State-wise Sales Tax Rates Applicable on Crude Oil, Natural Gas and Petroleum Products in India - Part I (As on 01.04.2002) | |||||||
Products | Andhra Pradesh | Arunachal Pradesh | Assam | Bihar | Goa | Gujarat | Haryana |
Crude Oil & Gas | |||||||
Crude Oil | |||||||
Natural Gas | |||||||
Petroleum Products | |||||||
Aviation Spirit | |||||||
Aviation Turbine Fuel | |||||||
Motor Spirit | |||||||
H.S.D | |||||||
L.D.O. | |||||||
M.L.O. | |||||||
S.K.O./I.K.O. | |||||||
I.K.O. | |||||||
F.O. | |||||||
M.T.O. | |||||||
Lubes | |||||||
Greases | |||||||
Petroleum/Naphtha | |||||||
Bitumen/Asphalt | |||||||
Petroleum Coke | |||||||
Indane (LPG) | |||||||
Transformer Oil | |||||||
H.B. Fluid | |||||||
L.S.H.S. | |||||||
Andhra Pradesh : Turnover tax @ 2% on petroleum products except MS, HSD, ATF, FO, engine oil, lube oil, greases and brake fluids. This cannot be recovered from the customers. | |||||||
Assam : 10% Addl. Tax on Sales Tax is payable. This is recoverable from the customers. | |||||||
Bihar : (1) 1% Addl. Tax on gross turnover is payable. This is recoverable from customers. | |||||||
(2) 10% Surcharge on Sales Tax is payable, but not recoverable from the customers. | |||||||
Goa : Addl. Sales Tax @ the following rates on Sales Tax not on declared goods is payable but the same is not recoverable from the customers. | |||||||
(a) On gross Turnover above Rs. 2 Crores but less than Rs. 7 Crores 15%. | |||||||
(b) On gross Turnover above Rs. 7 Crores but less than Rs. 15 Crores 20%. | |||||||
(c) On gross turnover above Rs. 15 Crores 25%. | |||||||
Gujarat : Additional Tax @ 20% on tax on (MST products) i.e. MS, HSD, AV. Spirit, Av. Gas ATF and 10% on GST products. This is recoverable from the customers. Turnover Tax : @ 2% on taxable turnover on MST products excluding exempted sales. This is not recoverable from customers and Turnover Tax @ 10% on Taxable turnover on GST products. This is not recoverable from customers. | |||||||
Cess : (In lieu of octroi) @ 2% on MS and @ 3% on HSD. |