Sl.

No State Name 1 Uttar Pradesh

VAT Rate

Additional Tax Surcharge 1% Not applicable Not Applicable 4% 1%, 2% & 3% 12.50% 1%,2%,3% & 5% 1% Not applicable 1% Not applicable 4% 5% 12.50% 1% Not applicable 2.50% Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable

2 Gujarat

3 Andhra Pradesh

14.50% 1.00% 4.00% 12.50% 1% 5% 13.50% 4.00% 12.50% 1% 4% 12.50% 20% 1% 4% 12.50% 5% 13.50% 25.00%

4 Assam

5 Kerala

6 Jammu and Kashmir

Not applicable

Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not Not Not Not applicable applicable applicable applicable

7 Jharkhand

1% Not applicable 4% Not applicable 5% Not applicable 10% Not applicable 12.50% Not applicable 14.00% Not applicable

8 Rajasthan

1% 4% 5% 12.50% 15.00%

Not Not Not Not

applicable applicable applicable applicable

Not applicable

Not applicable

40.00% 9 West Bengal

Not applicable

Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not Not Not Not applicable applicable applicable applicable

1% Not applicable 4% Not applicable 12.50% Not applicable 13.50% Not applicable 1% Not applicable 4% Not applicable 5% Not applicable 12.50% Not applicable 13.50% Not applicable

10 Bihar

11 Sikkim

1% Not applicable 4% Not applicable 12.50% Not applicable 1% 4% 12.50% 20% Not Not Not Not applicable applicable applicable applicable

12 Arunachal Pradesh

13 Meghalaya

1% Not applicable 4% Not applicable 12.50% Not applicable 13.50% Not applicable 5.00% Not applicable 1%

Not applicable Not applicable Not applicable Not applicable Not applicable

14 Punjab

Not 12.50% Not 4% Not 5% Not 8% Not

applicable applicable applicable applicable applicable

10% 10% Not applicable 10% 10%

15 Chandigarh 1% Not applicable 12.50% Not applicable 4% Not applicable 5% Not applicable 16 Chhattisgarh 1% Not applicable 5% Not applicable 14% Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable

17 Manipur

1% Not applicable 4% Not applicable 5% Not applicable 12.50% Not applicable 13.50% Not applicable

Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not Not Not Not applicable applicable applicable applicable

18 Mizoram

1% Not applicable 12.50% Not applicable 4% Not applicable 1% 4% 5% 12.50% 18.00% 20.00% Not Not Not Not applicable applicable applicable applicable

19 Goa

Not applicable Not applicable

Not applicable Not applicable

20 Uttarakhand

Not applicable 1% Not applicable 0.50% 4% 1% 12.50% 1% 4% 12.50% 13.00% 1% 2% 4% 5% 12.50% 13.50% 15.00% 14.00% Not Not Not Not Not Not Not Not Not Not Not applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable Not Not Not Not Not Not Not Not Not Not Not applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable

21 Madhya Pradesh

22 Karnataka

Not applicable 20% Not applicable Not Not Not Not Not Not Not Not applicable applicable applicable applicable applicable applicable applicable applicable

Not applicable Not applicable 5% 5% 5% 5% 5% 5% 5% 5% Not applicable

23 Haryana

1% 4% 5% 12% 12.50% 20% 25% 8.80%

24 Delhi

1% Not applicable

4% 5% 12.50% 20% 25 Daman & Diu 1% 4% 12.50% 20% 1% 4% 12.50% 20% 1% 2% 4% 12.50% 14.00% 15.00% 20.00% 6.00% 8.00% 1% 4% 5% 12.50% 14.00% 20.00% 25.00% 9.75% 16.00% 29 Maharastra

Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not

applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable

Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not

applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable

26 Dadra & Nagar Havelli

27 Puducherry

28 Himachal Pradesh

Not applicable Not applicable Not Not Not Not Not Not Not Not Not Not applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable

Not applicable Not applicable Not Not Not Not Not Not Not Not Not Not applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable

1% 4% 5% 12.50% 20% 25% 1% 2% 4% 12.50%

30 Tamil Nadu

31 Orissa

1% Not applicable 4% Not applicable 12.50% Not applicable

Not applicable Not applicable Not applicable

13.50% Not applicable 20% Not applicable 32 Tripura 1% Not applicable 2% Not applicable 4% Not applicable 5% Not applicable 12.50% Not applicable 13.50% Not applicable

Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable

All the Red colours are changed rates

Cess Not Applicable

Remarks .

Not applicable Not applicable

4% changed to 5% w.e.f. 1/4/2011

Not Not Not Not Not Not Not Not Not

applicable applicable applicable applicable applicable applicable applicable applicable applicable 1% 1% 1% 1%

Not Not Not Not Not

applicable applicable applicable applicable applicable

Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not Not Not Not applicable applicable applicable applicable

New VAT Rate w.e.f. 1/4/2011

4% changed to 5% w.e.f. 7/5/2011 4% changed to 5% w.e.f. 7/5/2011 12.5% changed to 14% w.e.f. 7/5/2011

Not applicable

14% changed to 15% w.e.f. 9/3/2011

Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not Not Not Not applicable applicable applicable applicable

New VAT rate w.e.f. 9/3/2011

12.5% changed to 13.5% w.e.f. 15/11/2010

4% changed to 5% w.e.f. 1/4/2011 12.5% changed to 13.5% w.e.f. 1/4/2011

Not applicable Not applicable Not applicable Not applicable Not applicable

12.5% changed to 13.5% w.e.f. 25/2/2011

Not Not Not Not

applicable applicable applicable applicable

Not applicable

New VAT rate introduced w.e.f. 7/1/2011

Not applicable Not applicable Not applicable Not applicable

4% changed to 5% w .e. f. 26/10/2010

Not applicable Not applicable Not applicable

Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not Not Not Not applicable applicable applicable applicable

4% changed to 5% w.e.f 17/12/2011 12.5% changed to 13.5% w.e.f 17/12/2011

Not applicable Not applicable Not applicable

new VAT Rate introduced w.e.f. 16/7/2010 new VAT Rate introduced w.e.f. 16/7/2010

Not Not Not Not Not Not Not Not Not Not Not

applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable

Not applicable Not applicable Not Not Not Not Not Not Not Not applicable applicable applicable applicable applicable applicable applicable applicable

13.5% changed to 14% w.e.f 1/4/2011

Not applicable

Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not Not

applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable

Not applicable Not applicable Not Not Not Not Not Not Not Not Not Not applicable applicable applicable applicable applicable applicable applicable applicable applicable applicable

On certain goods w.e.f 5/5/2011 On certain goods w.e.f 5/5/2011

Not applicable Not applicable Not applicable

Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable Not applicable

12.5% changed to 13.5% w.e.f. 1/4/2011

1% changed to 2% w.e.f. 7/5/2011 4% changed to 5% w.e.f. 7/5/2011 12.5% changed to 13.5% w.e.f. 7/5/2011