Lok Sabha Question No. 2736 (UNSTARRED), answered on 2018-03-12
Subject: Prices of Petroleum Products
Ministry: PETROLEUM AND NATURAL GAS
Asked by: RAHUL RAMESH SHEWALE, RAVINDRA VISHWANATH GAIKWAD, SANJAY SHAMRAO DHOTRE, PONNUSAMY VENUGOPAL, Pratyusha Rajeshwari Singh, SUSHMITA DEV, JYOTIRADITYA MADHAVRAO SCINDIA, BHARTRUHARI MAHTAB, SUKENDER REDDY GUTHA, C.S. PUTTARAJU, Kunhalikutty, P.K., Y. S. AVINASH REDDY, S.P. MUDDAHANUMEGOWDA

## LOK SABHA UNSTARRED QUESTION NO. 2736 TO BE ANSWERED ON 12 TH  MARCH, 2018

## PRICES OF PETROLEUM PRODUCTS

2736.   SHRI RAHUL SHEWALE:

PROF. RAVINDRA VISHWANATH GAIKWAD:

SHRI SANJAY DHOTRE:

DR. P. VENUGOPAL:

SHRIMATI PRATYUSHA RAJESHWARI SINGH:

KUMARI SUSHMITA DEV:

SHRI JYOTIRADITYA M. SCINDIA:

SHRI BHARTRUHARI MAHTAB:

SHRI GUTHA SUKENDER REDDY:

SHRI C.S. PUTTA RAJU:

SHRI P.K. KUNHALIKUTTY:

SHRI Y.S. AVINASH REDDY:

SHRI S.P. MUDDAHANUME GOWDA:

पेट्रोल ियम और प्राक ृ तिक गैस मंत्री

## Will the Minister of PETROLEUM AND NATURAL GAS be pleased to state:

- (a) whether the Government has kept petrol and diesel out of the purview of Goods and Services Tax (GST) and if so, the reasons therefor;
- (b) the details of increase/decrease in the prices of petrol, diesel, LPG and other petroleum products including  break  up  of  taxes  during  the  last  three  years  and  the  current  year  along  with  the criteria/policy to fix price of petroleum products in the country, product-wise;
- (c) the price at which the crude oil was imported during the said period, year-wise along with the average difference in prices of petrol and diesel in view of the price of imported crude oil;
- (d) whether the crude oil prices witnessed a drop of around eight to nine percent during January and February 2018 in the international market and if so, the details thereof along with the quantum of crude oil imported during the said period and steps taken to provide relief to consumers in view of fall in prices of crude oil in the international market; and
- (e) whether the Government/State Governments propose to reduce taxes/ excise duty on petrol and diesel and fix uniform price of petrol and diesel across the country and if so, the details thereof along with the steps taken to implement the said proposal and provide relief to the common people?

## ANSWER

## पेट्रोल ियम और प्राक ृ तिक गैस मंत्री (श्री धमेन्द्र प्रधान)

## MINISTER OF PETROLEUM AND NATURAL GAS (SHRI DHARMENDRA PRADHAN)

(a):   Clause 12 A of Article 366 of the Constitution defines 'goods and services tax' (GST) as 'any tax on supply of goods or services or both except taxes on the supply of alcoholic liquor for human consumption'.  Further  Article  279  A  (5)  provides  that  Goods  and  Services  Tax  Council  shall recommend the date on which goods and services tax shall be levied on petroleum crude, high speed diesel, motor spirit, natural gas and aviation turbine fuel. Thus while petroleum products are included under goods and services tax, the date on which GST shall be levied on such products shall be as per decision of the Goods and Services Tax Council.

- (b):          Prices  of  Petrol  and  Diesel  have  been  made  market-determined  effective  26.06.2010  and 19.10.2014  respectively.  Since  then,  the  Public  Sector  Oil  Marketing  Companies  (OMCs)  take appropriate  decision  on  pricing  of  Petrol  and  Diesel  in  line  with  international  product  prices  and other market conditions. The Government continues to modulate the effective price to consumer for Subsidized Domestic LPG and Retail Selling Price (RSP) of PDS Kerosene.

The  details  of  increase/decrease  in  the  prices  of  Petrol,  Diesel,  LPG  and  PDS  Kerosene during the last three years and the current year are given at Annexure I.

Central Government is levying Customs duty at the rate of 2.5% on Petrol and Diesel. The Customs duty on Domestic LPG and PDS Kerosene is nil. The current Excise Duty on Petrol and Diesel is Rs.19.48/litre and 15.33/litre respectively. At present, applicable GST on Domestic LPG and PDS Kerosene is 5%.

State wise effective rate of taxes on petrol and diesel as on 01.03.2018 is given as Annexure II.

(c) &(d): Details of Crude oil imports in terms of  quantity and value (Rs. Crores), during the last three years and current year, are given below:-

| Period             | Qty.(TMT)   | Value Rs. Crore   |
|--------------------|-------------|-------------------|
| 2014-15            | 189,435     | 687,416           |
| 2015-16            | 202,850     | 416,579           |
| 2016-17            | 213,932     | 470,159           |
| 2017-18 (Apr-Jan)^ | 184,448     | 459,561           |

^Provisional

`

The price of Indian basket of crude oil during the period December 2017 to February 2018 is given below:-

| Period         |   $/bbl |
|----------------|---------|
| December, 2017 |   62.29 |
| January, 2018  |   67.06 |
| February, 2018 |   63.54 |

Prices of Petrol and Diesel have been made market-determined effective 26.06.2010 and 19.10.2014 respectively.  Since  then,  the  Public  Sector  Oil  Marketing  Companies  (OMCs)  take  appropriate decision on pricing of Petrol and Diesel in line with international product prices and other market conditions.  The details of prices of Petrol and Diesel have already been provided in Annexure-I

- (e):      With  an  aim  to  reduce  the  prices  of  Petrol  and  Diesel  and  give  relief  to  the  consumers,  the Central Government reduced the Central Excise duty on Petrol and Diesel by Rs.2 per litre effective from 4 th October, 2017.  The Central Government also requested the State Governments to reduce

VAT imposed by them on Petrol and Diesel so as to give more relief to the consumers. Accordingly, four State Governments and one Union Territory have reduced the VAT on Petrol and Diesel.

x-x-x-x-x

## Annexure-I

Annexure referred to in reply to parts (b) of the Lok Sabha Unstarred Question No.2736 asked by Shri Rahul Shewale, Prof. Ravindra Vishwanath Gaikwad, Shri Sanjay Dhotre: Dr. P. Venugopal, Shrimati Pratyusha Rajeshwari Singh, Kumari Sushmita Dev, Shri Jyotiraditya M. Scindia, Shri Bhartruhari Mahtab, Shri Gutha Sukender Reddy, Shri C.S. Putta Raju, Shri P.K. Kunhalikutty, Shri Y.S. Avinash Reddy and Shri S.P. Muddahanume Gowda to be answered on 12 th March, 2018 regarding 'Prices of Petroleum Products'.

Retail Selling Prices of Petrol, Diesel (till 16.06.2017) and domestic LPG at Delhi & PDS kerosene at Mumbai

|             |             |             |             | Domestic LPG      | Domestic LPG      |
|-------------|-------------|-------------|-------------|-------------------|-------------------|
| Date        | Petrol      | Diesel      | PDS SKO     | Subsidized        | Non-subsidized    |
|             | (Rs./litre) | (Rs./litre) | (Rs./litre) | (Rs./14.2 KGCyl.) | (Rs./14.2 KGCyl.) |
| 01.04.2014  | 72.26       | 55.49       | 14.96       | 414.00            | 980.50            |
| 16.04.2014  | 71.41       |             |             |                   |                   |
| 01.05.2014  |             |             |             |                   | 928.50            |
| 16.05.2014  |             | 56.71       |             |                   |                   |
| 01.06.2014  |             | 57.28       |             |                   | 905.00            |
| 07.06.2014  | 71.51       |             |             |                   |                   |
| 25.06.2014  | 71.56       |             |             |                   | 906.00            |
| 01.07.2014  | 73.60       | 57.84       |             |                   | 922.50            |
| 01.08.2014  | 72.51       | 58.40       |             |                   | 920.00            |
| 16.08.2014  | 70.33       |             |             |                   |                   |
| 31.08.2014  | 68.51       | 58.97       |             |                   |                   |
| 01.09.2014  |             |             |             |                   | 901.00            |
| 01.10.2014  | 67.86       |             |             |                   | 880.00            |
| 15.10.2014  | 66.65       |             |             |                   |                   |
| 19.10.2014  |             | 55.60       |             |                   |                   |
| 23.10.2014  |             |             |             | 417.00            | 883.50            |
| 01.11.2014* | 64.24       | 53.35       | 15.14       |                   | 865.00            |
| 01.12.2014  | 63.33       | 52.51       |             |                   | 752.00            |
| 16.12.2014  | 61.33       | 50.51       |             |                   |                   |
| 01.01.2015  |             |             |             |                   | 708.50            |
| 17.01.2015  | 58.91       | 48.26       |             |                   |                   |
| 01.02.2015  |             |             |             |                   | 605.00            |
| 04.02.2015  | 56.49       | 46.01       |             |                   |                   |
| 16.02.2015  | 57.31       | 46.62       | 15.24       |                   |                   |
| 01.03.2015  | 60.49       | 49.71       |             |                   | 610.00            |
| 01.04.2015# |             |             |             | 417.82            | 621.00            |
| 02.04.2015  | 60.00       | 48.50       |             |                   |                   |
| 16.04.2015  | 59.20       | 47.20       |             |                   |                   |
| 01.05.2015  | 63.16       | 49.57       | 15.24       |                   | 616.00            |
| 16.05.2015  | 66.29       | 52.28       |             |                   |                   |
| 01.06.2015  |             |             |             |                   | 626.50            |
| 16.06.2015  | 66.93       | 50.93       |             |                   |                   |
| 01.07.2015  | 66.62       | 50.22       |             |                   | 608.50            |
| 16.07.2015  | 66.90       | 49.72       |             |                   |                   |

|            | Petrol      | Diesel      | PDS SKO     | Domestic LPG      | Domestic LPG      |
|------------|-------------|-------------|-------------|-------------------|-------------------|
| Date       |             |             |             | Subsidized        | Non-subsidized    |
|            | (Rs./litre) | (Rs./litre) | (Rs./litre) | (Rs./14.2 KGCyl.) | (Rs./14.2 KGCyl.) |
| 01.08.2015 | 64.47       | 46.12       |             |                   | 585.00            |
| 15.08.2015 | 63.20       | 44.95       |             |                   |                   |
| 01.09.2015 | 61.20       | 44.45       |             |                   | 559.50            |
| 01.10.2015 |             | 44.95       |             |                   | 517.50            |
| 16.10.2015 |             | 45.90       |             |                   |                   |
| 01.11.2015 | 60.70       | 45.93       |             |                   | 545.00            |
| 16.11.2015 | 61.06       | 46.80       |             |                   |                   |
| 01.12.2015 | 60.48       | 46.55       |             |                   | 606.50            |
| 09.12.2015 |             |             |             | 419.26            | 608.00            |
| 16.12.2015 | 59.98       | 46.09       |             |                   |                   |
| 01.01.2016 | 59.35       | 45.03       |             | 419.33            | 657.50            |
| 02.01.2016 | 59.35       | 45.03       |             |                   |                   |
| 16.01.2016 | 59.03       | 44.18       |             |                   |                   |
| 19.01.2016 | 59.99       | 44.71       |             |                   |                   |
| 31.01.2016 | 59.99       | 44.71       |             |                   |                   |
| 01.02.2016 | 59.95       | 44.68       |             | 419.22            | 575.00            |
| 18.02.2016 | 59.63       | 44.96       |             |                   |                   |
| 01.03.2016 | 56.61       | 46.43       |             | 419.13            | 513.50            |
| 04.03.2016 |             |             | 15.42       |                   |                   |
| 17.03.2016 | 59.68       | 48.33       |             |                   |                   |
| 01.04.2016 |             |             |             |                   | 509.50            |
| 05.04.2016 | 61.87       | 49.31       |             |                   |                   |
| 16.04.2016 | 61.13       | 48.01       |             |                   |                   |
| 25.04.2016 |             |             | 15.36       |                   |                   |
| 01.05.2016 | 62.19       | 50.95       |             | 419.15            | 527.50            |
| 07.05.2016 |             | 50.41       |             |                   |                   |
| 17.05.2016 | 63.02       | 51.67       |             |                   |                   |
| 01.06.2016 | 65.60       | 53.93       |             | 419.18            | 548.50            |
| 03.06.2016 |             |             | 15.02       |                   |                   |
| 16.06.2016 | 65.65       | 55.19       |             |                   |                   |
| 01.07.2016 | 64.76       | 54.70       |             | 421.16            | 537.50            |

|            |             | Diesel      | PDS SKO     | Domestic LPG      | Domestic LPG      |
|------------|-------------|-------------|-------------|-------------------|-------------------|
| Date       | Petrol      |             |             | Subsidized        | Non-subsidized    |
|            | (Rs./litre) | (Rs./litre) | (Rs./litre) | (Rs./14.2 KGCyl.) | (Rs./14.2 KGCyl.) |
| 07.07.2016 |             |             | 15.27       |                   |                   |
| 16.07.2016 | 62.51       | 54.28       |             |                   |                   |
| 01.08.2016 | 61.09       | 52.27       | 15.53       | 423.09            | 487.00            |
| 16.08.2016 | 60.09       | 50.27       | 15.68       |                   |                   |
| 01.09.2016 | 63.47       | 52.94       | 15.94       | 425.06            | 466.50            |
| 16.09.2016 | 64.21       | 52.59       | 16.19       |                   |                   |
| 21.09.2016 |             |             | 16.40       |                   |                   |
| 01.10.2016 | 64.58       | 52.51       | 16.66       | 427.09            | 490.00            |
| 05.10.2016 | 64.72       | 52.61       |             |                   |                   |
| 16.10.2016 | 66.45       | 55.38       | 16.92       |                   |                   |
| 28.10.2016 |             |             |             | 428.59            | 492.00            |
| 01.11.2016 |             |             | 17.17       | 430.64            | 529.50            |
| 06.11.2016 | 67.62       | 56.41       |             |                   |                   |
| 16.11.2016 | 65.93       | 54.71       | 17.51       |                   |                   |
| 01.12.2016 | 66.10       | 54.57       | 17.76       | 432.71            | 584.00            |
| 16.12.2016 |             |             | 18.02       |                   |                   |
| 17.12.2016 | 68.94       | 56.68       |             |                   |                   |
| 01.01.2017 |             |             | 18.28       | 434.71            | 585.00            |
| 02.01.2017 | 70.60       | 57.82       |             |                   |                   |
| 16.01.2017 | 71.14       | 59.02       | 18.54       |                   |                   |
| 01.02.2017 |             |             | 18.77       | 434.80            | 651.50            |
| 01.03.2017 |             |             |             | 434.93            | 737.50            |
| 01.04.2017 | 66.29       | 55.61       |             | 440.90            | 723.00            |
| 07.04.2017 |             |             | 19.03       |                   |                   |
| 16.04.2017 | 68.07       | 56.83       | 19.29       |                   |                   |
| 01.05.2017 | 68.09       | 57.35       | 19.65       | 442.77            | 631.00            |
| 16.05.2017 | 65.32       | 54.90       | 19.91       |                   |                   |
| 01.06.2017 | 66.91       | 55.94       | 20.17       | 446.65            | 552.50            |

|            |                                                    |             |             | Domestic LPG      | Domestic LPG      |
|------------|----------------------------------------------------|-------------|-------------|-------------------|-------------------|
| Date       | Petrol                                             | Diesel      | PDS SKO     | Subsidized        | Non-subsidized    |
|            | (Rs./litre)                                        | (Rs./litre) | (Rs./litre) | (Rs./14.2 KGCyl.) | (Rs./14.2 KGCyl.) |
| 16.06.2017 | 65.48                                              | 54.49       | 20.43       |                   |                   |
| 01.07.2017 | Since 16.6.2017, Daily                             |             | 21.09       | 477.46            | 564.00            |
| 11.07.2017 |                                                    |             | 21.22       |                   |                   |
| 16.07.2017 |                                                    |             | 21.48       |                   |                   |
| 01.08.2017 |                                                    |             | 21.74       | 479.77            | 524.00            |
| 16.08.2017 |                                                    |             | 22.00       |                   |                   |
| 01.09.2017 |                                                    |             | 22.27       | 487.18            | 597.50            |
| 16.09.2017 |                                                    |             | 22.53       |                   |                   |
| 20.09.2017 |                                                    |             | 22.76       |                   |                   |
| 30.09.2017 | revision for petrol/diesel has been implemented**. | price       |             | 488.68            | 599.00            |
| 01.10.2017 |                                                    |             |             | 491.13            | 649.00            |
| 16.10.2017 |                                                    |             |             |                   |                   |
| 01.11.2017 |                                                    |             |             | 495.69            | 742.00            |
| 15.11.2017 |                                                    |             | 22.12       |                   |                   |
| 01.12.2017 |                                                    |             |             | 495.69            | 747.00            |
| 16.12.2017 |                                                    |             |             |                   |                   |
| 01.01.2018 |                                                    |             | 22.39       | 495.64            | 741.00            |
| 16.01.2018 |                                                    |             | 22.65       |                   |                   |
| 01.02.2018 |                                                    |             | 22.91       | 495.63            | 736.00            |
| 16.02.2018 |                                                    |             | 23.17       |                   |                   |
| 01.03.2018 |                                                    |             | 23.44       | 493.09            | 689.00            |

## Notes -

*Since there is 'Nil' allocation of PDS kerosene in Delhi from Q3, 2013-14, RSP of PDS kerosene w.e.f. 1.11.2014 onwards is at Mumbai.

#  Effective  1st  January,  2015,  Modified  DBTL  scheme  has  been  implemented  in  the  entire  country.  The  effective  cost  to consumer is after DBTL Subsidy.

**The prices of Petrol and Diesel as on 5.3.2018 are Rs. 72.32/ litre and Rs. 62.89/ litre respectively. (as per IOCL at Delhi).

## Annexure-II

Annexure referred to in reply to parts (b) of the Lok Sabha Unstarred Question No.2736 asked by Shri Rahul Shewale, Prof. Ravindra Vishwanath Gaikwad, Shri Sanjay Dhotre: Dr. P. Venugopal, Shrimati Pratyusha Rajeshwari  Singh,  Kumari  Sushmita  Dev,  Shri  Jyotiraditya  M.  Scindia,  Shri  Bhartruhari  Mahtab,  Shri Gutha Sukender Reddy, Shri C.S. Putta Raju, Shri P.K. Kunhalikutty, Shri Y.S. Avinash Reddy and Shri S.P. Muddahanume Gowda to be answered on 12 th March, 2018 regarding 'Prices of Petroleum Products'.

## State-wise rates of taxes as on 01.03.2018 on Petrol and Diesel

|   Sr. No | State                                    | Petrol                                                                                                                   | Diesel                                                                                                                                                |
|----------|------------------------------------------|--------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------|
|        1 | Andhra Pradesh                           | 31% VAT + Rs.4/litre VAT                                                                                                 | 22.25% VAT + Rs.4/litre VAT                                                                                                                           |
|        2 | Arunachal Pradesh                        | 20% VAT                                                                                                                  | 12.50% VAT                                                                                                                                            |
|        3 | Assam                                    | 32.66% VAT or Rs.14 per litre whichever is higher                                                                        | 23.66% VAT or Rs.8.75 per litre whichever is higher                                                                                                   |
|        4 | Bihar                                    | 26% VAT (30% Surcharge on VAT as irrecoverable tax)                                                                      | 19% VAT (30% Surcharge on VAT as irrecoverable tax)                                                                                                   |
|        5 | Chhattisgarh                             | 25% VAT + Rs.2/litre VAT                                                                                                 | 25% VAT + Rs.1/litre VAT                                                                                                                              |
|        6 | Delhi                                    | 27% VAT                                                                                                                  | Rs.250/KL air ambience charges + 16.75% VAT                                                                                                           |
|        7 | Gujarat                                  | 20% VAT+ 4% Cess on Town Rate&VAT                                                                                        | 20% VAT + 4 %Cess on Town Rate&VAT                                                                                                                    |
|        8 | Goa                                      | 17% VAT + 0.5% Green cess                                                                                                | 19% VAT + 0.5% Green cess                                                                                                                             |
|        9 | Himachal Pradesh                         | 26% VAT                                                                                                                  | 15% VAT                                                                                                                                               |
|       10 | Haryana                                  | 25% VAT+5% additional tax on VAT                                                                                         | 16.40% VAT+5% additional tax on VAT                                                                                                                   |
|       11 | Jharkhand                                | 22% or Rs.15/litre whichever is higher VAT + Rs.1000/KL cess                                                             | 22% or Rs.8.37/litre whichever is higher VAT + Rs.1000 cess                                                                                           |
|       12 | Jammu &Kashmir                           | 24% MST+ Rs.3000/KL employment cess                                                                                      | 16% MST+ Rs.1000/KL employment cess                                                                                                                   |
|       13 | Kerala                                   | 31.80% sales tax+ Rs.1/litre additional sales tax + 1% cess                                                              | 24.52% sales tax+ Rs.1/litre additional sales tax + 1% c                                                                                              |
|       14 | Karnataka                                | 30% sales tax                                                                                                            | 19% sales tax                                                                                                                                         |
|       15 | Madhya Pradesh                           | 28 %VAT+Rs.4/litre VAT+1% cess                                                                                           | 22% VAT + 1% cess                                                                                                                                     |
|       16 | Maharashtra - Mumbai, Thane &Navi Mumbai | 26% VAT+ Rs.9/Litre additional tax                                                                                       | 24% VAT + Rs.1/KL additional tax                                                                                                                      |
|       17 | Maharashtra (Rest of State)              | 25% VAT+ Rs.9/Litre additional tax                                                                                       | 21% VAT + Rs.1/KL additional tax                                                                                                                      |
|       18 | Manipur                                  | 25% VAT                                                                                                                  | 14.50% VAT                                                                                                                                            |
|       19 | Meghalaya                                | 22% VAT + 2% surcharge                                                                                                   | 13.5% VAT +2% surcharge                                                                                                                               |
|       20 | Mizoram                                  | 20% VAT                                                                                                                  | 12% VAT                                                                                                                                               |
|       21 | Nagaland                                 | 23.5% VAT +5% surcharge                                                                                                  | 13.5% VAT+ 5% surcharge                                                                                                                               |
|       22 | Odisha                                   | 26% VAT                                                                                                                  | 26% VAT                                                                                                                                               |
|       23 | Punjab                                   | Rs.2050/KL (cess) +28% VAT+10% additional tax on VAT                                                                     | Rs.1050/KL (cess) + 13.40% VAT+10% additional tax VAT                                                                                                 |
|       24 | Rajasthan                                | 30% VAT+Rs 1500/KL road development cess                                                                                 | 22% VAT+ Rs.1750/KL road development cess                                                                                                             |
|       25 | Sikkim                                   | 25% VAT+ Rs.3000/KL cess + Rs 100/KL sikkim consumer welfare fund                                                        | 17.5% VAT + Rs.2500/KL cess + Rs 100/KL sikkim consumer welfareFund                                                                                   |
|       26 | Tamil Nadu                               | 34% VAT                                                                                                                  | 25% VAT                                                                                                                                               |
|       27 | Telangana                                | 35.20% VAT                                                                                                               | 27% VAT                                                                                                                                               |
|       28 | Tripura                                  | 20% VAT                                                                                                                  | 13.50% VAT                                                                                                                                            |
|       29 | West Bengal                              | 25% or Rs.13.12/litre whichever is higher as sales tax+ Rs.1000/KL cess (20% Additional tax on VAT as irrecoverable tax) | 17% or Rs.7.70/litre whichever is higher as sales tax + Rs 1000/KL cess - Rs 290/KL sales tax rebate (20% Additional tax on VAT as irrecoverable tax) |
|       30 | Uttar Pradesh                            | 26.80% or Rs.16.74 per litre whichever in higher as VAT                                                                  | 17.48% or Rs.9.41 per litre whichever in higher as VA                                                                                                 |
|       31 | Uttarakhand                              | 25% or Rs.17/litre whichever is higher as VAT                                                                            | 17.48% VAT or Rs.9.41/litre whichever is higher as V                                                                                                  |
|       32 | Andaman &Nicobar Islands                 | 6%                                                                                                                       | 6%                                                                                                                                                    |
|       33 | Chandigarh                               | Rs.10/KL cess +19.74% VAT                                                                                                | Rs.10/KL cess + 11.40% VAT                                                                                                                            |
|       34 | Dadra &Nagar Haveli                      | 20% VAT                                                                                                                  | 15% VAT                                                                                                                                               |
|       35 | Daman &Diu                               | 20% VAT                                                                                                                  | 15% VAT                                                                                                                                               |
|       36 | Lakshadweep                              | Nil                                                                                                                      | Nil                                                                                                                                                   |
|       37 | Puducherry                               | 21.15% VAT                                                                                                               | 17.15% VAT                                                                                                                                            |