Lok Sabha Question No. 3010 (UNSTARRED), answered on 2021-03-15
Subject: High Prices of Petroleum Products due to Taxes
Ministry: PETROLEUM AND NATURAL GAS
Asked by: Prajwal Revanna, Nusrat Jahan Ruhi, Bhartruhari Mahtab, Abdul Majeed Ariff, Badruddin Ajmal, Jayadev Galla

## LOK SABHA UNSTARRED QUESTION NO. 3010 TO BE ANSWERED ON 15 TH  MARCH, 2021

## High Prices of Petroleum Products due to Taxes

3010.  SHRI PRAJWAL REVANNA: SHRIMATI NUSRAT JAHAN RUHI: SHRI BHARTRUHARI MAHTAB: ADV. A.M. ARIFF: SHRI M. BADRUDDIN AJMAL: SHRI JAYADEV GALLA:

## पेोलयम और ाक ृ तक गैस मंी

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

- (a) the details of average monthly crude oil basket that Government imported from various countries/companies between  January,  2020  to February,  2021,  month-wise along  with  the taxes  imposed  by  the  Central  Government  and  State  Governments  on  petrol,  diesel,  ATF, domestic  LPG cylinder between  January,  2020 to  February,  2021,  State-wise  and  productwise;
- (b)  the  contribution  of  taxes  levied  in  the  total  amount  of  taxes  collected  along  with  the number of times the prices of petrol, diesel and LPG have been raised by the Government during the above said period, month-wise;
- (c) whether the Government has made any changes in the central excise duty charged on the prices of petrol and diesel from FY 2018-19 to 2020-21 till February 2021, if so, the details thereof  including  the  date  and  rate  of  change  on  each  occasion  including  the  excise  duty imposed by the Central Government on each litre of petrol/diesel; and
- (d) the reasons for exorbitant rise in the prices of petrol in the country despite the low cost of crude oil and whether the Government is contemplating to reduce the taxes to provide relief to the common men from such rise in prices of petrol and diesel and the steps taken/being taken by the Government to reduce the prices?

## ANSWER

## पेोलयम और ाक ृ तक गैस मंी ( ी धम धान )

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

- (a) The month wise details of crude oil import during the period January 2020 to January 2021 is given as Annexure-I .

The details of taxes levied by Central Government on petrol, diesel, domestic LPG and ATF between January, 2020 to February, 2021 is given below:

1. Customs duty: There is  NIL Customs duty on domestic LPG. The Customs duty rates on petrol, diesel and ATF is given below:
2. Excise duty: The details of change in Central Excise duty rates on petrol and diesel are given as Annexure-II . The Central Excise Duty on ATF is 11% during the period January, 2020 to February, 2021.
3. 3 . VAT: State  wise  actual  rates of  VAT  on petrol and diesel  as  on  1 st January  2020 and as on 28 th February 2021 are given as Annexure-III. The details of VAT/ Sales tax  rates  on  ATF  as  on  01.01.2020  and  subsequent  changes  till  February,  2021  are given as Annexure IV.
4. GST: Domestic LPG is covered under GST with applicable rate of 5%.
5. (b) The contribution of taxes by petroleum sector from all the activities for 2019-20 and current year is given below:

|                                       | As on 01.01.2020                       | 02.02.2021   |
|---------------------------------------|----------------------------------------|--------------|
| 2.5 %plus 3% social welfare surcharge | 2.5 %plus 10% social welfare surcharge | Petrol       |
| 2.5 %plus 3% social welfare surcharge | 2.5 %plus 10% social welfare surcharge | Diesel       |
| 5% plus 10% social welfare surcharge  | 5% plus 10% social welfare surcharge   | ATF          |

Rs. in crores

| Particulars                                                           | 2019-20   | Apr-Dec'20 (P)   |
|-----------------------------------------------------------------------|-----------|------------------|
| Total Contribution of Petroleum Sector to Central and State Exchequer | 555,370   | 421,381          |

Source: PPAC, (P): Provisional

The details of prices of petrol and diesel since January, 2020 are available at the website of Petroleum  Planning  and  Analysis  Cell  (PPAC)  i.e.  www.ppac.org.in.  and  the  prices  of domestic LPG are available at the website of IOCL i.e. www.iocl.com

- (c) The  details  of  change  in  Central  Excise  duty  rates  on  petrol  and  diesel  since 01.04.2018 are given as Annexure-II .
- (d) Prices  of  petrol  and  diesel  have  been  made  market-determined  by  the  Government with effect from 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  their  international  product  prices,  exchange  rate,  tax  structure,  inland  freight  and other cost elements.  The prices of petroleum products in the country are linked to the price of respective products in the international market. There has been a consistent increase in the

prices of crude oil since April 2020. The average monthly prices of Indian basket of crude oil in April 2020 was $ 19.90/bbl which has increased by 207.64 % to $61.22/bbl in Feb 2021. x-x-x-x-x

Annexure-I

Annexure referred to in reply to part (a) of Lok Sabha Unstarred Question No. 3010 asked by Shri Prajwal Revanna, Shrimati Nusrat Jahan Ruhi, Shri Bhartruhari Mahtab, Adv. A.M. Ariff, Shri M. Badruddin Ajmal and Shri Jayadev Galla to be answered on 15th March, 2021 regarding 'High Prices of Petroleum Products due to Taxes'.

| Month wise crude oil imports (P)   | Month wise crude oil imports (P)   | Month wise crude oil imports (P)   | Month wise crude oil imports (P)   | Month wise crude oil imports (P)   | Month wise crude oil imports (P)   | Month wise crude oil imports (P)   | Month wise crude oil imports (P)   | Month wise crude oil imports (P)   | Month wise crude oil imports (P)   | Month wise crude oil imports (P)   | Month wise crude oil imports (P)   | Month wise crude oil imports (P)   | Month wise crude oil imports (P)   | Month wise crude oil imports (P)   |
|------------------------------------|------------------------------------|------------------------------------|------------------------------------|------------------------------------|------------------------------------|------------------------------------|------------------------------------|------------------------------------|------------------------------------|------------------------------------|------------------------------------|------------------------------------|------------------------------------|------------------------------------|
|                                    | Jan-20                             | Feb-20                             | Mar-20                             | Apr-20                             | May-20                             | Jun-20                             | Jul-20                             | Aug-20                             | Sep-20                             | Oct-20                             | Nov-20                             | Dec-20                             | Jan-21                             | Total                              |
| Quantity (in TMT)                  | 20138                              | 18647                              | 19515                              | 16553                              | 14607                              | 13677                              | 12335                              | 16859                              | 15180                              | 15259                              | 18290                              | 20489                              | 19595                              | 221144                             |

Source : PPAC, (P) : Provisional

## Annexure-II

Annexure referred to in reply to parts (a) & (c) of Lok Sabha Unstarred Question No. 3010 asked by Shri Prajwal Revanna, Shrimati Nusrat Jahan Ruhi, Shri Bhartruhari Mahtab,  Adv.  A.M.  Ariff,  Shri  M.  Badruddin  Ajmal  and  Shri  Jayadev  Galla  to  be answered on 15th March, 2021 regarding 'High Prices of Petroleum Products due to Taxes'.

## The details of Central Excise duty rates on petrol and diesel since 1 st April 2018

| Period                 | Central Excise duty                                                     | Central Excise duty                                                      | Central Excise duty                                                  | Central Excise duty                                                  |
|------------------------|-------------------------------------------------------------------------|--------------------------------------------------------------------------|----------------------------------------------------------------------|----------------------------------------------------------------------|
|                        | Petrol (unbranded)                                                      | Petrol (branded)                                                         | Diesel(unbranded)                                                    | Diesel(branded)                                                      |
| As on 01.04.2018       | Rs. 19.48 per litre [Rs.4.48 BED + Rs.7 SAED + Rs.8 RIC]                | Rs.20.66 per litre [Rs.5.66 BED + Rs.7 SAED + Rs.8 RIC]                  | Rs.15.33 per litre [Rs.6.33 BED + Rs.1 SAED + Rs.8 RIC]              | Rs.17.69 per litre [Rs.8.69 BED + Rs.1 SAED + Rs.8 RIC]              |
| 05.10.2018- 05.07.2019 | Rs. 17.98 per litre [Rs.2.98 BED + Rs.7 SAED + Rs.8 RIC]                | Rs.19.16 per litre [Rs.4.16 BED + Rs.7 SAED + Rs.8 RIC]                  | Rs.13.83 per litre [Rs.4.83 BED + Rs.1 SAED + Rs.8 RIC]              | Rs.17.69 per litre [Rs.7.19 BED + Rs.1 SAED + Rs.8 RIC]              |
| 06.07.2019- 13.03.2020 | Rs. 19.98 per litre [Rs.2.98 BED + Rs.8 SAED + Rs.9 RIC]                | Rs.21.16 per litre [Rs.4.16 BED + Rs.8 SAED + Rs.9 RIC]                  | Rs.15.83 per litre [Rs.4.83 BED + Rs.2 SAED + Rs.9 RIC]              | Rs.18.19 per litre [Rs.7.19 BED + Rs.2 SAED + Rs.9 RIC]              |
| 14.03.2020- 05.05.2020 | Rs. 22.98 per litre [Rs.2.98 BED + Rs.10 SAED + Rs.10 RIC]              | Rs.24.16 per litre [Rs.4.16 BED + Rs.10 SAED + Rs.10 RIC]                | Rs.18.83 per litre [Rs.4.83 BED + Rs.4 SAED + Rs.10 RIC]             | Rs.21.19 per litre [Rs.7.19 BED + Rs.4 SAED + Rs.10 RIC]             |
| 06.05.2020- 01.02.2021 | Rs. 32.98 per litre [Rs.2.98 BED + Rs.12 SAED + Rs.18 RIC]              | Rs.34.16 per litre [Rs.4.16 BED + Rs.12 SAED + Rs.18 RIC]                | Rs.31.83 per litre [Rs.4.83 BED + Rs.9 SAED + Rs.18 RIC]             | Rs.34.19 per litre [Rs.7.19 BED + Rs.9 SAED + Rs.18 RIC]             |
| W.e.f.- 02.02.2021     | Rs. 32.90per litre [Rs.1.40 BED + Rs.11 SAED + Rs.18 RIC+ Rs. 2.5 AIDC] | Rs.34.10 per litre [Rs.2.60 BED + Rs.11 SAED + Rs.18 RIC + Rs. 2.5 AIDC] | Rs.31.80 per litre [Rs.1.80 BED + Rs.8 SAED + Rs.18 RIC +Rs. 4 AIDC] | Rs.34.20 per litre [Rs.4.20 BED + Rs.8 SAED + Rs.18 RIC+ Rs. 4 AIDC] |

-  BED - Basic Excise Duty [under the Central Excise Tariff Act]
-  SAED - Special additional excise duty
-  SED - Special Excise Duty [under the Central Excise Tariff Act]
-  AED - Additional excise duty / RICRoad & Infrastructure Cess, from 02.02.2018.

Annexure-III

Annexure referred to in reply to part (a) of Lok Sabha Unstarred Question No. 3010 asked  by  Shri  Prajwal  Revanna,  Shrimati  Nusrat  Jahan  Ruhi,  Shri  Bhartruhari Mahtab,  Adv.  A.M.  Ariff,  Shri  M.  Badruddin  Ajmal  and  Shri  Jayadev  Galla  to  be answered on 15th March, 2021 regarding 'High Prices of Petroleum Products due to Taxes'.

Statement of Actual rates of Sales tax/ VAT levied by various States/ UTs as on 01.01.2020

|   Sr. No | State                    | Petrol                                                                                                                                                  | Diesel                                                                                                                                                 |
|----------|--------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------|
|        1 | Andaman &Nicobar Islands | 6%                                                                                                                                                      | 6%                                                                                                                                                     |
|        2 | Andhra Pradesh           | 31% VAT + Rs.2/litre VAT                                                                                                                                | 22.25% VAT + Rs.2/litre VAT                                                                                                                            |
|        3 | Arunachal Pradesh        | 16.20% VAT                                                                                                                                              | 8.60% VAT                                                                                                                                              |
|        4 | Assam                    | 32.66% or Rs.14 per litre whichever is higher as VAT                                                                                                    | 23.66% or Rs.8.75 per litre whichever is higher as VAT                                                                                                 |
|        5 | Bihar                    | 22% VAT if sale price exceeds Rs.65/litre otherwise 26% VAT (30% Surcharge on VAT as irrecoverable tax)                                                 | 15% VAT if sale price exceeds Rs.64/litre otherwise 19% VAT (30% Surcharge on VAT as irrecoverable tax)                                                |
|        6 | Chandigarh               | Rs.10/KL cess +17.45% VAT                                                                                                                               | Rs.10/KL cess + 9.02% VAT                                                                                                                              |
|        7 | Chhattisgarh             | 25% VAT + Rs.2/litre VAT                                                                                                                                | 25% VAT + Rs.1/litre VAT                                                                                                                               |
|        8 | Dadra &Nagar Haveli      | 20% VAT                                                                                                                                                 | 15% VAT                                                                                                                                                |
|        9 | Daman &Diu               | 20% VAT                                                                                                                                                 | 15% VAT                                                                                                                                                |
|       10 | Delhi                    | 27% VAT                                                                                                                                                 | Rs.250/KL air ambience charges + 16.75% VAT                                                                                                            |
|       11 | Goa                      | 21% VAT + 0.5% Green cess                                                                                                                               | 18% VAT + 0.5% Green cess                                                                                                                              |
|       12 | Gujarat                  | 17% VAT+ 4% Cess on Town Rate&VAT                                                                                                                       | 17% VAT + 4 %Cess on Town Rate&VAT                                                                                                                     |
|       13 | Haryana                  | 22.26% or Rs.14.25/litre whichever is higher as VAT+5% additional tax on VAT                                                                            | 13.24% VAT or Rs.8.15/litre whichever is higher as VAT+5% additional tax on VAT                                                                        |
|       14 | Himachal Pradesh         | 25% or Rs14.50/Litre- whichever is higher                                                                                                               | 14% or Rs8.00/Litre- whichever is higher                                                                                                               |
|       15 | Jammu &Kashmir           | 24% MST+ Rs.5/Litre employment cess, Reduction of Rs.2.5/Litre                                                                                          | 16% MST+ Rs.1/Litre employment cess , Reduction of Rs.0.50/Litre                                                                                       |
|       16 | Jharkhand                | 22% on the sale price or Rs. 15.00 per litre , which ever is higher + Cess of Rs 1.00 per Ltr and this calculated amount reduced by Rs. 2.50 per litre. | 22% on the sale price or Rs. 8.37 per litre , which ever is higher + Cess of Rs 1.00 per Ltr and this calculated amount reduced by Rs. 2.50 per litre. |
|       17 | Karnataka                | 32% sales tax                                                                                                                                           | 21% sales tax                                                                                                                                          |

|   Sr. No | State                                    | Petrol                                                                                                                                         | Diesel                                                                                                                                                 |
|----------|------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------|
|       18 | Kerala                                   | 30.08% sales tax+ Rs.1/litre additional sales tax + 1% cess                                                                                    | 22.76% sales tax+ Rs.1/litre additional sales tax + 1% cess                                                                                            |
|       19 | Lakshadweep                              | Nil                                                                                                                                            | Nil                                                                                                                                                    |
|       20 | Madhya Pradesh                           | 33 %VAT+Rs.3.5/litre VAT+1%Cess                                                                                                                | 23% VAT+ Rs.2/litre VAT+1% Cess                                                                                                                        |
|       21 | Maharashtra - Mumbai, Thane &Navi Mumbai | 26% VAT+ Rs.7.12/Litre additional tax                                                                                                          | 24% VAT                                                                                                                                                |
|       22 | Maharashtra (Rest of State)              | 25% VAT+ Rs.7.12/Litre additional tax                                                                                                          | 21% VAT                                                                                                                                                |
|       23 | Manipur                                  | 25% VAT                                                                                                                                        | 14.5% VAT                                                                                                                                              |
|       24 | Meghalaya                                | 22% VAT + 2% surcharge                                                                                                                         | 13.5% VAT +2% surcharge                                                                                                                                |
|       25 | Mizoram                                  | 20% VAT                                                                                                                                        | 12% VAT                                                                                                                                                |
|       26 | Nagaland                                 | 20.38% VAT +5% surcharge + Rs.1.50/Litre as road maintenance cess                                                                              | 10% VAT+ 5% surcharge + Rs.1.50/Litre as road maintenance cess                                                                                         |
|       27 | Odisha                                   | 26% VAT                                                                                                                                        | 26% VAT                                                                                                                                                |
|       28 | Puducherry                               | 21.15% VAT                                                                                                                                     | 17.15% VAT                                                                                                                                             |
|       29 | Punjab                                   | Rs.2050/KL (cess)+ Rs.0.10 per Litre (Urban Transport Fund) +20.11% VAT+10% additional tax on VAT                                              | Rs.1050/KL (cess) + Rs.0.10 per Litre (Urban Transport Fund) + 11.80% VAT+10% additional tax on VAT                                                    |
|       30 | Rajasthan                                | 30% VAT+Rs 1500/KL road development cess                                                                                                       | 22% VAT+ Rs.1750/KL road development cess                                                                                                              |
|       31 | Sikkim                                   | 25% VAT+ Rs.3000/KL cess + Rs 100/KL sikkim consumer welfare fund                                                                              | 12.5% VAT + Rs.2500/KL cess + Rs 100/KL sikkim consumer welfareFund                                                                                    |
|       32 | Tamil Nadu                               | 34% VAT                                                                                                                                        | 25% VAT                                                                                                                                                |
|       33 | Telangana                                | 35.20% VAT                                                                                                                                     | 27% VAT                                                                                                                                                |
|       34 | Tripura                                  | 23% VAT+ 3% Tripura Road Development Cess                                                                                                      | 15.50% VAT+ 3% Tripura Road Development Cess                                                                                                           |
|       35 | Uttar Pradesh                            | 23.78% or Rs.14.41/Litre- whichever is higher                                                                                                  | 14.05% or Rs8.43/Litre- whichever is higher                                                                                                            |
|       36 | Uttarakhand                              | 25% or Rs.17/litre whichever is higher as VAT                                                                                                  | 17.48% VAT or Rs.9.41/litre whichever is higher as VAT                                                                                                 |
|       37 | West Bengal                              | 25% or Rs.13.12/litre whichever is higher as sales tax+ Rs.1000/KL cess- Rs.1000/KL exemption (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 1290/KL sales tax rebate (20% Additional tax on VAT as irrecoverable tax) |

Source- PPAC

## Statement of Actual rates of Sales tax/ VAT levied by various States/ UTs as on 28.02.2021

|   Sr. No | State                                    | Petrol                                                                                        | Diesel                                                                                        |
|----------|------------------------------------------|-----------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------|
|        1 | Andaman &Nicobar Islands                 | 6%                                                                                            | 6%                                                                                            |
|        2 | Andhra Pradesh                           | 31% VAT + Rs.4/litre VAT+Rs.1/litre Road Development Cess and Vat thereon                     | 22.25% VAT + Rs.4/litre VAT+Rs.1/litre Road Development Cess and Vat thereon                  |
|        3 | Arunachal Pradesh                        | 20.00%                                                                                        | 12.50%                                                                                        |
|        4 | Assam                                    | 32.66% or Rs.22.63 per litre whichever is higher as VAT minus Rebate of Rs.5 per Litre        | 23.66% or Rs.17.45 per litre whichever is higher as VAT minus Rebate of Rs.5 per Litre        |
|        5 | Bihar                                    | 26% or Rs 16.65/Litre whichever is higher (30% Surcharge on VAT as irrecoverable tax)         | 19% or Rs 12.33/Litre whichever is higher (30% Surcharge on VAT as irrecoverable tax)         |
|        6 | Chandigarh                               | Rs.10/KL cess +22.45% or Rs.12.58/Litre whichever is higher                                   | Rs.10/KL cess + 14.02% or Rs.7.63/Litre whichever is higher                                   |
|        7 | Chhattisgarh                             | 25% VAT + Rs.2/litre VAT                                                                      | 25% VAT + Rs.1/litre VAT                                                                      |
|        8 | Dadra and Nagar Haveli and Daman and Diu | 20% VAT                                                                                       | 20% VAT                                                                                       |
|        9 | Delhi                                    | 30% VAT                                                                                       | Rs.250/KL air ambience charges + 16.75% VAT                                                   |
|       10 | Goa                                      | 27% VAT + 0.5% Green cess                                                                     | 23% VAT + 0.5% Green cess                                                                     |
|       11 | Gujarat                                  | 20.1% VAT+ 4% Cess on Town Rate &VAT                                                          | 20.2% VAT + 4 %Cess on Town Rate&VAT                                                          |
|       12 | Haryana                                  | 25% or Rs.15.62/litre whichever is higher as VAT+5% additional tax on VAT                     | 16.40% VAT or Rs.10.08/litre whichever is higher as VAT+5% additional tax on VAT              |
|       13 | Himachal Pradesh                         | 25% or Rs 15.50/Litre- whichever is higher                                                    | 14% or Rs 9.00/Litre- whichever is higher                                                     |
|       14 | Jammu &Kashmir                           | 24% MST+ Rs.5/Litre employment cess, Reduction of Rs.0.50/Litre                               | 16% MST+ Rs.1.50/Litre employment cess                                                        |
|       15 | Jharkhand                                | 22% on the sale price or Rs. 17.00 per litre , which ever is higher + Cess of Rs 1.00 per Ltr | 22% on the sale price or Rs. 12.50 per litre , which ever is higher + Cess of Rs 1.00 per Ltr |
|       16 | Karnataka                                | 35% sales tax                                                                                 | 24% sales tax                                                                                 |
|       17 | Kerala                                   | 30.08% sales tax+ Rs.1/litre additional sales tax + 1% cess                                   | 22.76% sales tax+ Rs.1/litre additional sales tax + 1% cess                                   |
|       18 | Ladakh                                   | 24% MST+ Rs.5/Litre employment cess, Reduction of Rs.2.5/Litre                                | 16% MST+ Rs.1/Litre employment cess , Reduction of Rs.0.50/Litre                              |
|       19 | Lakshadweep                              | Nil                                                                                           | Nil                                                                                           |
|       20 | Madhya Pradesh                           | 33 %VAT+Rs.4.5/litre VAT+1%Cess                                                               | 23% VAT+ Rs.3/litre VAT+1% Cess                                                               |

|   Sr. No | State                                    | Petrol                                                                                                                                                                     | Diesel                                                                                                                                                 |
|----------|------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------|
|       21 | Maharashtra - Mumbai, Thane &Navi Mumbai | 26% VAT+ Rs.10.12/Litre additional tax                                                                                                                                     | 24% VAT+ Rs.3.00/Litre additional tax                                                                                                                  |
|       22 | Maharashtra (Rest of State)              | 25% VAT+ Rs.10.12/Litre additional tax                                                                                                                                     | 21% VAT+ Rs.3.00/Litre additional tax                                                                                                                  |
|       23 | Manipur                                  | 36.50% VAT                                                                                                                                                                 | 22.50% VAT                                                                                                                                             |
|       24 | Meghalaya                                | 20% or Rs15.00/Litre- whichever is higher (2% surcharge leviable only on advalorem tax)                                                                                    | 12% or Rs9.00/Litre- whichever is higher (2% surcharge leviable only on advalorem tax)                                                                 |
|       25 | Mizoram                                  | 25% VAT                                                                                                                                                                    | 14.5% VAT                                                                                                                                              |
|       26 | Nagaland                                 | 25% VAT or Rs. 16.04/litre whichever is higher +5% surcharge + Rs.2.00/Litre as road maintenance cess                                                                      | 16.50% VAT or Rs. 10.51/litre whichever is higher +5% surcharge + Rs.2.00/Litre as road maintenance cess                                               |
|       27 | Odisha                                   | 32% VAT                                                                                                                                                                    | 28% VAT                                                                                                                                                |
|       28 | Puducherry                               | 26% VAT                                                                                                                                                                    | 17.75% VAT                                                                                                                                             |
|       29 | Punjab                                   | Rs.2050/KL (cess)+ Rs.0.10 per Litre (Urban Transport Fund) +24.79% VAT+10% additional tax on VAT                                                                          | Rs.1050/KL (cess) + Rs.0.10 per Litre (Urban Transport Fund) + 15.94% VAT+10% additional tax on VAT                                                    |
|       30 | Rajasthan                                | 36% VAT+Rs 1500/KL road development cess                                                                                                                                   | 26% VAT+ Rs.1750/KL road development cess                                                                                                              |
|       31 | Sikkim                                   | 25.25% VAT+ Rs.3000/KL cess                                                                                                                                                | 14.75% VAT + Rs.2500/KL cess                                                                                                                           |
|       32 | Tamil Nadu                               | 15% + Rs.13.02 per litre                                                                                                                                                   | 11% + Rs.9.62 per litre                                                                                                                                |
|       33 | Telangana                                | 35.20% VAT                                                                                                                                                                 | 27% VAT                                                                                                                                                |
|       34 | Tripura                                  | 25% VAT+ 3% Tripura Road Development Cess                                                                                                                                  | 16.50% VAT+ 3% Tripura Road Development Cess                                                                                                           |
|       35 | Uttar Pradesh                            | 26.80% or Rs 18.74/Litre whichever is higher                                                                                                                               | 17.48% or Rs 10.41/Litre whichever is higher                                                                                                           |
|       36 | Uttarakhand                              | 25% or Rs 19 Per Ltr whichever is greater                                                                                                                                  | 17.48% or Rs Rs 10.41 Per Ltr whichever is greater                                                                                                     |
|       37 | West Bengal                              | 25% or Rs.13.12/litre whichever is higher as sales tax+ Rs.1000/KL cess- Rs.17/KL exemption - Rs 1000/KL sales tax rebate (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 1000/KL sales tax rebate (20% Additional tax on VAT as irrecoverable tax) |

Source- PPAC

Annexure referred to in reply to part (a) of Lok Sabha Unstarred Question No. 3010 asked by Shri  Prajwal  Revanna,  Shrimati  Nusrat  Jahan  Ruhi,  Shri  Bhartruhari  Mahtab,  Adv.  A.M. Ariff, Shri M. Badruddin Ajmal and Shri Jayadev Galla to be answered on 15th March, 2021 regarding 'High Prices of Petroleum Products due to Taxes'.

VAT/ Sales tax rates on ATF as on 01.01.2020 and subsequent changes till Feb 21

| State                             | Effective from Date   | ATF                                                                                                                                           |
|-----------------------------------|-----------------------|-----------------------------------------------------------------------------------------------------------------------------------------------|
| Rajasthan                         | 1/1/2020              | 26.00%                                                                                                                                        |
| Delhi                             | 1/1/2020              | 25.00%                                                                                                                                        |
| Haryana                           | 1/1/2020              | 21.00%                                                                                                                                        |
| Maharashtra                       | 1/1/2020              | 5%- Mumbai and Pune, 25% - Others                                                                                                             |
| Goa                               | 1/1/2020              | 18.00%                                                                                                                                        |
| Andhra Pradesh                    | 1/1/2020              | 1.00%                                                                                                                                         |
| Telangana                         | 1/1/2020              | 1.00%                                                                                                                                         |
| West Bengal                       | 1/1/2020              | 25.00% + 20% Add. Tax on tax. 5% for Scheduled Airlines with max take off mass less than 40000Kg + 20% Add. Tax on tax. For Bagdogra AFS- Nil |
| Sikkim                            | 1/1/2020              | 1.00%                                                                                                                                         |
| A&N Islands                       | 1/1/2020              | 10%. ATF for International Flight to /from Port Blair -Exempted                                                                               |
| Karnataka                         | 1/1/2020              | 28.00%                                                                                                                                        |
| Kerala                            | 1/1/2020              | Sales Tax @5%, Cess @1%on Sales tax                                                                                                           |
| Odisha                            | 1/1/2020              | 5.00%                                                                                                                                         |
| Uttar Pradesh                     | 1/1/2020              | 21.00%                                                                                                                                        |
| Gujarat                           | 1/1/2020              | ATF duty paid:-30%&5%                                                                                                                         |
| Dadra nagar haveli                | 1/1/2020              | 20.00%                                                                                                                                        |
| Daman and Diu                     | 1/1/2020              | 20.00%                                                                                                                                        |
| Dadra Nagar Haveli and Daman &Diu | 27.01.2020            | 20.00%                                                                                                                                        |
| Tamilnadu                         | 1/1/2020              | 29.00%                                                                                                                                        |
| Puducherry                        | 1/1/2020              | 14.50%                                                                                                                                        |
| Bihar                             | 1/1/2020              | 29.00%                                                                                                                                        |
| Jharkhand                         | 1/1/2020              | 20.00%                                                                                                                                        |
| Madhya Pradesh                    | 1/1/2020              | 25%- Indore &Bhopal, 4%- Others                                                                                                               |
| Chhattisgarh                      | 05.04.2017            | 4% (Valid till 31.03.2020)                                                                                                                    |
| Jammu and Kashmir                 | 1/1/2020              | 26.25%                                                                                                                                        |
| Chandigarh                        | 1/1/2020              | 20% 20.00% (MST:-Rs 10/- PER KL)                                                                                                              |
| Himachal Pradesh                  | 1/1/2020              | 25% or Rs. 15.50/ltr whichever is greater                                                                                                     |
| Punjab                            | 1/1/2020              | 14.30%                                                                                                                                        |
| Uttarakhand                       | 1/1/2020              | 20.00%                                                                                                                                        |
| Arunachal Pradesh                 | 1/1/2020              | 20.00%                                                                                                                                        |
| Nagaland                          | 1/1/2020              | 1% tax rate+5% Surcharge                                                                                                                      |
| Manipur                           | 1/1/2020              | 20.00%                                                                                                                                        |
| Mizoram                           | 1/1/2020              | 20.00%                                                                                                                                        |
| Tripura                           | 1/1/2020              | 16.00%                                                                                                                                        |
| Tripura                           | 13.05.2020            | 16.00%                                                                                                                                        |
| Meghalaya                         | 1/1/2020              | 20.00% + 2% Surcharge                                                                                                                         |
| Assam                             | 1/1/2020              | 23.65%                                                                                                                                        |
| Ladakh                            | 1/1/2020              | 26.25%                                                                                                                                        |

Source: IOCL