State / UT wise Sales Tax / VAT Rates
(Source: PPAC)
In India, petrol and diesel are outside the GST framework. Different states levy varying rates of Sales Tax / VAT on them
Table below captures state wise Sales Tax/VAT on Petrol and Diesel
As an example for Petrol, the tax in Delhi is a flat 19.4% VAT, while in Maharashtra it is 25% VAT + Rs 5.12/litre additional tax
A Comparison for Diesel depicts 16.75% VAT + Rs 250/KL air ambience charges in Delhi, where as in Maharashtra it is flat 21% VAT
As a result of varying Sales Tax/VAT, the retail selling prices vary across the states and Union Territories. These are covered in our section Retail Selling Price Comparison (State/UT Capitals)

