Lok Sabha Question No. 871 (UNSTARRED), answered on 2021-12-02
Subject: Rate Cut in Excise Duty of Diesel and Petrol
Ministry: PETROLEUM AND NATURAL GAS
Asked by: Rattan Lal Kataria

## LOK SABHA UNSTARRED QUESTION NO. 871 TO BE ANSWERED ON 02 ND  DECEMBER, 2021

## Rate Cut in Excise Duty of Diesel and Petrol

## †871. SHRI RATTAN LAL KATARIA:

## पेोलयम और ाक ृतक गैस मंी

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

- (a) whether the recent rate cut in excise duty of diesel and petrol has helped in order to minimize inflation;
- (b) if so, the details thereof;
- (c) whether the State Governments have also taken steps to cut VAT on diesel and petrol on the lines of Union Government; and (d) if so, the details thereof?

## ANSWER

पेोलयम और ाक ृतक गैस मंालय म राय मंी ( ी रामेवर तेल )

## MINISTER OF STATE IN THE MINISTRY OF PETROLEUM AND NATURAL GAS (SHRI RAMESWAR TELI)

- (a) to (d): The Central Government reduced the Central Excise duty on petrol and diesel by Rs.  5  and  Rs.  10  per liter respectively  effective  from  4 th November,  2021.  The  measure  was aimed to give a further fillip to the economy and to boost consumption and keep inflation low, thus helping the poor and middle classes.

Many States/UTs have also reduced the VAT on petrol and diesel subsequently. State/UT wise details are given as Annexure.

Annexure referred to in reply to parts (a) to (d) of Lok Sabha Untarred Question No.871 asked by Shri Rattan Lal Kataria to be answered on 2 nd December, 2021 regarding 'Rate Cut in Excise duty of diesel and Petrol'.

| State                                    | Petrol                                                                                 | Petrol                                                                                                              | Diesel                                                                                 | Diesel                                                                                                              |
|------------------------------------------|----------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------|
| State                                    | Old Rate                                                                               | New Rate                                                                                                            | Old Rate                                                                               | New Rate                                                                                                            |
| Andaman& Nicobar Islands                 | 6%                                                                                     | 1%                                                                                                                  | 6%                                                                                     | 1%                                                                                                                  |
| Arunachal Pradesh                        | 20.00%                                                                                 | 14.50%                                                                                                              | 12.50%                                                                                 | 7.00%                                                                                                               |
| Assam                                    | 32.66% or Rs.22.63 per litre whichever is higher as VAT minus Rebate of Rs.5 per Litre | 32.66% or Rs.22.63 per litre whichever is higher , Rebate of Rs.5 per Litre& Additional rebate of Rs. 5.3 per litre | 23.66% or Rs.17.45 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 , Rebate of Rs.5 per Litre &Additional rebate of Rs. 5.1 per litre |
| Bihar                                    | 26% or Rs 16.65/Litre whichever is higher (30% Surcharge on VAT as irrecoverable tax)  | 23.58% 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)  | 16.37% or Rs 12.33/Litre whichever is higher (30% Surcharge on VAT as irrecoverable tax)                            |
| Chandigarh                               | Rs.10/KL cess +22.45% or Rs.12.58/Litre whichever is higher                            | Rs.10/KL cess +15.24% or Rs 12.42 per liter which ever is higher                                                    | Rs.10/KL cess + 14.02% or Rs.7.63/Litre whichever is higher                            | Rs.10/KL cess + 6.66% or Rs5.07 per liter which ever is higher                                                      |
| Chattisgarh                              | 25% VAT + Rs.2/litre VAT                                                               | 24% VAT + Rs.2/litre VAT                                                                                            | 25% VAT + Rs.1/litre VAT                                                               | 23% VAT + Rs.1/litre VAT                                                                                            |
| Dadra and Nagar Haveli and Daman and Diu | 20% VAT                                                                                | 12.75% VAT                                                                                                          | 20% VAT                                                                                | 13.50% VAT                                                                                                          |
| Goa                                      | 27% VAT + 0.5% Green cess                                                              | 20% VAT + 0.5% Green cess                                                                                           | 23% VAT + 0.5% Green cess                                                              | 17% VAT + 0.5% Green cess                                                                                           |
| Gujarat                                  | 20.1% VAT+ 4% Cess on Town Rate& VAT                                                   | 13.7% VAT+ 4% Cess on Town Rate &VAT                                                                                | 20.2% VAT + 4 %Cess on Town Rate& VAT                                                  | 14.9% VAT + 4 %Cess on Town Rate&VAT                                                                                |

| State            | Petrol                                                                                           | Petrol                                                                                                                              | Diesel                                                                                  | Diesel                                                                                                                                 |
|------------------|--------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------|
|                  | Old Rate                                                                                         | New Rate                                                                                                                            | Old Rate                                                                                | New Rate                                                                                                                               |
| Haryana          | 25% or Rs.15.62/litre whichever is higher as VAT+5% additional tax on VAT                        | 18.20% or Rs.14.50/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        | 16% VAT or Rs.11.86/litre whichever is higher as VAT+5% additional tax on VAT                                                          |
| Himachal Pradesh | 25% or Rs 15.50/Litre- whichever is higher                                                       | 17.50% or Rs 13.50/Litre- whichever is higher                                                                                       | 14% or Rs 9.00/Litre- whichever is higher                                               | 6% or Rs 4.40/Litre- whichever is higher                                                                                               |
| Jammu& Kashmir   | 24% MST+ Rs.5/Litre employment cess, Reduction of Rs.0.50/Litre                                  | 24% MST+ Rs.2/Litre employment cess, Reduction of Rs.4.50/Litre                                                                     | 16% MST+ Rs.1.50/Litre employment cess                                                  | 16% MST+ Rs.1.00/Litre employment cess, Reduction of Rs.6.50/Litre                                                                     |
| Karnataka        | 35% sales tax                                                                                    | 25.92% sales tax                                                                                                                    | 24% sales tax                                                                           | 14.34% sales tax                                                                                                                       |
| Ladakh           | 24% MST+ Rs.5/Litre employment cess, Reduction of Rs.2.5/Litre                                   | 15% 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                        | 6% MST+ Rs.1/Litre employment cess , Reduction of Rs.0.50/Litre                                                                        |
| Madhya Pradesh   | 33%VAT + Rs.4.5/litre VAT+1%Cess                                                                 | 29%VAT + Rs.2.5/litre VAT+1%Cess                                                                                                    | 23% VAT+ Rs.3/litre VAT+1% Cess                                                         | 19% VAT+ Rs.1.50/litre VAT+1% Cess                                                                                                     |
| Manipur          | 32% VAT                                                                                          | 25% VAT                                                                                                                             | 18% VAT                                                                                 | 13.50% VAT                                                                                                                             |
| Meghalaya        | 20% or Rs15.00/Litre- whichever is higher (Rs.0.10/Litre pollution surcharge)                    | 13.50% or Rs11.00/Litre- whichever is higher (Rs.0.10/Litre pollution surcharge)                                                    | 12% or Rs9.00/Litre- whichever is higher (Rs.0.10/Litre pollution surcharge)            | 5% or Rs 4.00/Litre- whichever is higher (Rs.0.10/Litre pollution surcharge)                                                           |
| Mizoram          | 25% VAT                                                                                          | 16.36% VAT                                                                                                                          | 14.5% VAT                                                                               | 5.23% VAT                                                                                                                              |
| Nagaland         | 25% VAT or Rs. 16.04/litre whichever is higher +5% surcharge + Rs.2.00/Litre as road maintenance | 25% VAT or Rs. 16.04/litre whichever is higher +5% surcharge + Rs.2.00/Litre as road maintenance cess minus rebate of Rs.5.50/Litre | 16.50% VAT or Rs. 10.51/litre whichever is higher +5% surcharge + Rs.2.00/Litre as road | 16.50% VAT or Rs. 10.51/litre whichever is higher +5% surcharge + Rs.2.00/Litre as road maintenance cess minus rebate of Rs.5.10/Litre |

| State         | Petrol                                                                                                                                                     | Petrol                                                                                                                                                                                         | Diesel                                                                                                                                                       | Diesel                                                                                                                                                                                             |
|---------------|------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| State         | Old Rate                                                                                                                                                   | New Rate                                                                                                                                                                                       | Old Rate                                                                                                                                                     | New Rate                                                                                                                                                                                           |
|               | cess                                                                                                                                                       |                                                                                                                                                                                                | maintenance cess                                                                                                                                             |                                                                                                                                                                                                    |
| Odisha        | 32% VAT                                                                                                                                                    | 28% VAT                                                                                                                                                                                        | 28% VAT                                                                                                                                                      | 24% VAT                                                                                                                                                                                            |
| Puducherry    | 23% VAT                                                                                                                                                    | 14.55% VAT                                                                                                                                                                                     | 17.75% VAT                                                                                                                                                   | 8.65% VAT                                                                                                                                                                                          |
| Punjab        | Rs.2050/KL (cess)+ Rs.0.10 per Litre (Urban Transport Fund) + 0.25 per Litre (Special Infrastructure Development Fee)+24.79% VAT+10% additional tax on VAT | Rs.2050/KL (cess)+ Rs.0.10 per Litre (Urban Transport Fund) + 0.25 per Litre (Special Infrastructure Development Fee)+13.77% VAT plus 10% additional tax or Rs.12.50/Litre whichever is higher | Rs.1050/KL (cess) + Rs.0.10 per Litre (Urban Transport Fund) +0.25 per Litre (Special Infrastructure Development Fee) + 15.94% VAT+10% additional tax on VAT | Rs.1050/KL (cess) + Rs.0.10 per Litre (Urban Transport Fund) +0.25 per Litre (Special Infrastructure Development Fee) + 9.92% VAT plus 10% additional tax and or Rs.8.24/Litre whichever is higher |
| Rajasthan     | 36% VAT+Rs 1500/KL road development cess                                                                                                                   | 31.04% VAT+Rs 1500/KL road development cess                                                                                                                                                    | 26% VAT+ Rs.1750/KL road development cess                                                                                                                    | 19.30% VAT+ Rs.1750/KL road development cess                                                                                                                                                       |
| Sikkim        | 25.25% VAT+ Rs.3000/KL cess                                                                                                                                | 17.30% VAT+ Rs.3000/KL cess                                                                                                                                                                    | 14.75% VAT + Rs.2500/KL cess                                                                                                                                 | 7% VAT + Rs.2500/KL cess                                                                                                                                                                           |
| Tripura       | 25% VAT+ 3% Tripura Road Development Cess                                                                                                                  | 17.50% VAT+ 3% Tripura Road Development Cess                                                                                                                                                   | 16.50% VAT+ 3% Tripura Road Development Cess                                                                                                                 | 10.00% VAT+ 3% Tripura Road Development Cess                                                                                                                                                       |
| Uttar Pradesh | 26.80% or Rs 18.74/Litre whichever is higher                                                                                                               | 19.36% or Rs 14.85/Litre whichever is higher                                                                                                                                                   | 17.48% or Rs 10.41/Litre whichever is higher                                                                                                                 | 17.08% or Rs 10.41/Litre whichever is higher                                                                                                                                                       |
| Uttarakhand   | 25% or Rs 19 Per Ltr whichever is greater                                                                                                                  | 16.97% or Rs 13.14 Per Ltr whichever is greater                                                                                                                                                | 17.48% or Rs Rs 10.41 Per Ltr whichever is greater                                                                                                           | 17.15% or Rs Rs 10.41 Per Ltr whichever is greater                                                                                                                                                 |