Lok Sabha Question No. 1274 (UNSTARRED), answered on 2020-09-19
Subject: Taxes on Petrol/Diesel
Ministry: PETROLEUM AND NATURAL GAS
Asked by: Sougata Ray, S. Jagathrakshakan, A.K.P. Chinraj, Anto  Antony

## LOK SABHA UNSTARRED QUESTION NO, 1274

## Tares on Petrol/Diesel

+1274.

SHRI5.JAGATHRAKSHAKAN;

SHRI ANTO ANTONY:

Wil; thc Minister

- of various pctroleurn products In the country ad (2)
- in the
- (he low whether India stocked enough petroleum products during details thereof;
- {e) the Total amount of crude oil imported along total 2mount Goverriment for imports; spent and
- petrol and diesel (per litre) by thie Union {d) Lhe details regarding the tax and cess imposed Government and State Goverament; if any and whether the making il profit
- whether the Governrent hzs any pronasal to details thereof; if not; the reasons therefor?

## ANSWER

- uf various petroleum products in the Country for (a) The wise and State wvise sales is attached at Year 2019-20 informed by Oil Marketing   Companies (QMCs) Financial Annerure month
- products, month wise from April 2020 Atigust The details of consumption of petroleum 2020 (P} is given below:

## Monthly consumption of Petroleum products (TMT)

~JUly 2019arid April -July 2020 are provisional Figures for the April

|                                                                   | Kpril       |       | June   |   July_ |   August |
|-------------------------------------------------------------------|-------------|-------|--------|---------|----------|
| Year/Month                                                        | 18320       | 19083 | 17674  |   17749 |  17181   |
|                                                                   | 9404        | 15373 | 16185  |   15564 |  14391   |
| 2020 (P}                                                          |             | -3710 | -1490  |    2185 |  -2790   |
| Growth Volume Growth %ge as compared to corresponding ofine month | -8915 -48,7 | -15,4 |        |     423 |     16.2 |

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- The AIl India Stock of Sensitive during March 2020 to Septeriber 2020 is below; given
- details of the taxes levied on pctrol and diesel by Union Government and Statc The Governmentis given as urider:
- rleson and diesel are Eiven below: petrol
- 3Y4 social welfzre The Customs duty ratcson petrol and diesel is 2.5 % plus Customs dutr: surcharge,
- Excise duty: The Central Fxcise duty {Rs. per litre)

| a5 on Ist of the month (March 2020t2 September 20202 In TMT Stock of sensitive products   | a5 on Ist of the month (March 2020t2 September 20202 In TMT Stock of sensitive products   | a5 on Ist of the month (March 2020t2 September 20202 In TMT Stock of sensitive products   | a5 on Ist of the month (March 2020t2 September 20202 In TMT Stock of sensitive products   | a5 on Ist of the month (March 2020t2 September 20202 In TMT Stock of sensitive products   | a5 on Ist of the month (March 2020t2 September 20202 In TMT Stock of sensitive products   | a5 on Ist of the month (March 2020t2 September 20202 In TMT Stock of sensitive products   | a5 on Ist of the month (March 2020t2 September 20202 In TMT Stock of sensitive products   |
|-------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------|
|                                                                                           | 01.03.2020                                                                                |                                                                                           | 01.05,2020                                                                                | 01.06.2020                                                                                | 2020 01.07_                                                                               |                                                                                           | 01.09.2020                                                                                |
|                                                                                           | 705                                                                                       | 720                                                                                       | 811                                                                                       | 800                                                                                       | 798                                                                                       | 720                                                                                       | 647                                                                                       |
| LPG                                                                                       |                                                                                           | 1667                                                                                      | 2223                                                                                      | 2097                                                                                      | 2079                                                                                      | 1944                                                                                      | 1622                                                                                      |
| MS                                                                                        | 1391                                                                                      |                                                                                           |                                                                                           |                                                                                           | 528                                                                                       | 584                                                                                       |                                                                                           |
| SkO                                                                                       | 50}                                                                                       | 522                                                                                       | 569                                                                                       |                                                                                           | 4125                                                                                      | 5095                                                                                      | 5276                                                                                      |
| KSD                                                                                       | 2924                                                                                      | 3785                                                                                      | 5020                                                                                      | 4274                                                                                      |                                                                                           |                                                                                           |                                                                                           |

| Effective Date   |   Petrol |   Diesel |
|------------------|----------|----------|
| 06/05/20         |    32.98 |    31.83 |

petroi and diesel 35 on 1"September 2020Js attached VAD: State wise actua

PSU Qil Marketing Company from all activities during the The details of after Iax earned by last three years and current year is given as under: profit

|           |         |         |         | (Rs Crore)   |
|-----------|---------|---------|---------|--------------|
| Companies | 2017-18 | 2018-19 | 2019-20 | Q1-2020-21   |
| IOCL      | 21,346  | 16,894  | 1,313   | 1,911        |
| HPCL      | 6,357   | 6,029   | 2,637   | 2,614        |
| BPCL      | 7,019   | 7,132   | 2,683   | 2,076        |

- oii imported along with its rate during August 2019 to July (e} The wise deiails of crude 2020 a5 month
- Conslitution of India defines 'Goods and services Tax' (6 The Clause 12 A of A;licle 366 of the on the supply of of services or both except taxes {GST) as tax on supply alcoholic liquor for human consumption" and services tax shall he Services Tax Council shall recommend thc date on which turbine crudc, high speed diesel, molor spirit, natural gas and aviation levied on petroizum under and services tzx, the dete on fuel, Thus, while petrcleum products are incluged decision of Ihe Goods and Scrvices which GST shall be levied such products shall be &s per Tax Council "any goods on

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(d} of the Lok Sabha unstarred question No.1274 asked by Prof Annekure referred ta in reply to Jagathrakshakan; Shri A.KP, Chinra] Shri Anto SauFatz regarding Taxes on Petrol/Diesel Ray,

| State/UT                                 | Petrol                                                                                  | Diesel                                               |
|------------------------------------------|-----------------------------------------------------------------------------------------|------------------------------------------------------|
|                                          | Sales Tax/VAT                                                                           | Sales Tax/VAT                                        |
| Andaman & Nicobar Islands                |                                                                                         |                                                      |
| Andhra Pradesh                           | VAT 31% VAT + Rs.4/litre                                                                | 22.2596 VAT + Rs.A/litre VAT                         |
| Arunachal Pradesh                        |                                                                                         |                                                      |
| Assam                                    | 66%6 cr Rs.22.63 per litre whichever Is higher as VAT                                   | whichever is higher as VAT                           |
| Bihar                                    | 161.65/Litre whichever is 26% or Rs (3096 Surcharge on VAT a5 higher irrecoverable tax} | is higher {30 Surcharge on VAT a5 irrecoverable tax) |
| Chandigarh                               | whlchever is higher Rs.12.58/Litre                                                      | Rs,7.63/Litre whichever [s hlgher                    |
| Chhattisgarh                             | 2/iitre VAT 25%6 VAT                                                                    |                                                      |
| Dadra and Nzgar Kaveli and Daman and Diu | 20% VAT                                                                                 | 209 VAT                                              |
| Delhi                                    | 3086 VAT                                                                                | 16.75% VAT                                           |
| Goa                                      | Cess 259 VAT + 0.59 Green                                                               |                                                      |
| Gujarat                                  | on Town Rate & 20,1% VAT+ 4% Cess VAT                                                   | 20.296 VAT+ 4 % Cess on Town Rate & VAT              |
| Haryana                                  | whichever is additional tax On higher a5 VAT+S%                                         | 16,40% VAT or Ks.9.2O/litre additional {ax on VAT    |
| Himachal Pradesh                         | S0/Litre higher                                                                         | is higher                                            |
| Jammu & Kashmir                          | RsS/Litre employment 2496 MST+ cess, Reduction of Rs,0.50/Litre                         | employmient cess                                     |

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| StatefUT                                | Petrol                                                                                  | Diesel                                                            |
|-----------------------------------------|-----------------------------------------------------------------------------------------|-------------------------------------------------------------------|
|                                         | Sales Tar[VAT                                                                           | Sales Tar[VAT                                                     |
| Jharkhand                               | whichever i5 higher + Cess of Rs 1,00 per Ltr                                           | 2236 the sale price Or Rs. 12.50 per litre , which everis higher  |
| Karnataka                               |                                                                                         | 24% sales fax                                                     |
| Kerala                                  | 30.0396 sales tax+ Rs.l/litre additicnal                                                |                                                                   |
| Ladakh                                  |                                                                                         | 1690 MS7+ Rs.1/litre eniployment ces: Reduction of Rs.0.50/Litre  |
| Lakshadweep                             | Nil                                                                                     | Nil                                                               |
| Madhya Pradesh                          | 33 " VAT+ Rs,4,5/litre VAT+l%Cess                                                       | Cess                                                              |
| Maharashtra Mumbai, Thane & Navi Mumbai | 2676 VAT- Rs.10,12/Litre additional tax                                                 | additional tax                                                    |
| Maharashtra (Rest of Stale)             |                                                                                         | additional tax                                                    |
| Manipur                                 | 36,5080 VAT                                                                             | 22.50%6 VAT                                                       |
| Meghalaya                               | 319 or Rs17.60/Litre- whichever is higher (2% surcharge leviable only on advalorem tax} | whichever is higher (2% surcharge leviable oniy on advalorem tax) |
| Mizoram                                 | 2590 VAT                                                                                | 14.590VAT                                                         |
| Nagaland                                | Rs.2 0O/Litre as road maintenance                                                       | 35 Covid cess                                                     |
| Odisha                                  |                                                                                         |                                                                   |
| Puducherry                              |                                                                                         | 19.7590 VAT                                                       |
| Punjab                                  | (Urban Transport Fund) +24,79% VAT:10% addilionaltax on VAT                             | Rs.1OSO/KL (cess) 15.9496 VAT+1O% additional tax on VAT           |

|                | Petral                                                  | Diesel                                                                                                       |
|----------------|---------------------------------------------------------|--------------------------------------------------------------------------------------------------------------|
| State(UT       | Sales Tax VAT                                           | Sales Tax VAT                                                                                                |
| Rajasthan      | developrnent cess                                       | development                                                                                                  |
| Sikkim         |                                                         | R5.9.62 per litre                                                                                            |
| Tamil Nadu     | Rs.13.02 per litre                                      | 11%                                                                                                          |
| Telangana      | 35.2096 VAT                                             |                                                                                                              |
| Tripura        | 2596 VAT+ 3% Tripura Rozd Development Cess              | Cess Devclopment                                                                                             |
| Uttar Pradesh" | whichever is higher                                     | hieher whichever is                                                                                          |
| Uttarakhand    | Breater                                                 | whichcver is greater                                                                                         |
| West Bengal    | 25% or Rs,13.12/litre whichever is higher tax on VAT 25 | Rs.7.70/litre whichever is higher a5 sales tax + Rs 1COO/KL cess Rs 290/KL sal25 VATas irrecoverable t3x) un |

Arunachal levied on Dealer' s commission in Tax 2t rates is also Chandigarh, Notes; VAT{Sales Pradesh, Punjab,   Rajasthan Pradesh, pelhi; cujarat; Haryana, Madhy? Kaveli and Daman & Nicobar, Mleghalaya Dadar Nagar Puduchcrry; Andaman applicable

(S per details provided by OMCs)

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