NIL	12.50	8.80	12.50	12.50	20.00		12.50	12.50	4.00
	Irrecoverable Tax
	Local Area Devlopment Tax	4.00
	CST		2.00	2.00	2.00	NIL	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes :    1. Effective 8.7.02, tax @ 4 % is payable on interoil company sales transactions.
	2. In case of local purchase of products within the state and subsequent transfer to other states, input credit will be available to the extent of VAT in excess of 4%.
	3. Even though there is provision of Purchase Tax under the Haryana VAT Act, there will be no purchase tax liability on oil companies due to payment of VAT on  inter oil companies transactions price.
14	CHANDIGARH
	Recoverable Tax
	VAT		20.00	12.50	4.00	Nil	12.50	12.50	12.50	12.50	20.00		12.50	12.50	4.00
	Cess		Rs.10/KL	Rs.10/KL				Rs.10/KL
	CST		2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
15	ANDHRA PRADESH
	Recoverable Tax
	VAT	4.00	33.00	22.25	4.00	4.00	12.50	22.25	12.50	12.50	4.00		12.50	12.50	4.00
	Irrecoverable Tax
	Purchase Tax		4.00	4.00				4.00			4.00
	CST		2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes :   1. VAT on MS, HSD, ATF,LDO & PDS SKO is only at First point. For other products, VAT is applicable at each stage of sales.
	2. VAT on Crumb Rubber Modified Bitumen is 12.5%. VAT on ATF changed from 22% to 4% effective 15.2.2008.
	3. Purchase Tax is payable if the product is bought within the state from an Oil Company and transferred to other states.
	4. Exemption on Inter oil company transactions for products other than MS & HSD is not available. However, input credit will be available to OMCs on subsequent sales. In case of local purchase of products
	with in the state and subsequest transfer to other states, input credit will be available to the extent of VAT in excess of 4%.
	5. CST is irrecoverable only in the case of OMC CST sale.  It is recoverable in  CST sale to customers.
	6. State Subsidy of Rs. 25/- for 14.2 kg implemented eff. 29.1.2009
16	TAMIL NADU
	Recoverable Tax
	VAT		30.00	21.43	4.00	4.00	4.00	25.00	4.00	4.00	29.00		25.00	12.50	4.00
					(Note 6)	(Note 6)	(Note 7)		(Note 7)	(Note 7)
	Irrecoverable Tax
	Purchase Tax		9.00	9.00				5.00			5.00	5.00	5.00
	CST		2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes :  1. VAT on MS, HSD, ATF, LDO & Industrial SKO is at First point of sale and no Input Tax credit is available on these products. Inter oil company transactions of these products are exempt from VAT.
	2. Exemption on Inter oil company transactions for products other than MS, HSD,LDO,ATF and Industrial SKO is not available. However, input credit will be available to OMCs on subsequent sales.
	3. Purchase Tax is payable if the product is bought within the state from an Oil Company and transferred to other states or consumed within the state by the purchasing oil company.
	4. In case of local purchase of products (other than MS, HSD, ATF, LDO & Indl. SKO) within the state and subsequent transfer to other states, input credit will be available to the extent of VAT in excess of 4%.
	5. CST to Unregistered dealers is levied at 10% or regular VAT rate whichever is higher.
	6. Second  & subsequent sale of LPG Dom by distributor other than Oil company & SKO under PDS by wholeseller/retail distributor/ fair price shops is exempt from VAT.
	7. As per goods based concession notification, Rate of VAT for all the products other than MS, HSD, LDO, ATF ,Industrial and Auto LPG,Lubes and Industrial SKO are @4% effective 16.07.07.
	8. CST is irrecoverable only in the case of OMC CST sale.  It is recoverable in  CST sale to customers.
	9. Rate of tax for SKO - Non Dom sold to manufacturer reduced to 4% subject to the condition that  ITC is not eligible for them as per notification  dt. 23.3.2007 effective from 1.1.2007
17	PONDICHERRY
	Recoverable Tax
	VAT		12.50	12.50	0.00	1.00	12.50	12.50	12.50	12.50	12.50		12.50	12.50	12.50
	CST		2.00	2.00	0.00	1.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Note :   1.  VAT implemented eff. 01.07.2007.
	2.  CST is irrecoverable only in the case of OMC CST sale. It is recoverable in CST sale to customers.
18	KERALA
	Recoverable Tax
	Sales Tax		29.01	24.69				41.00			25.00
	Addl. Tax on Sales Tax							15.00			15.00
	Social Security Cess @1% on Sales tax and addl. Tax		1.00	1.00				1.00			1.00
	VAT				4.00	4.00	12.50		12.50	4.00			12.50	12.50	4.00
	Social Security Cess @1% on VAT				1.00		1.00		1.00	1.00			1.00	1.00	1.00
	Irrecoverable Tax
	Purchase Tax
	CST		Refer Note 2	Refer Note 2	Refer Note 2	Refer Note 2	2.00	2.00	2.00	2.00	2.00	2.00	Refer Note 2	Refer Note 2	2.00
	Notes :   1. For products covered under VAT, exemption on inter oil company transactions is not available. However, input credit will be available to OMCs on subsequent sales. In case.
	2. Inter State Oil Company sale of MS, HSD, SKO & LPG produced with in the state is exempt from CST eff 12.10.2006.
	3. Purchase Tax is payable if the product is bought within the state from an Oil Company and transferred to other states.
	4. CST is irrecoverable only in the case of OMC CST sale.  It is recoverable in  CST sale to customers.
State - Wise Recoverable and Irrecoverable Taxes as of 1.11.2009
	State & Taxes	Crude Oil	MS	HSD	SKO	LPG	FO	LDO	LSHS	NAPHTHA	ATF		SKO	LPG	ASPHALT
					Domestic	Domestic					Domestic	Int.Airlines	Non-Domestic
19	KARNATAKA
	Recoverable Tax
	Sales Tax		25.00	18.00				18.00			28.00
	Entry Tax		5.00	5.00			5.00	5.00	5.00	5.00					5.00
	VAT				4.00	1.00	12.50		12.50	12.50			12.50	12.50	4.00
	Irrecoverable Tax
	Purchase Tax		28.00	4.00	4.00		12.50	4.00	12.50	12.50	28.00	28.00	12.50	12.50	4.00
	Resale Tax (Entry Tax)	1.00									1.50	1.50
	CST		2.00	2.00	2.00	1.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes :    1. MS, HSD, LDO & ATF though covered under KST Act, are exempt from Road & Infrastructure Cess. Road & Infrastructure Cess is not applicable for Prods. covered under VAT.
	2. VAT on Crumb Rubber Modified Bitumen is 4%
	3. For products covered under VAT, exemption on inter oil company transactions is not available. However, input  tax credit will be available to OMCs on subsequent sales. In case of local purchase of products from OMCs  with in the state and
	subsequent stock transfer to other  states input  tax credit to the extent of 2%  will be disallowed.
	4. CST is irrecoverable only in the case of OMC CST sale.  It is recoverable in  CST sale to customers. In case of Inter State sales of LPG(Dom.) the CST rate is 1%.
	5. Where any of the petroleum products is used as fuel in a MV, NO ITC is allowed.
	6. Sales Tax on crude is on first sales point and on second sales it is exempted. No ITC for Crude.
20	ORISSA
	Recoverable Tax
	VAT		18.00	18.00	4.00	4.00	12.50	20.00	12.50	12.50	18.00		12.50	12.50	4.00
	Entry tax		1.00	1.00	1.00	1.00	1.00	1.00					1.00	1.00	2.00
	CST		2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
21	ASSAM
	Recoverable Tax
	VAT		27.50	16.50	5.00	4.00	4.00	15.50	12.50	12.50	22.00		12.50	12.50	4.00
	Irrecoverable Tax
	Purchase Tax		4.00	4.00	4.00	4.00	4.00	4.00	4.00	4.00	4.00	4.00	4.00	4.00	4.00
	CST		2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
22	BIHAR
	Recoverable Tax
	VAT		24.50	18.36	12.50	1.00	12.50	18.36	12.50	12.50	29.00		12.50	12.50	4.00
	Irrecoverable Tax
	Surcharge on VAT			10.00				10.00
	Entry Tax	2.00	16.00	16.00	8.00	8.00	8.00	16.00	8.00	8.00	8.00	8.00	8.00	8.00	4.00
	CST		2.00	2.00	2.00	1.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes :    1. Entry Tax on products is adjustable against sales tax payable
	2. VAT on Bitumen changed from 12.50% to 4% effective 1st april, 2006 & Entry Tax changed from 8% to 4% effective 12.09.2007.
23	JHARKAND
	Recoverable Tax
	VAT		20.00	14.50	4.00	4.00	12.50	20.00	12.50	12.50	20.00	0.00	12.50	12.50	4.00
	Irrecoverable Tax
	Entry Tax														4.00
	CST		2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes  :  1. Inter oil Co. transaction are exempted from VAT.
	2. Entry Tax payable on Bitumen is eligible for set off against VAT.
24	WEST BENGAL
	Recoverable Tax
	Sales Tax		25.00	17.00				12.50			25.00
	Sales Tax Rebate (effective 31.1.2009)			(290.00)				(290.00)
	Cess		Rs.1000/KL	Rs.1000/KL										Rs.1000/MT
	VAT				4.00	4.00	4.00		12.50	4.00			12.50	12.50	4.00
	Irrecoverable Tax
	Additional Tax on Sales Tax		20.00	20.00				20.00			20.00
	CST		2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00	2.00
	Notes :  There is a tax rebate of Rs.17/KL on MS Sales.