Lok Sabha Question No. 3586 (UNSTARRED), answered on 2022-03-24
Subject: Crude Oil Price in International Market
Ministry: PETROLEUM AND NATURAL GAS
Asked by: Deepak Baij

## LOK SABHA UNSTARRED QUESTION NO. 3586 TO BE ANSWERED ON 24 MARCH, 2022

## Crude Oil Price in International Market

†3586. SHRI DEEPAK BAIJ:

## पेोलयम और ाक ृतक गैस मंी

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

- (a) the details of the increase in the prices of crude oil in the international market during the last three years;
- (b) whether the Government is likely to consider to reduce various taxes in order to reduce the impact of increase in curde oil prices on domestic consumers in the international market if so, the details thereof; and
- (c) the details of increase and reduction in various taxes per litre on petrol, diesel, cooking gas and CNG separately during the last three years?

## 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): The  average  price  of  Indian  basket  of  Crude  oil  during  the  last  three  years  is  given below:

| Year                             |   Crude oil price ($/bbl) |
|----------------------------------|---------------------------|
| 2018-19                          |                     69.88 |
| 2019-20                          |                     60.47 |
| 2020-21                          |                     44.82 |
| 2021-22 (till 16 th March, 2022) |                     75.71 |

(b): Prices of petrol and diesel have been market-determined 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  Central  Government reduced the Central Excise duty on petrol and diesel by Rs. 5 and Rs. 10 per litre respectively effective from 4 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. Following this reduction in Central Excise duty, many States/UTs have also reduced the VAT on petrol and diesel subsequently.

- (c): The details of various taxes on petrol, diesel, LPG and CNG for the last three years are given below:

| Period   | Total Central Excise duty (Rs/litre)   | Total Central Excise duty (Rs/litre)   | Central Excise Duty (percentage)   | GST (percentage) w.e.f. 01.07.2017   |
|----------|----------------------------------------|----------------------------------------|------------------------------------|--------------------------------------|
| Petrol   |                                        | Diesel                                 | CNG                                | LPG                                  |
| 19.48    | 15.33                                  |                                        | 14%                                | W.e.f. 01.04.2018                    |
| 17.98    | 13.83                                  |                                        | 14%                                | W.e.f. 05.10.2018                    |
| 19.98    | 15.83                                  |                                        | 14%                                | W.e.f. 06.07.2019                    |
| 22.98    | 18.83                                  |                                        | 14%                                | 5% W.e.f. 14.03.2020                 |
| 32.98    | 31.83                                  |                                        | 14%                                | W.e.f. 06.05.2020                    |
| 32.90    | 31.80                                  |                                        | 14%                                | W.e.f. 02.02.2021                    |
| 27.90    | 21.80                                  |                                        | 14%                                | w.e.f. 04.11.2021                    |

| Period                                      | Total Customs duty                     | Total Customs duty   | Total Customs duty   |
|---------------------------------------------|----------------------------------------|----------------------|----------------------|
|                                             | Petrol                                 | Diesel               | LPG                  |
| As on 2.5% plus 3% social welfare surcharge | 2.5% plus 3% social welfare surcharge  | NIL                  | 01.04.2018           |
| 2.5% plus 10% social welfare surcharge      | 2.5% plus 10% social welfare surcharge | NIL                  | 02.02.2021           |

The State wise actual rates of VAT on petrol, diesel and CNG for the last three years are given at Annexure.    State  Governments  charge  VAT  on  the  central  excise  duty  component  also,  apart from other cost elements of the fuels.

x-x-x-x-x

Annexure referred to in reply to part (c) of Lok Sabha Unstarred Question No. 3586 asked by Shri Deepak  Baij  to  be  answered  on  24 th March,  2022  regarding  'Crude  Oil  Price  in  International Market'.

## Statement of Actual rates of Sales tax/ VAT levied by various States/ UTs as on 01.04.2019

|   Sr. No | State/UT                                  | Petrol                                                                                                                                                  | Diesel                                                                                                                                                 | CNG                                |
|----------|-------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------|
|        1 | Andhra Pradesh                            | 31% VAT + Rs.2/litre VAT                                                                                                                                | 22.25% VAT + Rs.2/litre VAT                                                                                                                            | 14.50%                             |
|        2 | Arunachal Pradesh                         | 16.20% VAT                                                                                                                                              | 8.60% VAT                                                                                                                                              | 20.00%                             |
|        3 | Assam                                     | 32.66% or Rs.14 per litre whichever is higher as VAT , Reduction of Rs.2.5/Litre                                                                        | 23.66% or Rs.8.75 per litre whichever is higher as VAT, Reduction of Rs. 2.5/Litre                                                                     | 14.50%                             |
|        4 | Bihar                                     | 22.20% VAT (30% Surcharge on VAT as irrecoverable tax)                                                                                                  | 15% VAT (30% Surcharge on VAT as irrecoverable tax)                                                                                                    | 20.00%                             |
|        5 | Chhattisgarh                              | 21% VAT + Rs.2/litre VAT                                                                                                                                | 21% VAT + Rs.1/litre VAT                                                                                                                               | 25.00%                             |
|        6 | Delhi                                     | 27% VAT                                                                                                                                                 | Rs.250/KL air ambience charges + 16.75% VAT                                                                                                            | 0.00%                              |
|        7 | Goa                                       | 15% VAT + 0.5% Green cess                                                                                                                               | 15% VAT + 0.5% Green cess                                                                                                                              | 12.50%                             |
|        8 | Gujarat                                   | 17% VAT+ 4% Cess on Town Rate &VAT                                                                                                                      | 17% VAT + 4 %Cess on Town Rate &VAT                                                                                                                    | 15.00%                             |
|        9 | 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                                                                        | 5.00%, Additional Tax on VAT 5.00% |
|       10 | Himachal Pradesh                          | 23.10% VAT                                                                                                                                              | 11.60% VAT                                                                                                                                             | 13.75%                             |
|       11 | 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.2.5/Litre                                                                                        | 21.00%                             |
|       12 | 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. | 14.00%                             |
|       13 | Karnataka                                 | 32% sales tax                                                                                                                                           | 21% sales tax                                                                                                                                          | 14.50%                             |
|       14 | 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                                                                                            | 14.50%                             |
|       15 | Madhya Pradesh                            | 28%VAT + Rs.1.5/litre VAT+1%Cess                                                                                                                        | 18% VAT+1% Cess                                                                                                                                        | 14.00%                             |
|       16 | Maharashtra - Mumbai, Thane & Navi Mumbai | 26% VAT+ Rs.7.12/Litre additional tax                                                                                                                   | 24% VAT                                                                                                                                                | 13.50%                             |
|       17 | Maharashtra (Rest of State)               | 25% VAT+ Rs.7.12/Litre additional tax                                                                                                                   | 21% VAT                                                                                                                                                | 13.50%                             |

18

Manipur

21.20% VAT

10.60% VAT

13.50%

|   19 | Meghalaya                | 22% VAT + 2% surcharge, Reduction of Rs.2.5/Litre                                                                                              | 13.5% VAT +2% surcharge, Reduction of Rs.2.5/Litre                                                                                                     | 14.50%                                                                      |
|------|--------------------------|------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------|
|   20 | Mizoram                  | 20% VAT                                                                                                                                        | 12% VAT                                                                                                                                                | 13.50%                                                                      |
|   21 | 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                                                                                         | 5.00%, surcharge on tax 5.00% (16.07.15)                                    |
|   22 | Odisha                   | 26% VAT                                                                                                                                        | 26% VAT                                                                                                                                                | 15.00%                                                                      |
|   23 | Punjab                   | Rs.2050/KL (cess) +20.11% VAT+10% additional tax on VAT                                                                                        | Rs.1050/KL (cess) + 11.80% VAT+10% additional tax on VAT                                                                                               | 13.00%, Surcharge on Tax 10.00%                                             |
|   24 | Rajasthan                | 26% VAT+Rs 1500/KL road development cess                                                                                                       | 18% VAT+ Rs.1750/KL road development cess                                                                                                              | 14.50%                                                                      |
|   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                                                                                    | 13.50%                                                                      |
|   26 | Tamil Nadu               | 34% VAT                                                                                                                                        | 25% VAT                                                                                                                                                | 5.00%                                                                       |
|   27 | Telangana                | 35.20% VAT                                                                                                                                     | 27% VAT                                                                                                                                                | 14.50%                                                                      |
|   28 | Tripura                  | 23% VAT+ 3% Tripura Road Development Cess                                                                                                      | 15.50% VAT+ 3% Tripura Road Development Cess                                                                                                           | 15.50% &3.00% Cess on Turnover(Taxable Value+VAT). Cess is w.e.f 29.12.2018 |
|   29 | Uttarakhand              | 22.07% or Rs.14.50/litre whichever is higher as VAT                                                                                            | 13.53% VAT or Rs.8.40/litre whichever is higher as VAT                                                                                                 | 20%                                                                         |
|   30 | Uttar Pradesh            | 23.78% or Rs.14.41/Litre- whichever is higher                                                                                                  | 14.05% or Rs8.43/Litre- whichever is higher                                                                                                            | W.e.f 14.11.2018- 12.50%                                                    |
|   31 | 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) | 5.00%                                                                       |
|   32 | Andaman &Nicobar Islands | 6%                                                                                                                                             | 6%                                                                                                                                                     | 10.00%                                                                      |
|   33 | Chandigarh               | Rs.10/KL cess +17.45% VAT                                                                                                                      | Rs.10/KL cess + 9.02% VAT                                                                                                                              | 12.50%                                                                      |
|   34 | Dadra &Nagar Haveli      | 20% VAT                                                                                                                                        | 15% VAT                                                                                                                                                | 12.50%                                                                      |
|   35 | Daman &Diu               | 20% VAT                                                                                                                                        | 15% VAT                                                                                                                                                | 20%                                                                         |
|   36 | Lakshadweep              | Nil                                                                                                                                            | Nil                                                                                                                                                    | -*                                                                          |
|   37 | Puducherry               | 21.15% VAT                                                                                                                                     | 17.15% VAT                                                                                                                                             | 5.00%                                                                       |

Source-IOCL & PPAC

## Statement of Actual rates of Sales tax/ VAT levied by various States/ UTs as on 01.04.2020

|   Sr. No | State/UT                                  | Petrol                                                                                                                                                  | Diesel                                                                                                                                                 | CNG                                |
|----------|-------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------|
|        1 | Andaman &Nicobar Islands                  | 6%                                                                                                                                                      | 6%                                                                                                                                                     | 10.00%                             |
|        2 | Andhra Pradesh                            | 31% VAT + Rs.2.76/litre VAT                                                                                                                             | 22.25% VAT + Rs.3.07/litre VAT                                                                                                                         | 14.50%                             |
|        3 | Arunachal Pradesh                         | 16.20%                                                                                                                                                  | 8.60%                                                                                                                                                  | 20.00%                             |
|        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                                                                                                 | 14.50%                             |
|        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)                                                | 20.00%                             |
|        6 | Chandigarh                                | Rs.10/KL cess +17.45% VAT                                                                                                                               | Rs.10/KL cess + 9.02% VAT                                                                                                                              | 12.50%                             |
|        7 | Chhattisgarh                              | 25% VAT + Rs.2/litre VAT                                                                                                                                | 25% VAT + Rs.1/litre VAT                                                                                                                               | 25.00%                             |
|        8 | Dadra &Nagar Haveli                       | 20% VAT                                                                                                                                                 | 15% VAT                                                                                                                                                | 20.00%                             |
|        9 | Daman &Diu                                | 20% VAT                                                                                                                                                 | 15% VAT                                                                                                                                                | 20%                                |
|       10 | Delhi                                     | 27% VAT                                                                                                                                                 | Rs.250/KL air ambience charges + 16.75% VAT                                                                                                            | 0.00%                              |
|       11 | Goa                                       | 21% VAT + 0.5% Green cess                                                                                                                               | 18% VAT + 0.5% Green cess                                                                                                                              | 12.50%                             |
|       12 | Gujarat                                   | 17% VAT+ 4% Cess on Town Rate &VAT                                                                                                                      | 17% VAT + 4 %Cess on Town Rate &VAT                                                                                                                    | 15.00%                             |
|       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                                                                        | 5.00%, Additional Tax on VAT 5.00% |
|       14 | Himachal Pradesh                          | 25% or Rs14.50/Litre- whichever is higher                                                                                                               | 14% or Rs8.00/Litre- whichever is higher                                                                                                               | 13.75%                             |
|       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                                                                                       | 21.00%                             |
|       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. | 14.00%                             |
|       17 | Karnataka                                 | 35% sales tax                                                                                                                                           | 24% sales tax                                                                                                                                          | 14.50%                             |
|       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                                                                                            | 14.50%                             |
|       19 | Lakshadweep                               | Nil                                                                                                                                                     | Nil                                                                                                                                                    | -*                                 |
|       20 | Madhya Pradesh                            | 33%VAT + Rs.3.5/litre VAT+1%Cess                                                                                                                        | 23% VAT+ Rs.2/litre VAT+1% Cess                                                                                                                        | 14.00%                             |
|       21 | Maharashtra - Mumbai, Thane & Navi Mumbai | 26% VAT+ Rs.8.12/Litre additional tax                                                                                                                   | 24% VAT+ Rs.1.00/Litre additional tax                                                                                                                  | 13.50%                             |

|   22 | Maharashtra (Rest of State)   | 25% VAT+ Rs.8.12/Litre additional tax                                                                                                        | 21% VAT+ Rs.1.00/Litre additional tax                                                                                                                 | 13.50%                                                                      |
|------|-------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------|
|   23 | Manipur                       | 25% VAT                                                                                                                                      | 14.5% VAT                                                                                                                                             | 13.50%                                                                      |
|   24 | Meghalaya                     | 22% VAT + 2% surcharge                                                                                                                       | 13.5% VAT +2% surcharge                                                                                                                               | 14.50%                                                                      |
|   25 | Mizoram                       | 20% VAT                                                                                                                                      | 12% VAT                                                                                                                                               | 13.50%                                                                      |
|   26 | Nagaland                      | 25.00% VAT +5% surcharge + Rs.2.00/Litre as road maintenance cess                                                                            | 14.50% VAT+ 5% surcharge + Rs.2.00/Litre as road maintenance cess                                                                                     | 5.00%, surcharge on tax 5.00% (16.07.15)                                    |
|   27 | Odisha                        | 26% VAT                                                                                                                                      | 26% VAT                                                                                                                                               | 15.00%                                                                      |
|   28 | Puducherry                    | 21.15% VAT                                                                                                                                   | 17.15% VAT                                                                                                                                            | 14.50%                                                                      |
|   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                                                   | 13.00%, Surcharge on Tax 10.00%                                             |
|   30 | Rajasthan                     | 34% VAT+Rs 1500/KL road development cess                                                                                                     | 26% VAT+ Rs.1750/KL road development cess                                                                                                             | 14.50%                                                                      |
|   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                                                                                   | 13.50%                                                                      |
|   32 | Tamil Nadu                    | 34% VAT                                                                                                                                      | 25% VAT                                                                                                                                               | 5.00%                                                                       |
|   33 | Telangana                     | 35.20% VAT                                                                                                                                   | 27% VAT                                                                                                                                               | 14.50%                                                                      |
|   34 | Tripura                       | 23% VAT+ 3% Tripura Road Development Cess                                                                                                    | 15.50% VAT+ 3% Tripura Road Development Cess                                                                                                          | 4.00% &15.50% Cess on Turnover(Taxable Value+VAT). Cess is w.e.f 14.08.2019 |
|   35 | Uttar Pradesh                 | 26.80% or Rs16.74/Litre- whichever is higher                                                                                                 | 17.48% or Rs 9.41/Litre- whichever is higher                                                                                                          | 12.50%                                                                      |
|   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                                                                                                | 20.00%                                                                      |
|   37 | West Bengal                   | 25% or Rs.13.12/litre whichever is higher as sales tax+ Rs.1000/KL cess- Rs.17/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 290/KL sales tax rebate (20% Additional tax on VAT as irrecoverable tax) | 5.00%                                                                       |

Source-IOCL & PPAC

## Statement of Actual rates of VAT/Sales Tax levied by various States/ UTs as on 01.04.2021

|   Sr. No | State/UT                                 | Petrol                                                                                        | Diesel                                                                                        | CNG                                                    |
|----------|------------------------------------------|-----------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------|--------------------------------------------------------|
|        1 | Andaman &Nicobar Islands                 | 6%                                                                                            | 6%                                                                                            | 10.00%                                                 |
|        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                  | 24.50%                                                 |
|        3 | Arunachal Pradesh                        | 20.00%                                                                                        | 12.50%                                                                                        | 20.00%                                                 |
|        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        | 14.50%                                                 |
|        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)         | 20.00%                                                 |
|        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                                   | 12.50%                                                 |
|        7 | Chhattisgarh                             | 25% VAT + Rs.2/litre VAT                                                                      | 25% VAT + Rs.1/litre VAT                                                                      | 25.00%                                                 |
|        8 | Dadra and Nagar Haveli and Daman and Diu | 20% VAT                                                                                       | 20% VAT                                                                                       | 20.00%                                                 |
|        9 | Delhi                                    | 30% VAT                                                                                       | Rs.250/KL air ambience charges + 16.75% VAT                                                   | 0.00%                                                  |
|       10 | Goa                                      | 27% VAT + 0.5% Green cess                                                                     | 23% VAT + 0.5% Green cess                                                                     | 12.50% Goa Green Cess- 0.50% on Turnover including VAT |
|       11 | Gujarat                                  | 20.1% VAT+ 4% Cess on Town Rate &VAT                                                          | 20.2% VAT + 4 %Cess on Town Rate &VAT                                                         | 15.00%                                                 |
|       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              | 5.00%, Additional Tax on VAT 5.00%                     |
|       13 | Himachal Pradesh                         | 25% or Rs 15.50/Litre- whichever is higher                                                    | 14% or Rs 9.00/Litre- whichever is higher                                                     | 13.75%                                                 |
|       14 | Jammu &Kashmir                           | 24% MST+ Rs.5/Litre employment cess, Reduction of Rs.0.50/Litre                               | 16% MST+ Rs.1.50/Litre employment cess                                                        | 21.00%                                                 |
|       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 | 14.00%                                                 |
|       16 | Karnataka                                | 35% sales tax                                                                                 | 24% sales tax                                                                                 | 14.50%                                                 |
|       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                                   | 5.00%                                                  |
|       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                              | 21.00%                                                 |

19

Lakshadweep

Nil

Nil

-*

|   20 | Madhya Pradesh                            | 33%VAT + Rs.4.5/litre VAT+1%Cess                                                                                                                                           | 23% VAT+ Rs.3/litre VAT+1% Cess                                                                                                                        | 14.00%                                                                      |
|------|-------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------|
|   21 | Maharashtra - Mumbai, Thane & Navi Mumbai | 26% VAT+ Rs.10.12/Litre additional tax                                                                                                                                     | 24% VAT+ Rs.3.00/Litre additional tax                                                                                                                  | 13.50%                                                                      |
|   22 | Maharashtra (Rest of State)               | 25% VAT+ Rs.10.12/Litre additional tax                                                                                                                                     | 21% VAT+ Rs.3.00/Litre additional tax                                                                                                                  | 13.50%                                                                      |
|   23 | Manipur                                   | 36.50% VAT                                                                                                                                                                 | 22.50% VAT                                                                                                                                             | 13.50%                                                                      |
|   24 | Meghalaya                                 | 20% or Rs15.00/Litre- whichever is higher (Rs.0.10/Litre pollution surcharge)                                                                                              | 12% or Rs9.00/Litre- whichever is higher (Rs.0.10/Litre pollution surcharge)                                                                           | 14.50%                                                                      |
|   25 | Mizoram                                   | 25% VAT                                                                                                                                                                    | 14.5% VAT                                                                                                                                              | 13.50%                                                                      |
|   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                                               | 5.00%, surcharge on tax 5.00% (16.07.15)                                    |
|   27 | Odisha                                    | 32% VAT                                                                                                                                                                    | 28% VAT                                                                                                                                                | 15.00%                                                                      |
|   28 | Puducherry                                | 26% VAT                                                                                                                                                                    | 17.75% VAT                                                                                                                                             | 14.50%                                                                      |
|   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                                                    | 13.00%, Surcharge on Tax 10.00%                                             |
|   30 | Rajasthan                                 | 36% VAT+Rs 1500/KL road development cess                                                                                                                                   | 26% VAT+ Rs.1750/KL road development cess                                                                                                              | 14.50%                                                                      |
|   31 | Sikkim                                    | 25.25% VAT+ Rs.3000/KL cess                                                                                                                                                | 14.75% VAT + Rs.2500/KL cess                                                                                                                           | 13.50%                                                                      |
|   32 | Tamil Nadu                                | 15% + Rs.13.02 per litre                                                                                                                                                   | 11% + Rs.9.62 per litre                                                                                                                                | 5.00%                                                                       |
|   33 | Telangana                                 | 35.20% VAT                                                                                                                                                                 | 27% VAT                                                                                                                                                | 14.50%                                                                      |
|   34 | Tripura                                   | 25% VAT+ 3% Tripura Road Development Cess                                                                                                                                  | 16.50% VAT+ 3% Tripura Road Development Cess                                                                                                           | 4.00% &19.50% Cess on Turnover(Taxable Value+VAT). Cess is w.e.f 13.05.2020 |
|   35 | Uttar Pradesh                             | 26.80% or Rs 18.74/Litre whichever is higher                                                                                                                               | 17.48% or Rs 10.41/Litre whichever is higher                                                                                                           | 12.50%                                                                      |
|   36 | Uttarakhand                               | 25% or Rs 19 Per Ltr whichever is greater                                                                                                                                  | 17.48% or Rs Rs 10.41 Per Ltr whichever is greater                                                                                                     | 20.00%                                                                      |
|   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) | 5.00%                                                                       |

## Statement of Actual rates of VAT/Sales Tax levied by various States/ UTs as on 01.03.2022.

|   Sr. No | State/UT                                 | Petrol                                                                                                              | Diesel                                                                                                              | CNG                                                    |
|----------|------------------------------------------|---------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------|
|        1 | Andaman &Nicobar Islands                 | 1%                                                                                                                  | 1%                                                                                                                  | 10.00%                                                 |
|        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                                        | 24.50%                                                 |
|        3 | Arunachal Pradesh                        | 14.50%                                                                                                              | 7.00%                                                                                                               | 20.00%                                                 |
|        4 | Assam                                    | 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 , Rebate of Rs.5 per Litre& Additional rebate of Rs. 5.1 per litre | 14.50%                                                 |
|        5 | Bihar                                    | 23.58% or Rs 16.65/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)                            | 20.00%                                                 |
|        6 | Chandigarh                               | Rs.10/KL cess +15.24% or Rs 12.42 per liter which ever is higher                                                    | Rs.10/KL cess + 6.66% or Rs5.07 per liter which ever is higher                                                      | 12.50%                                                 |
|        7 | Chhattisgarh                             | 24% VAT + Rs.2/litre VAT                                                                                            | 23% VAT + Rs.1/litre VAT                                                                                            | 25.00%                                                 |
|        8 | Dadra and Nagar Haveli and Daman and Diu | 12.75% VAT                                                                                                          | 13.50% VAT                                                                                                          | 20.00%                                                 |
|        9 | Delhi                                    | 19.40% VAT                                                                                                          | Rs.250/KL air ambience charges + 16.75% VAT                                                                         | 0.00%                                                  |
|       10 | Goa                                      | 20% VAT + 0.5% Green cess                                                                                           | 17% VAT + 0.5% Green cess                                                                                           | 12.50% Goa Green Cess- 0.50% on Turnover excluding VAT |
|       11 | Gujarat                                  | 13.7% VAT+ 4% Cess on Town Rate &VAT                                                                                | 14.9% VAT + 4 %Cess on Town Rate &VAT                                                                               | 15.00%                                                 |
|       12 | Haryana                                  | 18.20% or Rs.14.50/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                                       | 5.00%, Additional Tax on VAT 5.00%                     |
|       13 | Himachal Pradesh                         | 17.50% or Rs 13.50/Litre- whichever is higher                                                                       | 6% or Rs 4.40/Litre- whichever is higher                                                                            | 13.75%                                                 |
|       14 | Jammu &Kashmir                           | 24% MST+ Rs.2/Litre employment cess, Reduction of Rs.4.50/Litre                                                     | 16% MST+ Rs.1.00/Litre employment cess, Reduction of Rs.6.50/Litre                                                  | 21.00%                                                 |
|       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                       | 14.00%                                                 |
|       16 | Karnataka                                | 25.92% sales tax                                                                                                    | 14.34% sales tax                                                                                                    | 14.50%                                                 |
|       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                                                         | 5.00%                                                  |
|       18 | Ladakh                                   | 15% MST+ Rs.5/Litre employment cess, Reduction of Rs.2.5/Litre                                                      | 6% MST+ Rs.1/Litre employment cess , Reduction of Rs.0.50/Litre                                                     | 21.00% -*                                              |

19

Lakshadweep

Nil

Nil

|   20 | Madhya Pradesh                            | 29%VAT + Rs.2.5/litre VAT+1%Cess                                                                                                                                                               | 19% VAT+ Rs.1.50/litre VAT+1% Cess                                                                                                                                                                 | 14.00%                                                                      |
|------|-------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------|
|   21 | Maharashtra - Mumbai, Thane & Navi Mumbai | 26% VAT+ Rs.10.12/Litre additional tax                                                                                                                                                         | 24% VAT+ Rs.3.00/Litre additional tax                                                                                                                                                              | 13.50%                                                                      |
|   22 | Maharashtra (Rest of State)               | 25% VAT+ Rs.10.12/Litre additional tax                                                                                                                                                         | 21% VAT+ Rs.3.00/Litre additional tax                                                                                                                                                              | 13.50%                                                                      |
|   23 | Manipur                                   | 25% VAT                                                                                                                                                                                        | 13.50% VAT                                                                                                                                                                                         | 13.50%                                                                      |
|   24 | Meghalaya                                 | 13.50% or Rs11.00/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)                                                                                                                       | 14.50%                                                                      |
|   25 | Mizoram                                   | 16.36% VAT                                                                                                                                                                                     | 5.23% VAT                                                                                                                                                                                          | 13.50%                                                                      |
|   26 | Nagaland                                  | 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 maintenance cess minus rebate of Rs.5.10/Litre                                                             | 5.00%, surcharge on tax 5.00% (16.07.15)                                    |
|   27 | Odisha                                    | 28% VAT                                                                                                                                                                                        | 24% VAT                                                                                                                                                                                            | 15.00%                                                                      |
|   28 | Puducherry                                | 14.55% VAT                                                                                                                                                                                     | 8.65% VAT                                                                                                                                                                                          | 14.50%                                                                      |
|   29 | Punjab                                    | 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) + 9.92% VAT plus 10% additional tax and or Rs.8.24/Litre whichever is higher | 13.00%, Surcharge on Tax 10.00%                                             |
|   30 | Rajasthan                                 | 31.04% VAT+Rs 1500/KL road development cess                                                                                                                                                    | 19.30% VAT+ Rs.1750/KL road development cess                                                                                                                                                       | 14.50%                                                                      |
|   31 | Sikkim                                    | 17.30% VAT+ Rs.3000/KL cess                                                                                                                                                                    | 7% VAT + Rs.2500/KL cess                                                                                                                                                                           | 13.50%                                                                      |
|   32 | Tamil Nadu                                | 13% + Rs.11.52 per litre                                                                                                                                                                       | 11% + Rs.9.62 per litre                                                                                                                                                                            | 5.00%                                                                       |
|   33 | Telangana                                 | 35.20% VAT                                                                                                                                                                                     | 27% VAT                                                                                                                                                                                            | 14.50%                                                                      |
|   34 | Tripura                                   | 17.50% VAT+ 3% Tripura Road Development Cess                                                                                                                                                   | 10.00% VAT+ 3% Tripura Road Development Cess                                                                                                                                                       | 4.00% &19.50% Cess on Turnover(Taxable Value+VAT). Cess is w.e.f 13.05.2020 |
|   35 | Uttar Pradesh                             | 19.36% or Rs 14.85/Litre whichever is higher                                                                                                                                                   | 17.08% or Rs 10.41/Litre whichever is higher                                                                                                                                                       | 12.50%                                                                      |
|   36 | Uttarakhand                               | 16.97% or Rs 13.14 Per Ltr whichever is greater                                                                                                                                                | 17.15% or Rs Rs 10.41 Per Ltr whichever is greater                                                                                                                                                 | 20.00%                                                                      |
|   37 | West Bengal                               | 25% or Rs.13.12/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)                                         | 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)                                             | 5.00%                                                                       |