| State/UT | Petrol | Diesel | SKO (PDS) | Domestic LPG |
|---|---|---|---|---|
| States | Sales Tax/VAT | GST | ||
| Andaman & Nicobar Islands | 1% | 1% | 5.00% | 5.00% |
| 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 | ||
| Arunachal Pradesh | 14.50% | 7.00% | ||
| Assam | 20.67% or Rs.15.50 per litre whichever is higher |
19.28% OR Rs. 12.50 per litre whichever is higher Rebate of Rs. 1.73 per litre subject to minimum tax of Rs. 12.50 per litre |
||
| 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) | ||
| Chandigarh | Rs.10/KL cess +15.24% or Rs.12.42/Litre whichever is higher | Rs.10/KL cess + 6.66% or Rs.5.07/Litre whichever is higher | ||
| Chhattisgarh | 24% VAT + Rs.2/litre VAT | 23% VAT + Rs.1/litre VAT | ||
| Dadra and Nagar Haveli and Daman and Diu | 12.75% VAT | 13.50% VAT | ||
| Delhi | 19.40% VAT | Rs.250/KL air ambience charges + 16.75% VAT | ||
| Goa | 20% VAT + 0.5% Green cess | 17% VAT + 0.5% Green cess | ||
| Gujarat | 13.7% VAT+ 4% Cess on Town Rate & VAT | 14.9% VAT + 4 % Cess on Town Rate & VAT | ||
| Haryana | 18.20% or Rs.14.50/litre whichever is higher as VAT+5% additional tax on VAT | 16.00% VAT or Rs.11.86/litre whichever is higher as VAT+5% additional tax on VAT | ||
| Himachal Pradesh | 17.5% or Rs 13.50/Litre- whichever is higher | 9.96% or Rs 7.40/Litre- whichever is higher | ||
| Jammu & Kashmir | 24% MST+ Rs.2/Litre employment cess, Rebate of Rs.4.50/Litre | 16% MST+ Rs.1.00/Litre employment cess , Rebate of Rs.6.50/Litre | ||
| 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 | ||
| Karnataka | 25.92% sales tax | 14.34% sales tax | ||
| Kerala | 30.08% sales tax+ Rs.1/litre additional sales tax + 1% cess , Social security cess Rs.2 per litre | 22.76% sales tax+ Rs.1/litre additional sales tax + 1% cess , Social security cess Rs.2 per litre | ||
| 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 | ||
| Lakshadweep | 10% VAT | 10% VAT | ||
| Madhya Pradesh | 29 % VAT + Rs.2.5/litre VAT+1%Cess | 19% VAT+ Rs.1.5/litre VAT+1% Cess | ||
| Maharashtra – Mumbai, Thane , Navi Mumbai & Aurangabad | 26% VAT+ Rs.5.12/Litre additional tax | 24% VAT | ||
| Maharashtra (Rest of State) | 25% VAT+ Rs.5.12/Litre additional tax | 21% VAT | ||
| Manipur | 25% VAT | 13.5% VAT | ||
| Meghalaya | 13.5% or Rs 12.50/Litre- whichever is higher (Rs.0.10/Litre pollution surcharge) | 5% or Rs 5.50/Litre- whichever is higher (Rs.0.10/Litre pollution surcharge) | ||
| Mizoram | 16.36% VAT | 5.23% VAT | ||
| Nagaland | 25% VAT or Rs. 16.04/litre whichever is higher +5% surcharge + Rs.2.00/Litre as road maintenance cess , Rebate Rs. 5.5 per litre | 16.50% VAT or Rs. 10.51/litre whichever is higher +5% surcharge + Rs.2.00/Litre as road maintenance cess , Rebate Rs. 5.1 per litre | ||
| Odisha | 28% VAT | 24% VAT | ||
| Puducherry | 14.55% 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)+14.75% VAT plus 10% additional tax or Rs.13.40/Litre whichever is higher | Rs.1050/KL (cess) + Rs.0.10 per Litre (Urban Transport Fund) +0.25 per Litre (Special Infrastructure Development Fee) + 10.97% VAT plus 10% additional tax and or Rs.9.14/Litre whichever is higher | ||
| Rajasthan | 31.04% VAT+Rs 1500/KL road development cess | 19.30% VAT+ Rs.1750/KL road development cess | ||
| Sikkim | 20% VAT+ Rs.3000/KL cess | 10% VAT + Rs.2500/KL cess | 5.00% | 5.00% |
| Tamil Nadu | 13% + Rs.11.52 per litre | 11% + Rs.9.62 per litre | ||
| Telangana | 35.20% VAT | 27% VAT | ||
| Tripura | 17.50% VAT+ 3% Tripura Road Development Cess | 10.00% VAT+ 3% Tripura Road Development Cess | ||
| Uttar Pradesh | 19.36% or Rs 14.85/Litre whichever is higher | 17.08% or Rs 10.41/Litre whichever is higher | ||
| Uttarakhand | 16.97% or Rs 13.14 Per Ltr whichever is greater | 17.15% or Rs Rs 10.41 Per Ltr whichever is greater | ||
| 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) | ||
| (As per details provided by OMCs) | ||||
| Notes: | ||||
| 1. For Petrol & Diesel, VAT/Sales Tax at applicable rates is also levied on Dealer’s commission in Delhi, Gujarat, Dadra & Nagar Haveli and Daman &Diu, Punjab,Haryana, Madhya Pradesh, Rajasthan Chandigarh, Puducherry, Andaman & Nikobar, Meghalaya, Lakshadweep. | ||||
