Taxation in Infrastructure

Assignment 1- VAT Rates of All Indian States

Rajesh Goel (2013D10)

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State

Schedule I

Schedule II

Andhra
Pradesh

Transaction
Zero- rated

Goa

Goods
exempted
from Tax
Goods
exempted
from Tax
Goods
exempted
from Tax
Goods
exempted
from Tax
Goods
exempted
from Tax
Goods
exempted
from Tax
1%

Gujarat

Goods

Arunacha
l Pradesh
Assam

Bihar

Chhattisg
arh
Delhi

Schedule
III
1%

Schedule
IV
4%

Schedule V

1%

4%

20%

5%

1%

5-30%

14.5%

15-30%

1%

4%

20%
Minimum

1%

5%

14%

25%

1%

4%

20%

5%

12.5-22%

4% and

13- 38%

Goods
exempted
from Tax
-

13.5%

Schedule
VI
Special tax
rates

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exempted
from Tax

12.5% for
goods not
specified

Haryana

1%

4%

12.5-30%

20%

Himachal
Pradesh

1% and 4%

12.5%

20%

30%

100%

Jammu
and
Kashmir
Jharkhan
d

0%

1%

4%

12.5%

Goods
Exempted
from Tax
-

Goods
Exempted
from Tax
Goods
Exempted
from Tax
Goods
Exempted
from Tax
Goods
Exempted
from Tax
Goods

1%

4%

4%

12.5%

20%
Minimum

1%

4%

12%

1%

5%

12.5%

1%

4%

4%

12.5%

20%
Minimum

1%

4%

20% and

12.5%

Karnatak
a
Kerala

Madhya
Pradesh
Maharash

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tra
Manipur

Meghalay
a
Mizoram

Nagaland

Orissa

Punjab

Rajastha
n
Sikkim

Exempted
from Tax
1%

Goods
Exempted
from Tax
Goods
Exempted
from Tax
Goods
Exempted
from Tax
Goods
Exempted
from Tax
Goods
Exempted
from Tax
Goods
Exempted
from Tax
Goods

Above
5%

12.5%

20%

Goods
Exempted
from Tax

4%

1%

12.5%

20%

1%

5%

13.5%

30%

0%

1%

4%

12.5%

20%

1%

12.5%

20%

5.5%

1%

20.5%

8.5 to 30%

13%

1%

4%

12.5%

20% and
Above

1%

4%

12.5%

20% and

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Exempted
from Tax
1%

4%

12.5%

20-50%

Tripura

5%

13.5%

2%

Telangan
a

Goods
Exempted
from Tax
Goods
Exempted
from Tax
Goods
Exempted
from Tax
Goods
Exempted
from Tax

0%

1%

5%

Goods
Exempted
from Tax
Good
Exempted
from Tax
14.5%

1%

4%

12.5%

20%

1%

4%

12.5%

20%

1%

5%

14.5%

35%

Tamil
Nadu

Uttarakh
and
Uttar
Pradesh
West
Bengal

above
-

Special Tax
rates

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