O¡¸ ±±±ÿÿÿÿ4’2b6P(¢†9r01T <4Andaman & Nicobar IslandsTr½”>_]€r02T &Andhra PradeshTr½”Ùvï'r03T ,$Arunachal PradeshTr½”º£$µr04T  AssamTr½”Ó™êwr05T  BiharTr½”,³Pr06T ChandigarhTr½”¼FN ùChhatisgarhr33T "ChhattisgarhTr½”ú,ê‹  r07T 2*Dadra & Nagar HaveliTr½”lpwË  r08T  Daman & DiuTr½”Pfæu  r09T  DelhiTr½””x»Ï   r10T GoaTr½”g¶Úþ  r11T GujaratTr½”Œ<  r12T HaryanaTr½”+Å<r13T *"Himachal PradeshTr½”&¨Ãñr14T ( Jammu & KashmirTr½”VÓÆr35T JharkhandTr½”ulP r15T KarnatakaTr½”µ óùr16T KeralaTr½”×ÇÙÊr17T  LakshadweepTr½”½Y¼\r18T &Madhya PradeshTr½”™ëÌxr19T  MaharashtraTr½”@YUKr20T ManipurTr½”ñør21T MeghalayaTr½”ªœ›r22T MizoramTr½”Vëÿdr23T NagalandTr½”¼_r24T OrissaTr½”tˆa¶ùPondicherryr25T PuducherryTr½”_È_r26T PunjabTr½”Ñ…xr27T RajasthanTr½”äq¿ r28T SikkimTr½”Aª] 0!r29T Tamil NaduTr½”a»›! "r30T TripuraTr½”8Åî"!!##ùUttaranchalr34T  UttarakhandTr½”¨Í÷¬#"$r31T $Uttar PradeshTr½”$Qßò$#"&%r32T  West BengalTr½”²Ñ%$&rT MalaysiaTr——¸Î~é&%%''rT  IndiaTr*–ŸéjR'&(rT UKTr——[¦Î('$,)rT SingaporeTr——|°g )(*rT IndonesiaTr——×'ê*))++rT  PhilippinesTr=—ï¨dÅ+*,rT BangladeshTr™åP³,+*.-195195"Any other incomeNPayment of Other Sum to A Non-ResidentT *"Any Other IncomeB«-²,.193193bAny other interest on securities (including interest on non-listed debentures but excluding interest on Government securities and securities mentioned in proviso to section 193.Interest on SecuritiesT h9–7.--//94G 194G†Commission on sale of lottery tickets to a resident / non-resident@Commission on Sale of LotteriesT TLCommission on Sale of Lottery Ticketsö Ò/.094H 194H0Commission Or Brokerage0Commission Or BrokerageT 80Commission Or BrokerageŽeÃ0/(81194194DividendDividendT B:Deemed Dividend U/s 2(22)(E)±&sì10294J 194JtFees for professional or technical services to a residentXFees for Professional Or Technical ServicesT `XFees for Professional Or Technical ServicesÉr\2³1133195195ÖFees for Technical services - where the Agreement is made after February 29, 1964 but before April 1, 1976NPayment of Other Sum to A Non-ResidentT ¬¤Fees for Tech. 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Services Agreement Is Made on Or After June 1, 2005¨/Ò65577195195ŠIncome by way of long-term capital gains referred to in section 115ENPayment of Other Sum to A Non-ResidentT ’ŠIncome by Way of Long-Term Capital Gains Referred to in Section 115EÈâ—F7¶6896C 196CúIncome from foreign currency bonds or GDR (including logn-term capital gains on transfer of such bonds) (not being dividend)FIncome From Foreign Currency BondsT phIncome From Foreign Currency Bonds Or|Xƒ874<9195195‚Income from foreign exchange assets payable to an Indian citizenNPayment of Other Sum to A Non-ResidentT Š‚Income From Foreign Exchange Assets Payable to an Indian CitizenˆU 98:96A 196AT `XIncome in Respect of Units of Non-Residentsú3{¯:·99;;96D 196DîIncome from Foreign Institutional Investors from securities (not being dividend, short-term or long-term capital gain)TIncome of Foreign Institutional InvestorsT phIncome of Foreign Institutional InveÏI#•;:<94D 194D*Insurance Commission*Insurance CommissionT 2*Insurance Commissioní* <;:>=193193ZInterest on 8% Savings (Taxable) Bonds, 2003.Interest on SecuritiesT bZInterest on 8% Savings (Taxable) Bonds, 2003žOœ‹=¸<>193193ªInterest on debentures or securities (other than a security of the Central or a State Government) for mondy issued by or on behalf of a local authority or a statutory corporation or listed debentures of a company6ºÿ>==??94A 194AVInterest other than Interest on SecuritiesVInterest Other Than Interest on SecuritiesT ^VInterest Other Than Interest on SecuritiesNŒºÒ?¹>@195195.Income by way of interest payable by Government/Indian concern on money borrowed or debt incurrent by Government or Indian concern in foreign currencyNPayment of Other Sum to A Non-ResidentT ’ŠInterest3+@? `A195195¢Long-term capital gains [not being covered by section 10(33), 10(36) and 10(38)]NPayment of Other Sum to A Non-ResidentT Š‚Long-Term Capital Gains[Not Being Covered by Sec 10(33)(36)(38)]LnPA@B195195T TLOther Sums Payables to A Non-ResidentTgµBºAACCùNPayment of Compensation on Acquisition94L 194LA¨Payment of compensation to a resident on acquisition of certain immovable property.DAcquisition of Immovable PropertyT ‚zPayment of Compensation on AcquisitFi(WCBD4EE 194EEÀPayment in respect of deposits under National Savings Scheme, 1987 to a resident / non-resident$Deposit Under NSST \TPayments in Respect of Deposits Under NSS †ËDDCBFE96B 196BÈIncome from units (including long-term capital gains on transfer of such units) to an offshore fundLIncome From Units to an Offshore FundT jbPayments in Respect of Units to an Offshore Fund¸n[EDF94F 194FªPayment on account of repurchase of units of MF or UTI to a resident / non-resident<Repurchase of Units of MF/UTIT nfPayments on Account of Re-Purchase of Units by ...µ©ê FEEGG ”5w94C 194CzPayment to a contractor (other than an advertising contract)<Contractors & Sub-ContractorsT nfPayments to Contractors (Other Than Advertisement)Œzˆ`GFH94E 194EtPayment to a non-resident sportsman or sports associationNNon-Resident Sportsmen/Sports Assoc...T nfPayments to Non-Resident Sportsmen/Sports Assoc...º/êCHGDLI94C 194C~Payment to a contractor (in the case of advertising contracts)<Contractors & Sub-ContractorsT nfPayment to Contractors (Advertisement Contractors)Ó9f IHJ ”5w94C 194C8Payment to a sub-contractor<Contractors & Sub-ContractorsT >6Payment to Sub-Contractorsš—ýJIIKKù Rent94I 194IHRent of Land, Building Or Furniture RentT PHRent of Land, Building Or Furnitureo–6KJL94I 194ILRent of Plant, Machinery or Equipment RentT TLRent of Plant, Machinery Or Equipment ÚÁ,LKJNM195195¢Royalty - where the agreement is made after May 31, 1997 but before June 1, 2005NPayment of Other Sum to A Non-ResidentT ˆRoyalty(F) Agreement Is Made After May 31, 1997 Before June 1, 2005§;ýMLN195195tRoyalty - where the agreement is made before June 1, 1997NPayment of Other Sum to A Non-ResidentT jbRoyalty(F) Agreement Is Made Before June 1, 1997t¡¦NMMOO195195~Royalty - where the agreement is made on or after June 1, 2005NPayment of Other Sum to A Non-ResidentT tlRoyalty(F) Agreement Is Made on Or After June 1, 2005k¢À™O»NP195195Royalty [not being royalty of the nature referred to in (f) supra ] - where the Agreement is made after March 31, 1961 but before April 1NPayment of Other Sum to A Non-ResidentT –ŽRoyalty(G) Agreement +ŠÃ8P¼OHXQ195195Royalty [not being royalty of the nature referred to in (f) supra ] - where the Agreement is made after March 31, 1976 but before June 1, 1997NPayment of Other Sum to A Non-ResidentT ”ŒRoyalty(G) Agree œ&ÌQ½PR195195Royalty [not being royalty of the nature referred to in (f) supra ] - 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Non ResidentT½”&Ð@  ™T™8Ð@  † ¥ÔèPƒhIncome From Foreign Currency Bonds Or Shares of....P4@BÐ@  ½”PP@B yê^ñ]]__ResidentCompany BothT .&Company - ResidentT½”&@B@  ™T™B@B@  † ¥Ôè Þ›Tß›  KPƒ`Any Other Interest on Securities As Per Sec.193PB€„@B@  €²æ ùfà‰_þ^`ResidentNon Company BothT 2*Co-Operative SocietyT½”@  )–T*–  ™T™&@  † Þ›Tß›  KP”ƒ`Any Other Interest on Securities As Per Sec.193PB€„Ð@  €²æ ½”Pîá©b` _PpaNonResidentNon Company BothT D<Individual/HUF - Non ResidentT½”4@B@  èvH ™T™8@B@  † èvHPȃhIncome From Foreign Currency Bonds Or Shares of....PP@B@B@ Y a`bResidentNon Company BothT <4Individual/HUF - ResidentT½”4@B@  èvH ™T™B@B@  † èvH Þ›Tß›  KPžƒ`Any Other Interest on Securities As Per Sec.193PP€„@BØó)åb'aaccResidentNon Company BothT ( Local AuthorityT½”@  )–T*–  ™T™&@  † Þ›Tß›  KP”ƒ`Any Other Interest on Securities As Per Sec.193PB€„Ð@  €²æ ½”P4vÔôc5bdResidentNon Company BothT *"Partnership FirmT½”&@B@  ™T™B@B@  † ¥Ôè Þ›Tß›  KPƒ`Any Other Interest on Securities As Per Sec.193PB€„@B@  €²æ¼ìò4dBcbfe6CA 206CT VNAlcoholic Liquor for Human ConsumptionPfƒ(Body of IndividualsT½”* †.........Plƒ.Association of PersonsT½”* †.........Plƒ.Company - Non ResidentT½”* †..(3—ýeDdf6CD 206CT ldAny Other Forest Produce (Not Being Tendu Leaves)Pfƒ(Body of IndividualsT½”*Ð.........Plƒ.Association of PersonsT½”*Ð.........Plƒ.Company - Non ResidentT½”*‘ÃáfFeegg6CH 206CT nfContractors/Licensee/Lease Relating to Mine/QuarryPfƒ(Body of IndividualsT½”*@ .........Plƒ.Association of PersonsT½”*@ .........Plƒ.Company - Non ResidentT½”*×ÀgHfh6CF 206CT phContractors/Licensee/Lease Relating to Parking LotsPfƒ(Body of IndividualsT½”*@ .........Plƒ.Association of PersonsT½”*@ .........Plƒ.Company - Non ResidentT½”*¡BJphJgdli6CG 206CT ldContractors/Licensee/Lease Relating to Toll PlazaPfƒ(Body of IndividualsT½”*@ .........Plƒ.Association of PersonsT½”*@ .........Plƒ.Company - Non ResidentT½”*Ð_v6iLhj6CE 206CT  ScrapPfƒ(Body of IndividualsT½”* †.........Plƒ.Association of PersonsT½”* †.........Plƒ.Company - Non ResidentT½”* †.........Pdƒ&Company - Residenð³Ä¿jNiikk6CI 206CT "Tendu LeavesPlƒ.Association of PersonsT½”* ¡.........Pfƒ(Body of IndividualsT½”* ¡.........Plƒ.Company - Non ResidentT½”* ¡.........Pdƒ&Company - ôÝJEkPjl6CC 206CT phTimber Obtained by Any Mode Other Than Forest LeasePlƒ.Association of PersonsT½”*Ð.........Pfƒ(Body of IndividualsT½”*Ð.........Plƒ.Company - Non ResidentT½”*£,}elRkjnm6CB 206CT NFTimber Obtained Under Forest LeasePlƒ.Association of PersonsT½”*Ð.........Pfƒ(Body of IndividualsT½”*Ð.........Plƒ.Company - Non ResidentT½”*Ð......$a>âmln÷7ªeT bZBranch Transfer Inward (As Agent/Auctioneer)Pª<ƒWest BengalT*– M˜á Uÿnmmoo÷7ªeT `XBranch Transfer Inward (Within West Bengal)Pª<ƒWest BengalT*– Ó—,2Y9onpª÷7ªeT phConsignment/Branch Transfer-In the Course of ExportPª<ƒ"Himachal PradeshT*–:”pTohxq÷7ªeT NFConsignment/Branch Transfer InwardPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT«%p$qpr÷7ªeT f^Consignment/Branch Transfer Inward (Mfd Goods)Pª4ƒGujaratT—— qš°ÄŸ‰rXqqss÷7ªeT ldConsignment/Branch Transfer Inward (Within State)Pª<ƒ"Himachal PradeshT*–Pª2ƒMaharashtraT——Pª&ƒ BiharT*–Pª0ƒTamil NaduTª˜Pª2ƒWest BengalT™Pª.ƒJharkhandTí´Õ+sYrtª÷7ªeT PHConsignment/Branch Transfer OutwardPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigareÿ„tsrvuª÷7ªeT nfConsignment/Branch Transfer Outward - Exempt GoodsPª<ƒWest BengalT*– M˜ K—utvª÷7ªeT phConsignment/Branch Transfer Outward -Imported GoodsPª<ƒWest BengalT*– M˜½Ÿþ¡vuuwwª÷7ªeT h`Consignment/Branch Transfer Outward (Mfd Goods)Pª*ƒGujaratT——o_þwvxª÷7ªeT nfConsignment/Branch Transfer Outward - Rate > 12.5%Pª<ƒWest BengalT*– M˜¢Œ½mxwt|yª÷7ªeT nfConsignment/Branch Transfer Outward -Tax Rate < 4%Pª<ƒWest BengalT*– M˜f4my]xzª÷7ªeT nfConsignment/Branch Transfer Outward (Within State)Pª&ƒ BiharT*–Pª2ƒKeralaT*– qšPª2ƒUttarakhandT*–Pª2ƒMaharashtraT——Pª.ƒJharkhandT——Pª.ƒKarnatakaTƽ×zyy{{ª÷7ªeT phConsignment/Branch Transfer-To Local Agents (Regd )Pª<ƒ"Himachal PradeshT*–¿ñ‹‘{z|ª÷7ªeT h`Consignment Transfer Outward of 1% Taxable PurcPª(ƒOrissaT*–$-¿h|{z~}ª÷7ªeT `XConsignment Transfer Outward of 1% URD PurcPª2ƒOrissaT*– rœ$ÜP}|~ª÷7ªeT nfConsignment Transfer Outward of 12.5% Taxable PurcPª(ƒOrissaT*–r‰†µ~}}ª÷7ªeT f^Consignment Transfer Outward of 12.5% URD PurcPª2ƒOrissaT*– rœ#©M~€ª÷7ªeT h`Consignment Transfer Outward of 4% Taxable PurcPª(ƒOrissaT*–ý)ᨀ@Àª÷7ªeT `XConsignment Transfer Outward of 4% URD PurcPª2ƒOrissaT*– rœâ·ê0€‚÷7ªeT nfConsignment Transfers Inward - Spl. Category GoodsPª2ƒUttarakhandTᖧꂃƒª÷7ªeT phConsignment Transfers Outward - Spl. Category GoodsPª2ƒUttarakhandT*–ÕdúBƒ^‚„«÷7ªeT *"Exempt PurchasesPª(ƒOrissaT——Pª2ƒWest BengalT——Pª:ƒ Jammu & KashmirT——Pª*ƒGujaratT——Pª6ƒUttar PradeshTšPª&ƒ BiharT——Pª8ƒAndhra PradeshTrš‡Ÿ»¹„_ƒ‚†…ª«÷7ªeT "Exempt SalesPª(ƒOrissaT——Pª(ƒPunjabT——Pª8ƒMadhya PradeshT——Pª4ƒChhattisgarhT——Pª2ƒWest BengalTN˜Pª.ƒRajasthanT——Pª0ƒPuducherryT_™¨NÚÉ…`„†ª÷7ªeT ExportsPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª2ƒDaman & D $.†……‡‡ª÷7ªeT D<Exports - Spl. Category GoodsPª2ƒUttarakhandTá–t®ÑÓ‡†ˆ÷7ªeT B(Imported Into State LP-5Pª*ƒHaryanaT*–}ùª5ˆ‡„Œ‰÷7ªeT 80Imported Into the StatePª<ƒ"Himachal PradeshT*–Ë¥»‰dˆŠ÷7ªeT ImportsPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª2ƒDaman & DiuǤ¯Š‰‰‹‹÷7ªeT 2*Imports - for ResalePª8ƒMadhya PradeshT——kcÛh‹ŠŒ÷7ªeT h`Imports - for Use Or Consumption in ManufacturePª8ƒMadhya PradeshT——?rVŒ‹ŠŽ÷7ªeT 0(Imports (High Seas)Pª2ƒMaharashtraT——Pª(ƒKeralaTrš^ÈQŠŒŽ÷7ªeT D<Imports - Spl. Category GoodsPª2ƒUttarakhandTá–™pŽh÷(ªeª †T LInput VAT @ 1%Purchases @ 1%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandig ÿ¹„lŽ÷(ªeªÐT X$Input VAT @ 12.5%$Purchases @ 12.5%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª0ƒ AssamT*– Pª&ƒ BiharT*–Pª08,!ň˜‘÷(ªeª ÖT P Input VAT @ 13% Purchases @ 13%PªJƒGujaratT——TršÐ,rün‘’÷(ªeª`ãT P Input VAT @ 15% Purchases @ 15%PªJƒGujaratT——TršÐPª"ƒGoaTŠšPª0ƒBangladeshT™nXY’‘‘““÷(ªeªjT P Input VAT @ 16% Purchases @ 16%PªJƒGujaratT——TršÐÉ$ü“’”÷(ªeª@ T LInput VAT @ 2%Purchases @ 2%Pª0ƒ AssamT*– œPª0ƒTamil NaduT™Pª0ƒPuducherryT_™Pª2ƒUttarakhandTršPª(ƒPunjabTÕšPª.ƒKarnatakaTß›”V§”p“’–•÷(ªeª€„T P Input VAT @ 20% Purchases @ 20%Pª&ƒ DelhiT*–Pª(ƒOrissaT*–Pª(ƒPunjabT*–Pª2ƒMaharashtraT*–Pª,ƒGoaT*– ^™Pª>ƒ$Arunachal PradeshT*–Pª*ƒP *ƒ•”–÷(ªeªÀ‘!T P Input VAT @ 22% Purchases @ 22%Pª,ƒGoaT*– ^™Pª(ƒPunjabT*–Pª0ƒChandigarhT*–Ãûà€–••——÷(ªeªŸ$T P Input VAT @ 24% Purchases @ 24%Pª^ƒGujaratT—— ¸šTršÐ ¸šÂ‡,—–˜÷(ªeª %&T P Input VAT @ 25% Purchases @ 25%PªJƒGujaratT——TršÐPª2ƒMaharashtraT:œÐ]9͘—”œ™÷(ªeª@¬'T P Input VAT @ 26% Purchases @ 26%Pª^ƒGujaratT—— ¸šTršÐ ¸šÐ‘M™˜š÷(ªeª0ö)T X$Input VAT @ 27.5%$Purchases @ 27.5%Pª(ƒPunjabT*–¾2%š™™››÷(ªeªÀÆ-T P Input VAT @ 30% Purchases @ 30%Pª(ƒPunjabT*–Pª0ƒChandigarhT*–PªJƒGujaratT——TršÐYLÏš›šœ÷(ªeªP—1T X$Input VAT @ 32.5%$Purchases @ 32.5%Pª2ƒUttarakhandTá–onn œ›šž÷(ªeªàg5T P Input VAT @ 35% Purchases @ 35%Pª.ƒJharkhandT——2.¢aœž÷(ªeªÀû9T P Input VAT @ 38% Purchases @ 38%PªJƒGujaratT——TršÐv›ÛžrŸŸ÷(ªeª€T LInput VAT @ 4%Purchases @ 4%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª0ƒ AssamT*– Pª&ƒ BiharT*–Pª0ƒChré xŸž ÷(ªeª€T r0Input VAT @ 4% - Others2Purchases @ 4% - OthersPª.ƒJharkhandT——/¬0 Ÿ°¡÷(ªeª€[T P Input VAT @ 60% Purchases @ 60%PªJƒGujaratT——TršÐ¡¹ér¡ ¢÷(ªeª5 T ˜BInput VAT @ 8% on Works ContractFWorks Contract @ 8% (Sub Contract)Pª<ƒMaharashtraT*– –—”ãL‹¢¡¡££÷(ªeª€m T T"Input VAT @ 8.8%"Purchases @ 8.8%Pª(ƒPunjabT*–Pª0ƒChandigarhT*–âËš£v¢¤÷7ªeT 4,Inter-State PurchasesPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª4ŘÝV¤£¢¦¥÷7ªeT `XInter-State Purchases - Spl. Category GoodsPª2ƒUttarakhandTá–ç©Aq¥z¤¦ª÷*ªeT ,$Inter-State SalesPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª2ƒŸ·l¦¥¥§§ª÷*ªeT XPInter-State Sales - Spl. Category GoodsPª2ƒUttarakhandTá–Pª0ƒTamil NaduTª˜…ÆÒ§¦¨ª÷*ªeT @8Inter State Sales - to URDsPª(ƒSikkimT*–~ -¨§¤¬©÷7ªeT 6.Other Exempt PurchasesPª<ƒMaharashtraT—— qšPª*ƒGujaratT——ä–‹¯©¨ªª÷7ªeT .&Other Exempt SalesPª2ƒUttarakhandTá–Pª*ƒGujaratT——Pª<ƒMaharashtraT—— qšPª.ƒKarnatakaT——Pª2ƒWest BengalTN˜Pª&ƒ AssamTrš3}Ϥª©©««ª÷7ªeT ZROther Exempt Sales - Spl. Category GoodsPª2ƒUttarakhandTá–qV¦_«~ª¬ª÷(ªeª †T F Output VAT @ 1%Sales @ 1%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandig¹Rò¬«ª®­ª÷(ªeª †T ¨POutput VAT @ 1% (of Purc Outside State)HSales @ 1% ( Of Purc Outside State)Pª2ƒUttarakhandTá–É~Sales @ 1% (Schedule IV Items)Pª&ƒ AssamT*–[Ù鯮°ª÷(ªWª †T h2Output VAT @ 1% to URDs&Sales @ 1% to URDsPª&ƒ BiharT*–Pª(ƒSikkimT*–ˆƒ$Arunachal PradeshT*–ÞùÏk±‚°²ª÷(ªeªÐT R&Output VAT @ 12.5%Sales @ 12.5%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª0ƒ AssamT*– Pª&ƒ BiharT*–Pª0¦ýðw²±±³³ª÷(ªeªÐT ²VOutput VAT @ 12.5% (of Purc Outside State)LSales @ 12.5% (of Purc Outside State)Pª2ƒUttarakhandTá–¨»³²´ª÷(ªeªÐT x:Output VAT @ 12.5% on Diesel.Sales - Diesel @ 12.5%Pª*ƒManipurT*–¿ªô´†³²¶µª÷(ªeªÐT ˆJOutput VAT @ 12.5% on Works Contract.Works Contract @ 12.5%Pª&ƒ DelhiT*–Pª2ƒOrissaT*– rœPª(ƒPunjabT*–Pª<ƒWest BengalT*– …œPª2ƒDaman & DiuT*–í.Òµ´¶ª÷(ªeªÐT ¢NOutput VAT @ 12.5% (Schedule IV Items)DSales @ 12.5% (Schedule IV Items)Pª0ƒ AssamT*– ÛŒx¶µµ··ª÷(ªWªÐT t8Output VAT @ 12.5% to URDs,Sales @ 12.5% to URDsPª&ƒ BiharT*–Pª(ƒSikkimT*–yI[·¶¸ª÷(ªeª ÖT J"Output VAT @ 13%Sales @ 13%PªJƒGujaratT——TršÐÇÈ@¸·´¼¹ª÷(ªeª`ãT J"Output VAT @ 15%Sales @ 15%PªJƒGujaratT——TršÐPª"ƒGoaTŠšPª0ƒBangladeshT™Pª0ƒPuducherryT»œÌõÄŠ¹¸ºª÷(ªeªjT J"Output VAT @ 16%Sales @ 16%PªJƒGujaratT——TršÐÙñPº¹¹»»ª÷(ªeªP-T ¢NOutput VAT @ 16.5% (Schedule IV Items)DSales @ 16.5% (Schedule IV Items)Pª0ƒ AssamT*– œöŽ¤â»º¼ª÷(ªeª@ T F Output VAT @ 2%Sales @ 2%Pª&ƒ AssamT*–Pª0ƒTamil NaduT™Pª0ƒPuducherryT_™Pª2ƒUttarakhandTršPª(ƒPunjabTÕšPª.ƒKarnatakaTß›ú Cý¼»º¾½ª÷(ªeª@ T –HOutput VAT @ 2% (Schedule IV Items)>Sales @ 2% (Schedule IV Items)Pª&ƒ AssamT*–ß:õ½‡¼¾ª÷(ªeª€„T J"Output VAT @ 20%Sales @ 20%Pª&ƒ DelhiT*–Pª(ƒOrissaT*–Pª(ƒPunjabT*–Pª2ƒMaharashtraT*–Pª,ƒGoaT*– ^™Pª>ƒ$Arunachal PradeshT*–Pª*ƒÔÁ.V¾½½¿¿ª÷(ªeª€„T ªROutput VAT @ 20% (of Purc Outside State)HSales @ 20% (of Purc Outside State)Pª2ƒUttarakhandT*–öüÝ«¿¾Àª÷(ªeª€„T Â^Output VAT @ 20% (of Purc Outside State) - SCGTSales @ 20% (of Purc Outside State) - SCGPª2ƒUttarakhandTá–çÇŒÀ¿ àÁª÷(ªeª€„T ˆ0Output VAT @ 20% on ATFHSales - Aviation Turbine Fuel @ 20%Pª0ƒ BiharT*– 5šPª*ƒManipurT*–Pª.ƒJharkhandT™ëîßÁÀª÷(ªeª€„T œLOutput VAT @ 20% on Aviation Gasoline@Sales - Aviation Gasoline @ 20%Pª*ƒManipurT*–J|¤GÂÁÁÃê÷(ªeª€„T ”HOutput VAT @ 20% on Aviation Spirit<Sales - Aviation Spirit @ 20%Pª*ƒManipurT*–¡¾»ÃÂĪ÷(ªeª€„T ®FOutput VAT @ 20% on Country LiquorXSales - Country Liquor (Incl. Spiced) @ 20%Pª0ƒ BiharT*– 5šãµSÄÃÂÆŪ÷(ªeª€„T z6Output VAT @ 20% on Diesel4Sales - HSD and LDO @ 20%Pª&ƒ BiharT*–Pª.ƒJharkhandT™-$Õ2ÅÄƪ÷(ªeª€„T ª>Output VAT @ 20% on IMFL / IFL\Sales - IMFL Or Imported Foreign Liquor @ 20%Pª0ƒ BiharT*– 5š<ÙLÆÅÅÇǪ÷(ªeª€„T ˆBOutput VAT @ 20% on Motor Spirit6Sales - Motor Spirit @ 20%Pª*ƒManipurT*–á£áÇÆȪ÷(ªeª€„T „@Output VAT @ 20% on Natural Gas4Sales - Natural Gas @ 20%Pª&ƒ BiharT*–üMÈÇÄÌɪ÷(ªeª€„T p6Output VAT @ 20% on Petrol*Sales - Petrol @ 20%Pª0ƒ BiharT*– 5šPª.ƒJharkhandT™Ä}–ÉÈʪ÷(ªeª€„T €FOutput VAT @ 20% on Works Contract*Works Contract @ 20%Pª(ƒPunjabT*–Pª:ƒChandigarhT*– …œ±$ÇÊÉÉË˪÷(ªeª€„T ~<Output VAT @ 20% Special Rate2Sales @ 20% Special RatePª.ƒMeghalayaT*–Pª.ƒRajasthanTrš–ƒBËÊ̪÷(ªeª€„T ¢NOutput VAT @ 20% - Spl. Category GoodsDSales @ 20% - Spl. Category GoodsPª2ƒUttarakhandTá–¥fxÌËÊÎͪ÷(ªeª T ÆbOutput VAT @ 21% - (of Purc Outside State) - SCGTSales @ 21% (of Purc Outside State) - SCGPª2ƒUttarakhandTá–èô'^ÍÌΪ÷(ªeª T ¢NOutput VAT @ 21% - Spl. Category GoodsDSales @ 21% - Spl. Category GoodsPª2ƒUttarakhandTá–°Ã<…ÎÍÍÏϪ÷(ªeªŒ T ŠBOutput VAT @ 21.33% Special Rate8Sales @ 21.33% Special RatePªBƒAndhra PradeshT*– –—<ïèÏÎЪ÷(ªeªÀ‘!T J"Output VAT @ 22%Sales @ 22%Pª,ƒGoaT*– ^™Pª(ƒPunjabT*–Pª0ƒChandigarhT*–Ï]éÐÏÈØѪ÷(ªeªÀ‘!T šJOutput VAT @ 22% (Schedule IV Items)@Sales @ 22% (Schedule IV Items)Pª&ƒ AssamT*–~­„ÑÐÒª÷(ªeªŸ$T J"Output VAT @ 24%Sales @ 24%Pª^ƒGujaratT—— ¸šTršÐ ¸š$kFÒÑÑÓÓª÷(ªeªŸ$T p6Output VAT @ 24% on Petrol*Sales - Petrol @ 24%Pª0ƒ BiharT*– u˜#ÓÒÔª÷(ªeªŸ$T šJOutput VAT @ 24% (Schedule IV Items)@Sales @ 24% (Schedule IV Items)Pª0ƒ AssamT*– œñÁ·ÔÓÒÖÕª÷(ªeª %&T J"Output VAT @ 25%Sales @ 25%PªJƒGujaratT——TršÐPª4ƒChhattisgarhT——Pª<ƒ"Himachal PradeshT*–Pª2ƒMaharashtraT:œÆÓõ~ÕÔÖª÷(ªeª %&T ÆbOutput VAT @ 25% - (of Purc Outside State) - SCGTSales @ 25% (of Purc Outside State) - SCGPª2ƒUttarakhandTá–ì`ÅÖÕÕ×ת÷(ªeª %&T ¢NOutput VAT @ 25% - Spl. Category GoodsDSales @ 25% - Spl. Category GoodsPª2ƒUttarakhandTá–Pª8ƒAndhra PradeshT™o!‹×Öت÷(ªeªК&T †@Output VAT @ 25.3% Special Rate6Sales @ 25.3% Special RatePª8ƒMadhya PradeshT——l¶ÔàØ×ÔÜÙª÷(ªeª@¬'T J"Output VAT @ 26%Sales @ 26%Pª^ƒGujaratT—— ¸šTršÐ ¸šCßÙØÚª÷(ªeª0ö)T R&Output VAT @ 27.5%Sales @ 27.5%Pª(ƒPunjabT*–Õ<%ÿÚÙÙÛÛª÷(ªeª0ö)T ¢NOutput VAT @ 27.5% (Schedule IV Items)DSales @ 27.5% (Schedule IV Items)Pª0ƒ AssamT*– œÔµÛÚܪ÷(ªeªxÞ+T ŠBOutput VAT @ 28.75% Special Rate8Sales @ 28.75% Special RatePª8ƒMadhya PradeshT——^`¬ÜÛÚÞݪ÷(ªeª @,T ˆ0Output VAT @ 29% on ATFHSales - Aviation Turbine Fuel @ 29%Pª&ƒ BiharT*–ìÑ;]ÝÜÞª÷(ªeªÀÆ-T J"Output VAT @ 30%Sales @ 30%Pª(ƒPunjabT*–Pª0ƒChandigarhT*–PªJƒGujaratT——TršÐaiÞÝÝßߪ÷(ªeªP—1T R&Output VAT @ 32.5%Sales @ 32.5%Pª2ƒUttarakhandTá––žöcßÞàª÷(ªeªP—1T ²VOutput VAT @ 32.5% (of Purc Outside State)LSales @ 32.5% (of Purc Outside State)Pª2ƒUttarakhandTá–sÝñ¶àßÐðáª÷(ªeªP—1T ÊbOutput VAT @ 32.5% (of Purc Outside State) - SCGXSales @ 32.5% (of Purc Outside State) - SCGPª2ƒUttarakhandTá–áèûáàâª÷(ªeªP—1T ªROutput VAT @ 32.5% - Spl. Category GoodsHSales @ 32.5% - Spl. Category GoodsPª2ƒUttarakhandTá–.m{ùâááããª÷(ªeªت1T ŠBOutput VAT @ 32.55% Special Rate8Sales @ 32.55% Special RatePªBƒAndhra PradeshT*– –—IÚ‚]ãâäª÷(ªeª@á3T ®FOutput VAT @ 34% on Country LiquorXSales - Country Liquor (Inlc. Spiced) @ 34%Pª0ƒ BiharT*– u˜2iX€äãâæåª÷(ªeª@á3T ~<Output VAT @ 34% Special Rate2Sales @ 34% Special RatePªBƒAndhra PradeshT*– ?˜ ‹Ktåäæª÷(ªeªàg5T J"Output VAT @ 35%Sales @ 35%Pª.ƒJharkhandT——Pª0ƒPuducherryT*–ÀRÒÂæååççª÷(ªeªÀû9T J"Output VAT @ 38%Sales @ 38%PªJƒGujaratT——TršÐÀFž®ç‰æèª÷(ªeª€T F Output VAT @ 4%Sales @ 4%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª0ƒ AssamT*– Pª&ƒ BiharT*–Pª0ƒCh˜e…èçäìéª÷(ªeª€T ¦POutput VAT @ 4% (of Purc Outside State)FSales @ 4% (of Purc Outside State)Pª2ƒUttarakhandTá– 5Û0éèêª÷(ªeª€T |DOutput VAT @ 4% on Works Contract(Works Contract @ 4%Pª<ƒWest BengalT*– …œPª(ƒPunjabT*–Pª:ƒChandigarhT*– …œPª&ƒ DelhiT0˜S¡Ürêééëëª÷(ªeª€T –HOutput VAT @ 4% (Schedule IV Items)>Sales @ 4% (Schedule IV Items)Pª0ƒ AssamT*– JÆ"ëêìª÷(ªWª€T h2Output VAT @ 4% to URDs&Sales @ 4% to URDsPª&ƒ BiharT*–Pª(ƒSikkimT*–7î¾0ìëêîíª÷(ªeª >T ˜>Output VAT @ 41% on IMFL / IFLJSales - IMFL Or Foreign Liquor @ 41%Pª0ƒ BiharT*– u˜žíìîª÷(ªeªÀ0FT ~<Output VAT @ 46% Special Rate2Sales @ 46% Special RatePª8ƒMadhya PradeshT——ÉSales @ 6% (Schedule IV Items)Pª0ƒ AssamT*– œ—y¿Mïîðª÷(ªeªÀ' T z:Output VAT @ 6% Special Rate0Sales @ 6% Special RatePª.ƒMeghalayaT*–þðïèøñª÷(ªeª€[T J"Output VAT @ 60%Sales @ 60%PªJƒGujaratT——TršÐ.ª,åñðòª÷(ªeªÀÏjT ~<Output VAT @ 70% Special Rate2Sales @ 70% Special RatePª8ƒAndhra PradeshT*–Ø9Q+òññóóª÷(ªXª5 T |DOutput VAT @ 8% on Works Contract(Works Contract @ 8%PªNƒMaharashtraT*– –—Tß›‰c=óòôª÷(ªeª€m T N$Output VAT @ 8.8%Sales @ 8.8%Pª(ƒPunjabT*–Pª0ƒChandigarhT*–¨­ÿôóòöõª÷(ªeª » T –HOutput VAT @ 9% (Schedule IV Items)>Sales @ 9% (Schedule IV Items)Pª&ƒ AssamT*–ÍÖF4õôö÷(ªeª †T P.Purchase @ 1% Tax RateLP-7A-1%Pª*ƒHaryanaT*–ËàQöõõ÷÷÷(ªeª@BT T0Purchase @ 10% Tax RateLP-7A-10%Pª4ƒHaryanaT*– „–¿¥a©÷öø÷(ªeª€OT T0Purchase @ 12% Tax RateLP-7A-12%Pª*ƒHaryanaT*–(4âø÷ôüù÷(ªeªÐT \4Purchase @ 12.5% Tax RateLP-7A-12.5%Pª*ƒHaryanaT*–÷.©ùøú÷(ªeª€„T T0Purchase @ 20% Tax RateLP-7A-20%Pª*ƒHaryanaT*–&Îëúùùûû÷(ªeª€T P.Purchase @ 4% Tax RateLP-7A-4%Pª*ƒHaryanaT*–YIúûúü÷7ªeT x^Purchased in the Course of Export Out of India LP-2Pª*ƒHaryanaT*–Hk“øüûúþý÷7ªeT tZPurchased in the Course of Import Into India LP-4Pª*ƒHaryanaT*–o}Êxýüþ÷7ªeT tZPurchased in the Course of Inter-State Trade LP-3Pª*ƒHaryanaT*–âUv[þýýÿÿ÷7ªeT x^Purchased Outside the State (for Sale Outside) LP-1Pª*ƒHaryanaT*–'ÿþ÷(ªáªÐT ^VPurchase From URDs - Capital Goods @ 12.5%Pª<ƒWest BengalT*– M˜ékk,ÿ€€÷(ªáª€T XPPurchase From URDs - Capital Goods @ 4%Pª<ƒWest BengalT*– M˜™Ë «÷7ªVT h`Purchase From URDs - Exempt Goods (Composition)Pª2ƒWest BengalT——ò=Ðø«÷7ªVT bZPurchase From URDs - MRP Based (Composition)Pª<ƒWest BengalT—— M˜ëYÃX÷7ªVT ^VPurchase From URDs - Other Goods (Box 15E)Pª<ƒWest BengalT*– M˜¡Î†÷(ªVª †T XPPurchase From URDs - Taxable Goods @ 1%Pª2ƒWest BengalT*–Pª(ƒSikkimT*–Pª0ƒTamil NaduTª˜Pª6ƒUttar PradeshTšPª&ƒ BiharTr™Pª(ƒPunjabT™Pª.Åή¢Ž÷(ªVªÐT ^VPurchase From URDs - Taxable Goods @ 12.5%Pª2ƒWest BengalT*–Pª(ƒSikkimT*–Pª0ƒTamil NaduTª˜Pª6ƒUttar PradeshTšPª&ƒ BiharTr™Pª(ƒPunjabT™PªÉãðA÷(ªVª€T XPPurchase From URDs - Taxable Goods @ 4%Pª2ƒWest BengalT*–Pª(ƒSikkimT*–Pª0ƒTamil NaduTª˜Pª6ƒUttar PradeshTšPª&ƒ BiharTr™Pª(ƒPunjabT™Pª.p#Ì¡«÷7ªVT jbPurchase From URDs - Taxable Goods (Composition)Pª(ƒOrissaT——Pª<ƒWest BengalT—— M˜Pª.ƒKarnatakaT——Pª(ƒPunjabTN˜zÃï  ÷7ªeT d\Purchase in the Course of Export Out of IndiaPª<ƒ"Himachal PradeshT*–ÉNÞˆ  ÷7ªeT `XPurchase in the Course of Inter-State TradePª<ƒ"Himachal PradeshT*–Ë“mô     ÷(ªáT jbPurchase of Capital Goods From Outside the StatePª(ƒOrissaT*–“îdÑ   ÷(ªáT d\Purchase of Capital Goods in Course of ImportPª(ƒOrissaT*–_5é3    ÷(ªeª€T zXPurchase of Goods at Lower Rate of Tax - 4%LP-7B-4%Pª*ƒHaryanaT*–a-E  ÷7ªeT jNPurchase of Goods From Lumpsum Dealers LP-7CPª*ƒHaryanaT*–Çž»4  ÷7ªVT tXPurchase of Goods From Unregistered Dealers LP-7DPª*ƒHaryanaT*–K^÷å÷(ªeª@ T LDPurchase of Raw Jute - by MillersPª<ƒWest BengalT*– M˜D®Ñ­÷7ªeT NFPurchase of Raw Jute - by ShippersPª2ƒWest BengalT*–¦i¢á÷7ªeT d\Purchase Outside the State (for Sale Outside)Pª<ƒ"Himachal PradeshT*–OO—÷7ªeT NFPurchases @ 1% (Schedule IV Items)Pª&ƒ AssamT*–ü¹1÷7ªeT TLPurchases @ 12.5% (Schedule IV Items)Pª0ƒ AssamT*– ÁúÞô÷7ªeT TLPurchases @ 16.5% (Schedule IV Items)Pª0ƒ AssamT*– œ(R¨›÷7ªeT NFPurchases @ 2% (Schedule IV Items)Pª&ƒ AssamT*–k{º…÷7ªeT B:Purchases @ 20% Special RatePª.ƒMeghalayaT*–›vRÜ÷7ªeT H@Purchases @ 21.33% Special RatePªBƒAndhra PradeshT*– –—¢7­V÷7ªeT PHPurchases @ 22% (Schedule IV Items)Pª&ƒ AssamT*–Žî”‰÷7ªeT PHPurchases @ 24% (Schedule IV Items)Pª0ƒ AssamT*– œ+?üÍ÷7ªeT TLPurchases @ 27.5% (Schedule IV Items)Pª0ƒ AssamT*– œ?Ÿ+ö÷7ªeT H@Purchases @ 32.55% Special RatePªBƒAndhra PradeshT*– –—óÈšX÷7ªeT B:Purchases @ 34% Special RatePª8ƒAndhra PradeshT*–pyáS÷7ªeT NFPurchases @ 4% (Schedule IV Items)Pª0ƒ AssamT*– 0˜jr÷7ªeT NFPurchases @ 6% (Schedule IV Items)Pª0ƒ AssamT*– œÿì%4 ÷7ªeT @8Purchases @ 6% Special RatePª.ƒMeghalayaT*–¤·Ào 0!÷7ªeT B:Purchases @ 70% Special RatePª8ƒAndhra PradeshT*–Gœ•! "÷7ªeT NFPurchases @ 9% (Schedule IV Items)Pª&ƒ AssamT*–Èý³Ó"!!##÷(ªáª †T F>Purchases - Capital Goods @ 1%Pª8ƒMadhya PradeshT——Pª0ƒPuducherryT_™:~#"$÷(ªáªÐT LDPurchases - Capital Goods @ 12.5%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª0ƒ AssamT*– Pª&ƒ BiharT*–Pª0ƒChŸ™ª$”#"&%÷(ªáª€T F>Purchases - Capital Goods @ 4%PªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª0ƒ AssamT*– Pª&ƒ BiharT*–Pª>ƒChhatଂŽ%$&÷7ªáT †ZPurchases - Capital Goods Consumed in MiningR1-10B-1-(II)Pª*ƒHaryanaT*–Ñ^ž{&%%''÷7ªáT ’hPurchases - Capital Goods Used for Mfg Exempt GoodsR1-10B-1-(I)Pª*ƒHaryanaT*–ÇÔ'&(÷7ªáT ’fPurchases - Capital Goods Used In Power GenerationR1-10B-1-(IV)Pª*ƒHaryanaT*–Aá55('$,)÷7ªáT ’dPurchases - Capital Goods Used In Telecom NetworkR1-10B-1-(III)Pª*ƒHaryanaT*–sŽgÆ)˜(*÷7ªeT .&Purchases - ExemptPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª2ƒDâúK*))++÷7ªeT JBPurchases - Exempt (Inter State)Pª*ƒManipurT*–Pª0ƒ BiharTò— 5š ‚$+*,÷7ªeT NFPurchases From Composition DealersPª2ƒWest BengalT*–Pª2ƒKeralaT*– qšPª.ƒKarnatakaT——Pª0ƒPuducherryT_™¶¶> ,+*.-÷7ªeT D<Purchases - From Exempt UnitsPª(ƒPunjabT*–Pª0ƒChandigarhT*–ƒ˜j¥-,.÷7ªeT D<Purchases - From Local AgentsPª(ƒOrissaT*–Ѻm‰.œ--//÷(ªVT TLPurchases - From Unregistered DealersPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhYŒ÷ˆ/.0÷(ªeª †T 6.Purchases (Lease) @ 1%Pª8ƒRajasthanT—— Þ›/"4U0/(81÷(ªeªÐT <4Purchases (Lease) @ 12.5%Pª8ƒRajasthanT—— Þ›Ä:”v102÷(ªeª€T 6.Purchases (Lease) @ 4%Pª8ƒRajasthanT—— Þ›ÒJ×Ü21133÷7ªeT 4,Purchases - MRP BasedPª2ƒWest BengalT*–Pª2ƒUttarakhandT*–Pª&ƒ BiharTr™Kþ324«÷7ªeT PHPurchases - MRP Based (Composition)Pª<ƒWest BengalT—— M˜p(û43265÷7ªeT `XPurchases - MRP Based - Spl. Category GoodsPª2ƒUttarakhandT*–"1L546÷7ªeT ˆfPurchases-Other Goods-Disposed Otherwise Than SaleR1-10E-3Pª*ƒHaryanaT*–¢½ÓÊ65577÷7ªeT ‚`Purchases - Other Goods - Exported Out of StateR1-10E-2Pª*ƒHaryanaT*–lR‡768÷7ªeT ˆfPurchases - Other Goods - for Telecom/Mining/PowerR1-10E-1Pª*ƒHaryanaT*–àR•‡874<9÷7ªeT rPPurchases - Other Goods - Left in StockR1-10E-6Pª*ƒHaryanaT*–§‚R98:÷7ªeT ŠhPurchases-Other Goods - Used in Mfg of Exempt GoodsR1-10E-4Pª*ƒHaryanaT*–ñ„+):99;;÷7ªeT ’fPurchases-Other Goods-Used in Pkg-Disp O/w by SaleR1-10E-5-(II)Pª*ƒHaryanaT*–!´3;:<÷7ªeT ’hPurchases-Other Goods - Used in Pkg of Export GoodsR1-10E-5-(I)Pª*ƒHaryanaT*–¾…t¬< ;:>=÷(ªeT .&Purchases - OthersPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª:ƒChandigarhT*– …œPª2Pt í=<>÷7ªeT vXPurchases - Paddy - for Export Out of IndiaR1-10CPª*ƒHaryanaT*–×GÄP>==??÷7ªeT †hPurchases - Petroleum Based Fuels, Natural Gas, EtcR1-10APª*ƒHaryanaT*–ƒ±O¥?>@÷7ªeT tVPurchases - Rice - for Export Out of IndiaR1-10DPª*ƒHaryanaT*–­Âw´@? `A÷(ªeT NFPurchases - Schedule C Items @ 20%Pª2ƒOrissaT*– ´š«cÏA@B÷7ªeT B:Purchases - Schedule H ItemsPª(ƒPunjabT*–Pª0ƒChandigarhT*–ÍWòBAACC«÷(ªeT XPPurchases - Taxable Goods (Composition)Pª2ƒWest BengalT——Pª(ƒOrissaT——Pª:ƒ Jammu & KashmirT——Pª(ƒPunjabTN˜Pª*ƒGujaratT——Pª&ƒ BiharT——šfÅCBD÷7ªeT v\Received for Sale From Dealers Regd Under VAT LP-6Pª*ƒHaryanaT*–ÖDCBFEª÷7ªeT \TSale in the Course of Export Out of IndiaPª<ƒ"Himachal PradeshT*–Pª.ƒRajasthanT*–Pª2ƒWest BengalTN˜KÑúEDFª÷7ªeT ~bSale in the Course of Export Out of India - 5(1) LS-4APª*ƒHaryanaT*–°”Õ‚FEEGGª÷7ªeT ~bSale in the Course of Export Out of India - 5(3) LS-4BPª*ƒHaryanaT*–;õGFHª÷7ªeT jPSale in the Course of Import Into India LS-3Pª*ƒHaryanaT*–d¯\LHGDLIª÷*ªeT jPSale in the Course of Inter-State Trade LS-2Pª*ƒHaryanaT*–©_’¸IHJª÷*ªeT phSale in the Course of Inter-State Trade Or CommercePª<ƒ"Himachal PradeshT*–Pª0ƒ BiharTò— 5šÓ÷ª^JIIKKª÷7ªeT 0(Sale of Drug at MRPPª2ƒOrissaT*– rœ­OKJLª÷(ªeª€T rPSale of Goods at Lower Rate of Tax - 4%LS-9B-4%Pª*ƒHaryanaT*–[¤H$LKJNMª÷7ªeT Z@Sale of Goods to UNICEF and WHO LS-5Pª*ƒHaryanaT*–t°EMLNª÷(ªeª †T ‚`Sale of Goods to Unregistered Dealers @ 1% RateLS-9C-1%Pª*ƒHaryanaT*–É9¸ôNMMOOª÷(ªeª@BT †bSale of Goods to Unregistered Dealers @ 10% RateLS-9C-10%Pª4ƒHaryanaT*– „–†ó¢SONPª÷(ªeª€OT †bSale of Goods to Unregistered Dealers @ 12% RateLS-9C-12%Pª*ƒHaryanaT*–º×6POHXQª÷(ªeªÐT ŽfSale of Goods to Unregistered Dealers @ 12.5% RateLS-9C-12.5%Pª*ƒHaryanaT*–½Æ™öQPRª÷(ªeª€„T †bSale of Goods to Unregistered Dealers @ 20% RateLS-9C-20%Pª*ƒHaryanaT*–ç]MRQQSSª÷(ªeª€T ¢hSale of Goods to Unregistered Dealers @4%Lower Rate*LS-9C-4%(Lower Rate)Pª*ƒHaryanaT*–'öäSRTª÷(ªeª€T ‚`Sale of Goods to Unregistered Dealers @ 4% RateLS-9C-4%Pª*ƒHaryanaT*–#ac‰TSRVUª÷7ªeT LDSale of Goods Under KGST Act 1963Pª2ƒKeralaT*– qš š}UTVª÷7ªeT .&Sale of LPG at MRPPª2ƒOrissaT*– rœ1ÝShVUUWWª÷*ªeT x^Sale Outside the State (of Purc Outside State) LS-1Pª*ƒHaryanaT*–Ë{OWVXª÷(ªeª †T J(Sales @ 1% Tax RateLS-9A-1%Pª*ƒHaryanaT*–×ì’zXWT\Yª÷(ªeª@BT N*Sales @ 10% Tax RateLS-9A-10%Pª4ƒHaryanaT*– „–›7½YXZª÷(ªeª€OT N*Sales @ 12% Tax RateLS-9A-12%Pª*ƒHaryanaT*–VøJìZYY[[ª÷(ªeªÐT V.Sales @ 12.5% Tax RateLS-9A-12.5%Pª*ƒHaryanaT*–U¬}ä[Z\ª÷(ªeª€„T N*Sales @ 20% Tax RateLS-9A-20%Pª*ƒHaryanaT*–.x‹u\[Z^]ª÷(ªeª€T J(Sales @ 4% Tax RateLS-9A-4%Pª*ƒHaryanaT*–)­ºÏ]\^ª÷7ªeT @8Sales - As an Exempted UnitPª(ƒPunjabT*–Pª2ƒDaman & DiuT*–Pª0ƒChandigarhT*–PªDƒ*Dadra & Nagar HaveliT*–LŘ^]]__ª«÷(ªeª¨aT H@Sales - Composition Tax @ 0.25%Pª2ƒWest BengalT——Pª0ƒPuducherryT_™Pª.ƒRajasthanT——Pª(ƒPunjabT™Ù Š_¤^`ª«÷(ªeª †T B:Sales - Composition Tax @ 1%Pª8ƒAndhra PradeshT——PªDƒ*Dadra & Nagar HaveliT——Pª2ƒDaman & DiuT——Pª&ƒ DelhiT——Pª"ƒGoaT——Pª(ƒOrissaT——PªfÙdÅ`_Ppaª«÷(ªeªà“T B:Sales - Composition Tax @ 3%Pª"ƒGoaT——Pª2ƒPhilippinesT=—¦ÕTa¦`bª÷7ªeT &Sales - ExemptPªNƒ4Andaman & Nicobar IslandsT*–Pª8ƒAndhra PradeshT*–Pª>ƒ$Arunachal PradeshT*–Pª&ƒ AssamT*–Pª&ƒ BiharT*–Pª0ƒChandigarhT*–Pª2ƒDaÜÓ?vbªaaccª÷7ªeT ZRSales in the Course of Import Into IndiaPª(ƒOrissaT*–Pª<ƒ"Himachal PradeshT*–Pª.ƒKarnatakaTµ—Pª*ƒGujaratT*–Pª2ƒWest BengalTN˜Pª6ƒUttar PradeshTšòob¥cbdª÷7ªeT ( Sales MRP BasedPª2ƒWest BengalT*–Pª2ƒUttarakhandT*–Pª&ƒ BiharTò—’¶wdcbfeª«÷7ªeT H@Sales - MRP Based (Composition)Pª2ƒWest BengalT——‚í¥‚edfª÷7ªeT XPSales - MRP Based - Spl. Category GoodsPª2ƒUttarakhandT*–èÉÔðf«eeggª÷7ªeT &Sales - OthersPª<ƒMaharashtraT*– –—Pª8ƒRajasthanT—— qšPª8ƒMadhya PradeshT——Pª.ƒKarnatakaT——Pª.ƒIndonesiaT=—Pª0ƒTamil NaduTª˜Pª6ƒUttar  n9gfhª÷7ªeT B:Sales - Others (Inter State)Pª<ƒMaharashtraT*– –—ÖÑ} hgdliª÷*ªeT h`Sales Outside the State (of Purc Outside State)Pª<ƒ"Himachal PradeshT*–ÇÛ]èihjª÷8ªeT F>Sales - Schedule C Items @ 20%Pª2ƒOrissaT*– ´š6'§;jiikkª÷7ªeT bZSales - Through Broker (Private Treaty Sale)Pª<ƒWest BengalT*– M˜Ì¼ztkjlª÷7ªeT RJSales to A Dealer Under SEZ/STP/EHTPPª(ƒOrissaT*–Pª4ƒChhattisgarhTN˜Pª0ƒPuducherryT_™Pª8ƒMadhya PradeshT*–ÕE‚´lkjnmª÷7ªeT &Sales to A EOUPª(ƒOrissaT*–($m¬lnª÷7ªeT ZRSales to Diplomatic Missions & U.N. Etc.Pª&ƒ DelhiT*–Pª2ƒPunjabT*– ™Pª"ƒGoaT*–Pª2ƒOrissaT*– rœPª2ƒKeralaT*– qšPª&ƒ BiharT*–Pª<ƒ"Himachÿ6­·n­mmooª÷7ªeT 80Sales - to Local AgentsPª"ƒGoaT*–Pª2ƒOrissaT*– rœPª<ƒWest BengalT*– M˜Pª0ƒ BiharT*– 5šPª2ƒKeralaT*– qšPª2ƒUttarakhandTá–Pª.ƒJharkhaÒN˜=onpª÷7ªeT d\Sales - to Local Agents - Spl. Category GoodsPª2ƒUttarakhandTá–Uøç2p®ohxqª÷8ªeT .&Sales - Zero RatedPª"ƒGoaT*–Pª2ƒPunjabT*– ™Pª<ƒWest BengalT*– G›Pª2ƒOrissaT*– rœPª0ƒChandigarhT*–Pª2ƒPhilippinesT=—Pª0ƒTamil NaduTþàÖqpr÷7ªeT 6.Stock Transfer InwardsPª(ƒOrissaT*–ß¼ƒrqqssª÷7ªeT 80Stock Transfer OutwardsPª(ƒOrissaT*–R,°"srt÷7ªeT jbTaxable Purc Not Applicable for Input Tax CreditPª2ƒOrissaT*– rœ … @tsrvu÷(ªeT F>Transfer of Rights Inward @ 1%Pª(ƒOrissaT*– µT"utv÷(ªeT LDTransfer of Rights Inward @ 12.5%Pª(ƒOrissaT*–n©xcvuuww÷(ªeT F>Transfer of Rights Inward @ 4%Pª(ƒOrissaT*–Å5_wvxª÷7ªeT €fValue of Goods Disposed Off Otherwise Than by Sale LS-8Pª*ƒHaryanaT*–‰U7Çxwt|yª÷7ªeT ‚hValue of Goods Exported Out of State (Consgn. Trfs) LS-7Pª*ƒHaryanaT*–]/£:yxzª÷7ªeT tZValue of Goods Sent for Sale to Local Agents LS-6Pª*ƒHaryanaT*–ê Ezyy{{ª÷7ªYT &Works ContractPªNƒWest BengalT*– M˜Tß›-n<{z|ª«÷(ªeª¨aT ZRWorks Contract - Composition Tax @ 0.25%PªNƒWest BengalT—— M˜Tß›Áõ&|{z~}ª«÷(ªeª †T TLWorks Contract - Composition Tax @ 1%Pª,ƒGoaT—— ›ã’Xç}|~ª÷7ªeT 80Works Contract - ExemptPª2ƒWest BengalT*–jê—Ö~}}ª÷*ªeT @8Works Contract - InterstatePª&ƒ DelhiT*–PªDƒ*Dadra & Nagar HaveliTršè¿Ê0~€ª÷7ªeT TLWorks Contract - Labour/Other ChargesPª&ƒ BiharT*–Pª(ƒPunjabT™Pª&ƒ AssamTœÞ ;€@Àª÷7ªeT \TWorks Contract - Transfer of Right to UsePª2ƒKeralaT*– qškcg߀‚ª÷(ªeT \TWorks Contract - Tr. in the Form of GoodsPª2ƒKeralaT*– qšj)Vg‚ƒƒª÷(ªeT h`Works Contract-Value of Goods Tr. AscertainablePª2ƒKeralaT*– qšù¯ƒ‚„ª÷(ªeT phWorks Contract-Value of Goods Tr. Not AscertainablePª2ƒKeralaT*– qšÑ/U¡„ƒ‚†…«÷7ªeT ^VPurchases - Schedule C Items (Composition)Pª(ƒOrissaT——utPë…„†ª«÷(ªeª€„T bZSales - Schedule C Items @ 20% (Composition)Pª2ƒOrissaT—— ´š' ™†……‡‡ª«÷(ªeª€T XPSales - Traded Goods (Composition) @ 4%Pª.ƒKarnatakaT——¥g¥f‡†ˆª«÷(ªeªÐT ^VSales - Traded Goods (Composition) @ 12.5%Pª.ƒKarnatakaT——žžüˆ‡„Œ‰ª«÷(ªeª€T \TSales - Imported Goods (Composition) @ 4%Pª.ƒKarnatakaT——kƒê˜‰ˆŠª«÷(ªeªÐT bZSales - Imported Goods (Composition) @ 12.5%Pª.ƒKarnatakaT——Ä\ÇŠ‰‰‹‹ª«÷(ªeª€T jbSales - Purc From Other State (Composition) @ 4%Pª.ƒKarnatakaT——¥ÍØK‹ŠŒª«÷(ªeªÐT phSales - Purc From Other State (Composition) @ 12.5%Pª.ƒKarnatakaT——L.ÆÖŒ‹ŠŽª«÷7ªeT .&Sub Works ContractPª8ƒKarnatakaT—— ýš“g¼ÂŒŽª«÷(ªeª€T B:Sales - Composition Tax @ 4%Pª.ƒKarnatakaT——Pª8ƒMadhya PradeshT——Pª.ƒJharkhandT——Pª2ƒWest BengalTN˜Pª*ƒGujaratT——Pª4ƒChhattisgarhT™\ qŽª«÷(ªeª€T TLWorks Contract - Composition Tax @ 4%Pª.ƒKarnatakaT——Pª0ƒTamil NaduT™öZ{fŽª«÷(ªeª@ T B:Sales - Composition Tax @ 2%Pª.ƒJharkhandT——Pª2ƒPhilippinesT=—Pª2ƒWest BengalTN˜Pª*ƒGujaratT——Pª0ƒPuducherryT_™xو܈˜‘ª«÷(ªeª@ T TLWorks Contract - Composition Tax @ 2%Pª.ƒJharkhandT——Pª2ƒWest BengalTN˜Pª*ƒGujaratT——Pª0ƒTamil NaduT™Pª"ƒGoaT——Ë¢„‘’ª«÷7ªeT >6Sales - Manufactured GoodsPª8ƒMadhya PradeshT——éáè ’‘‘““÷7ªáT 6.Purchase Capital Goodsä•¥“’”ª÷7ªeT NFSales - Exempt (Schedule IV Goods)Pª0ƒ BiharTò— 5šì<”“’–•ª÷7ªeT <4Sales to URDs - MRP BasedPª0ƒ BiharTò— 5šU“ •”–ª÷(ªeªà2)T ˆBOutput VAT @ 27% on Motor Spirit6Sales - Motor Spirit @ 27%Pª&ƒ BiharTò—¦"øÉ–••——÷7ªeT ^VInter-State Purchases (Schedule IV Goods)Pª0ƒ BiharTò— 5špa¼k—–˜÷7ªeT 4,Input Credit PurchaseñP  ˜—”œ™÷7ªeT VNPurchases - Exempt (Schedule IV Goods)Pª0ƒ BiharTò— 5š×æý™˜šª÷(ªeª Z2T ~<Output VAT @ 33% Special Rate2Sales @ 33% Special RatePª8ƒAndhra PradeshT@˜FæJš™™››ª÷(ªeªhó!T ŠBOutput VAT @ 22.25% Special Rate8Sales @ 22.25% Special RatePª8ƒAndhra PradeshT@˜Ÿ‘E™›šœª÷(ªeª ¡T Sale @ 5%Pª,ƒMalaysiaT=—Çîþhœ›šžª÷(ªeª@BT Sale @ 10%Pª,ƒMalaysiaT=—º@Žœžª÷7ªeT &Exempted SalesPª,ƒMalaysiaT=—H~žŸŸª÷7ªeT "Export SalesPª,ƒMalaysiaT=—\JC›Ÿž ª÷7ªeT JBSales - To Licensed ManufacturerPª,ƒMalaysiaT=—à%:Ì Ÿ°¡÷(ªeª ¡T 4,Purchases @ 5% - ST10Pª,ƒMalaysiaT=—m¶´¤¡ ¢÷(ªeª@BT 6.Purchases @ 10% - ST10Pª,ƒMalaysiaT=—}Øü¢¡¡££÷(ªeª@BT P Input VAT @ 10% Purchases @ 10%Pª.ƒIndonesiaT=—Pª8ƒMadhya PradeshTZ™GÙ’³£¢¤ª÷8ªeT .&Exports - With L/CPª.ƒIndonesiaT=—´‚6›¤£¢¦¥ª÷8ªeT 4,Exports - Without L/CPª.ƒIndonesiaT=—(=c¥¤¦ª÷(ªeª@BT J"Output VAT @ 10%Sales @ 10%Pª.ƒIndonesiaT=—Pª8ƒMadhya PradeshTZ™P}Ég¦¥¥§§ª÷(ªWª@BT ®ROutput VAT @ 10 % - Unregistered DealersLSales @ 10% - To Unregistered DealersPª.ƒIndonesiaT=—«JÀ]§¦¨ª÷(ªeª@KLT ®FOutput VAT @ 50% on Country LiquorXSales - Country Liquor (Inlc. 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Imports @ 12%Pª2ƒPhilippinesT=—ä dµ´¶÷(ªeª€OT ~8Input VAT @ 12% on Services6Purchases - Services @ 12%Pª2ƒPhilippinesTЕ3¹ÇA¶µµ··ª«÷(ªeª ¡T B:Sales - Composition Tax @ 5%Pª2ƒPhilippinesT=—Pª"ƒGoaT——ÝÃèV·¶¸ª«÷(ªeª`® T B:Sales - Composition Tax @ 7%Pª2ƒPhilippinesT=—l÷¸·´¼¹ª«÷(ªeª@BT D<Sales - Composition Tax @ 10%Pª2ƒPhilippinesT=—Pª"ƒGoaT——´¢Ôh¹¸ºª«÷(ªeª`ãT D<Sales - Composition Tax @ 15%Pª2ƒPhilippinesT=—J­º¹¹»»ª«÷(ªeª@wT D<Sales - Composition Tax @ 18%Pª2ƒPhilippinesT=—¡áÕJ»º¼ª«÷(ªeªÀÆ-T D<Sales - Composition Tax @ 30%Pª2ƒPhilippinesT=— õöê¼»º¾½ª«÷8ªeT RJSales - Composition Tax (Zero Rated)Pª2ƒPhilippinesT=—Pª2ƒWest BengalTN˜±Qè­½¼¾÷7ªeT XPPurchases - Not Qualified for Input TaxPª2ƒPhilippinesT=—Pª<ƒMaharashtraT*– qšèKaÔ¾½½¿¿÷7ªeT 2*Purchases - Tax FreePª(ƒPunjabT0˜Pª2ƒMaharashtraTrš³Êµ³¿¾Àª÷7ªeT &High Sea SalesPª&ƒ DelhiT*–ÆÐ÷éÀ¿ àÁ÷(ªeª€T œHInput VAT @ 4% - (Industrial Input)DPurchases @ 4% (Industrial Input)Pª0ƒTamil NaduTª˜Pª"ƒGoaT˜lámýÁÀ«÷7ªeT \TPurchase From URDs - Composition Tax @ 1%Pª0ƒTamil NaduTª˜Pª2ƒWest BengalTN˜Pª*ƒGujaratT———¤w[ÂÁÁÃë÷7ªeT \TPurchase From URDs - Composition Tax @ 4%Pª0ƒTamil NaduTª˜Pª2ƒWest BengalTN˜Pª*ƒGujaratT——FräÃÂÄ«÷7ªeT bZPurchase From URDs - Composition Tax @ 12.5%Pª0ƒTamil NaduTª˜Pª2ƒWest BengalTN˜Pª*ƒGujaratT——Ös»ÄÃÂÆŪ÷7ªeT *"Sales - U/S 2(x)Pª4ƒChhattisgarhTN˜ÈÞ¶OÅÄƪ÷7ªeT ZRSales on Which Tax Paid by the PrincipalPª4ƒChhattisgarhTN˜J´VÆÅÅÇǪ÷7ªeT NFSales Through Auctioneers / AgentsPª2ƒWest BengalTN˜"à(ǯÆȪ«÷(ªeªPÃT F>Sales - Composition Tax @ 0.5%Pª0ƒTamil NaduTª˜Pª4ƒChhattisgarhT——Pª*ƒGujaratT——Pª&ƒ BiharT——Pª6ƒUttar PradeshTršPª"ƒGoaT——Pª8ƒMaH×qÈÇÄÌÉ«÷7ªeT NFPurchases - Tax Free (Composition)Pª(ƒPunjabTN˜EêÖÉÈʪ÷7ªeT *"Sales - Tax FreePª(ƒPunjabTN˜Pª2ƒMaharashtraTršgÌO—ÊÉÉË˪«÷7ªeT F>Sales - Tax Free (Composition)Pª(ƒPunjabTN˜»fà±ËÊ̪«÷7ªeT H@Inter-State Sales (Composition)Pª2ƒWest BengalTN˜4}’ÌËÊÎͪ«÷7ªeT JBOther Exempt Sales (Composition)Pª2ƒWest BengalTN˜‚x«7ÍÌΪ«÷(ªeª5 T B:Sales - Composition Tax @ 8%Pª4ƒChhattisgarhT—— »¾ÎÍÍÏϪ«÷7ªeT bZSales - Bullion/Sarafa Dealers (Composition)Pª.ƒRajasthanT——Ëú[ÏÎÐ÷(ªeª T P Input VAT @ 21% Purchases @ 21%Pª,ƒGoaTä— ^™Pª8ƒGujaratT¹šÐº`ÐÏÈØѪ÷(ªeª T J"Output VAT @ 21%Sales @ 21%Pª,ƒGoaTä— ^™Pª8ƒGujaratT¹šÐqi8ÑÐÒª«÷(ªeªˆT H@Sales - Composition Tax @ 0.05%Pª*ƒGujaratT——²…îÍÒÑÑÓÓª«÷(ªeªPÃT XPWorks Contract - Composition Tax @ 0.5%Pª*ƒGujaratT——‹„äôÓÒÔª÷(ªeª€T ’FOutput VAT @ 4% (Industrial Input)<Sales @ 4% (Industrial Input)Pª"ƒGoaT˜Ùn«˜ÔÓÒÖÕª÷(ªáª€T †@Output VAT @ 4% (Capital Goods)6Sales @ 4% (Capital Goods)Pª"ƒGoaT˜ÄoÄïÕÔÖª÷(ªeª€„T ÒfOutput VAT @ 20% (Other Than HSD & Petro Products)\Sales @ 20% (Other Than HSD & Petro Products)Pª"ƒGoaT˜wlÖÕÕ××÷(ªeª€„T ØdInput VAT @ 20% (Other Than HSD & Petro Products)dPurchases @ 20% (Other Than HSD & Petro Products)Pª"ƒGoaT˜b¥¯ü×Öت÷(ªeªÀ‘!T ÞlOutput VAT @ 22% (All Types of IMFL & Foreign Liquor)bSales @ 22% (All Types of IMFL & Foreign Liquor)Pª"ƒGoaT˜©b¦Ø×ÔÜÙ÷(ªeªÀ‘!T äjInput VAT @ 22% (All Types of IMFL & Foreign Liquor)jPurchases @ 22% (All Types of IMFL & Foreign Liquor)Pª"ƒGoaT˜,ȸ¸ÙØÚ÷7ªeT h`Purchases From Registered Dealers - No Tax PaidPªDƒ Jammu & KashmirT™ ™!V£ÚÙÙÛÛ÷7ªeT JBPurchases From TOT/Casual DealerPª:ƒ Jammu & KashmirT™Pª8ƒAndhra PradeshT*–CdRYÛ°Úܪ÷(ªWª †T ,$Purchase Tax @ 1%Pª:ƒ Jammu & KashmirT™Pª0ƒPuducherryT_™Pª6ƒUttar PradeshTšPª&ƒ BiharTr™Pª(ƒPunjabT™Pª.ƒRajasthanTršPª*ƒGujaratTWªKvܱÛÚÞݪ÷(ªWª€T ,$Purchase Tax @ 4%Pª:ƒ Jammu & KashmirT™Pª0ƒPuducherryT_™PªVƒUttar PradeshTšTœPÃPª&ƒ BiharTr™Pª(ƒPunjabT™Pª.ƒRajasthanTršPªÕʆݲÜÞª÷(ªWªÐT 2*Purchase Tax @ 12.5%Pª:ƒ Jammu & KashmirT™Pª0ƒPuducherryT_™PªVƒUttar PradeshTšTœ †Pª&ƒ BiharTr™Pª(ƒPunjabT™Pª.ƒRajasthanTršh_²ÞÝÝßߪ÷7ªeT \TLabour, Service, Job Work & Other ChargesPª2ƒMaharashtraT*–Pª*ƒGujaratTršPª.ƒJharkhandTršPª.ƒKarnatakaT*–Pª*ƒManipurT–œU.öUßÞà÷(ªWª †T `XInput Tax Credit on Purchase From URDs @ 1%Pª0ƒPuducherryT_™Pª6ƒUttar PradeshTšPª&ƒ BiharTr™Pª*ƒGujaratTršPª(ƒKeralaTrš{l¿<àßÐðá÷(ªWª€T `XInput Tax Credit on Purchase From URDs @ 4%Pª0ƒPuducherryT_™PªVƒUttar PradeshTšTœPÃPª&ƒ BiharTr™Pª8ƒGujaratTrš †Pª(ƒKeralaTršêfËÎáàâ÷(ªWªÐT f^Input Tax Credit on Purchase From URDs @ 12.5%Pª0ƒPuducherryT_™PªVƒUttar PradeshTšTœ †Pª&ƒ BiharTr™Pª8ƒGujaratTršÐPª(ƒKeralaTršªAvåâááãã÷7ªeT :2Non-Creditable PurchasesPª0ƒPuducherryT_™Pª*ƒGujaratTršPª2ƒMaharashtraTrš#uãˆãâäª÷(ªeª5 T F Output VAT @ 8%Sales @ 8%Pª0ƒPuducherryT_™2uDäãâæå÷(ªeª5 T LInput VAT @ 8%Purchases @ 8%Pª0ƒPuducherryT_™/‹I>åäæª÷(ªeª †T ”HOutput VAT @ 1% (Industrial Input)<Sales @ 1% (Industrial Input)Pª0ƒPuducherryT_™oX“Mæååçç÷(ªeª †T šFInput VAT @ 1% (Industrial Input)DPurchases @ 1% (Industrial Input)Pª0ƒPuducherryT_™AþÝçæèª÷(ªeª ¡T F Output VAT @ 5%Sales @ 5%Pª8ƒMadhya PradeshTZ™Pª&ƒ AssamT´œPª4ƒChhattisgarhTòœPª&ƒ DelhiTþœ€¡4Tèçäìéª÷(ªeªÐT R&Output VAT @ 2.50%Sales @ 2.50%Pª8ƒMadhya PradeshTZ™ùPeýéèê÷(ªeª ¡T LInput VAT @ 5%Purchases @ 5%Pª8ƒMadhya PradeshTZ™Pª&ƒ AssamT´œPª4ƒChhattisgarhTòœPª&ƒ DelhiTþœyrêééëë÷(ªeªÐT X$Input VAT @ 2.50%$Purchases @ 2.50%Pª8ƒMadhya PradeshTZ™鳨çëêì«÷7ªeT \TPurchase From URDs - Composition Tax @ 2%Pª0ƒTamil NaduT™—†ìëêîíª«÷7ªeT JBSales - Composition at Slab RatePª0ƒTamil NaduT™9.`í³ìîª÷*ªeT D<Inter- State Sales - ExemptedPª*ƒGujaratT™Pª6ƒUttar PradeshTšPª&ƒ BiharT——Pª.ƒRajasthanTršPª2ƒMaharashtraTršPª0ƒTamil NaduTršPª&ƒ AssamTúH[*îííïï÷7ªeT D<Taxable Purchase-Petrol @ 20%Pª.ƒJharkhandT™O!e§ïîð÷7ªeT D<Taxable Purchase-Diesel @ 20%Pª.ƒJharkhandT™Å–eËðïèøñ÷7ªeT B:Taxable Purchase - ATF @ 20%Pª.ƒJharkhandT™iš'Äñðò÷7ªeT D<Taxable Purchase - IMFL @ 35%Pª8ƒJharkhandT™ ñœÉû^òññóó÷7ªeT XPTaxable Purchase - Country Liquor @ 35%Pª.ƒJharkhandT™šYÌ›óòô÷7ªeT RJTaxable Purchase - Other Goods @ 20%Pª.ƒJharkhandT™ô£€[ôóòöõ÷7ªeT F>Tax Paid Purchase-Petrol @ 20%Pª.ƒJharkhandT™AÊ„sõôö÷7ªeT F>Tax Paid Purchase-Diesel @ 20%Pª.ƒJharkhandT™“‹¥öõõ÷÷÷7ªeT D<Tax Paid Purchase - ATF @ 20%Pª.ƒJharkhandT™ÔØ›”÷öø÷7ªeT F>Tax Paid Purchase - IMFL @ 35%Pª8ƒJharkhandT™ ñœLpTø÷ôüù÷7ªeT ZRTax Paid Purchase - Country Liquor @ 35%Pª.ƒJharkhandT™´1ùøú÷7ªeT TLTax Paid Purchase - Other Goods @ 20%Pª.ƒJharkhandT™اV6úùùûûª÷(ªeª€„T ÈbOutPut VAT @ 20% to Another Oil Company - PetrolVSales @ 20% to Another Oil Company -PetrolPª.ƒJharkhandT™mÎAûúüª÷(ªeª€„T ÈbOutPut VAT @ 20% to Another Oil Company - DieselVSales @ 20% to Another Oil Company -DieselPª.ƒJharkhandT™XÞ°üûúþýª÷(ªeª€„T ¾\OutPut VAT @ 20% to Another Oil Company - ATFRSales @ 20% to Another Oil Company - ATFPª.ƒJharkhandT™e[)Lýüþª÷7ªeT @8Tax Paid Sales-Petrol @ 20%Pª.ƒJharkhandT™žs#þýýÿÿª÷7ªeT @8Tax Paid Sales-Diesel @ 20%Pª.ƒJharkhandT™çÔ#ÿþª÷7ªeT :2Tax Paid Sales-ATF @ 20%Pª.ƒJharkhandT™»°’ÿª÷7ªeT RJTax Paid Sales-Conuntry Liquor @ 35%Pª.ƒJharkhandT™û¯ª÷7ªeT JBTax Paid Sales-Other Goods @ 20%Pª.ƒJharkhandT™9Ò÷-ª÷(ªeª€„T ‚>OutPut VAT @ 20% - Other Goods4Sales @ 20% - Other GoodsPª.ƒJharkhandT™t2¡pª÷7ªeT <4Tax Paid Sales-IMFL @ 35%Pª8ƒJharkhandT™ ñœ¥ç¡6ª÷(ªeªàg5T ª>Output VAT @ 35% on IMFL / IFL\Sales - IMFL Or Imported Foreign Liquor @ 35%Pª8ƒJharkhandT™ ñœzIgåª÷(ªeªàg5T ®FOutput VAT @ 35% on Country LiquorXSales - Country Liquor (Incl. 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Composition (Retail)Pª2ƒMaharashtraTrš>‚µ´¶«÷7ªeT JBPurchases - Non Taxable (Retail)Pª2ƒMaharashtraTršSu¤ë¶µµ··«÷7ªeT D<Inter-State Purchases (Baker)Pª2ƒMaharashtraTrš·ûBN·¶¸ª«÷(ªeª€T B:Composition Tax @ 4% (Baker)Pª2ƒMaharashtraTrš•f긷´¼¹ª«÷(ªeª ¡T D<Composition Tax @ 5% (Retail)Pª2ƒMaharashtraTršÛ;³}¹¸ºª«÷(ªeª5 T D<Composition Tax @ 8% (Retail)Pª2ƒMaharashtraTrš±:Ìgº¹¹»»ª«÷(ªeª5 T VNComposition Tax @ 8% (Restaurant Etc.)Pª<ƒMaharashtraTrš •œèë"Æ»º¼ª«÷(ªeªÐT XPComposition Tax @ 12.5% (Motor Vehicle)Pª2ƒMaharashtraTršºàr¼»º¾½ª÷7ªeT LDInterstate Sale on Indemnity BondPª0ƒ AssamTrš œ”·‡½¼¾÷7ªáT TLInter-State Purchases (Capital Goods)PªDƒ*Dadra & Nagar HaveliTrš:€ÉK¾½½¿¿ª«÷(ªeª€T ZRComposition Tax @ 4% (Inter-State Baker)Pª2ƒMaharashtraTrš…ËÀ÷(ªeª`ãT x4Input VAT @ 15% - Service4Purchases @ 15% - ServicePª0ƒBangladeshT™_U FÀ¿ àÁª÷(ªeª`ãT r6Output VAT @ 15% - Service,Sales @ 15% - ServicePª0ƒBangladeshT™4 íºÁÀª÷Cªeª@BT VNSupplementary Duty @ 10% - On ServicesPª0ƒBangladeshT_™9ë}mÂÁÁÃê÷Cªeª€–˜T RJSupplementary Duty @ 100% - On GoodsPª0ƒBangladeshT_™?ä(ÃÂĪ÷Cªeª`ãT PHSupplementary Duty @ 15% - On GoodsPª0ƒBangladeshT_™¢ÊßÿÄÃÂÆŪ÷Cªeª`ãT VNSupplementary Duty @ 15% - On ServicesPª0ƒBangladeshT_™ÎQ ÎÅÄƪ÷Cªeª %&T PHSupplementary Duty @ 25% - On GoodsPª0ƒBangladeshT_™¬t LÆÅÅÇǪ÷Cªeª@x}T RJSupplementary Duty @ 250% - On GoodsPª0ƒBangladeshT_™ù€ÇÆȪ÷Cªeªàg5T VNSupplementary Duty @ 35% - On ServicesPª0ƒBangladeshT_™A™•ÈÇÄÌɪ÷CªeªÀT RJSupplementary Duty @ 350% - On GoodsPª0ƒBangladeshT_™X½;ÒÉÈʪ÷Cªeª .cT PHSupplementary Duty @ 65% - On GoodsPª0ƒBangladeshT_™lmÊÉÉËË÷(ªeª`ãT z6Input VAT @ 15% on Imports4Purchases - Imports @ 15%Pª0ƒBangladeshT™çaç1ËÊ̪÷(ªeªÀ' T F Output VAT @ 6%Sales @ 6%Pª0ƒPuducherryT¾›þ¨ùéÌËÊÎÍ÷(ªeªÀ' T LInput VAT @ 6%Purchases @ 6%Pª0ƒPuducherryT¾›©K¾BÍÌΪ÷(ªeª`#T ~<Output VAT @ 23% Special Rate2Sales @ 23% Special RatePª8ƒMadhya PradeshTÀšxH(ÎÍÍÏϪ÷(ªeªxJT ŽDOutput Tax @ 17.23% (Non VATable):Sales @ 17.23% (Non VATable)Pª6ƒUttar PradeshT¡›çg`«ÏÎЪ÷(ªeªƒ(T ŽDOutput Tax @ 26.55% (Non VATable):Sales @ 26.55% (Non VATable)Pª6ƒUttar PradeshT¡›¿ÿÝ?ÐÏÈØѪ÷(ªWªxJT PHPurchase Tax @ 17.23% (Non VATable)Pª6ƒUttar PradeshT¡›Ùà;ÑÐÒª÷(ªWªƒ(T PHPurchase Tax @ 26.55% (Non VATable)Pª6ƒUttar PradeshT¡›ÝÅRÒÑÑÓÓ÷(ªeªxJT JBPurchases @ 17.23% (Non VATable)Pª6ƒUttar PradeshT¡›6‘z2ÓÒÔ÷(ªeªƒ(T JBPurchases @ 26.55% (Non VATable)Pª6ƒUttar PradeshT¡›Tæ½ÔÓÒÖÕ÷(ªVªxJT h`Purchase From URDs - Non Taxable Goods @ 17.23%Pª6ƒUttar PradeshT¡›zªEdÕÔÖ÷(ªVªƒ(T h`Purchase From URDs - Non Taxable Goods @ 26.55%Pª6ƒUttar PradeshT¡›L HÖÕÕ×׫÷(ªeªxJT nfPurchases - Composition Tax @ 17.23% (Non VATable)Pª6ƒUttar PradeshT¡›eSQû×ÖØ«÷(ªeªƒ(T nfPurchases - Composition Tax @ 26.55% (Non VATable)Pª6ƒUttar PradeshT¡›=Ç¿Ø×ÔÜÙ÷(ªeª †T l.Input VAT @ 1% (Lease).Purchases @ 1% (Lease)Pª.ƒRajasthanTß›»nJåÙØÚ÷(ªeªÐT x4Input VAT @ 12.5% (Lease)4Purchases @ 12.5% (Lease)Pª.ƒRajasthanTß›U"m,ÚÙÙÛÛ÷(ªeª€T l.Input VAT @ 4% (Lease).Purchases @ 4% (Lease)Pª.ƒRajasthanTß›‘í¾·ÛÚܪ÷(ªeª %&T N*Sales @ 25% Tax RateLS-9A-25%Pª*ƒHaryanaTß›ƒjüÜÛÚÞݪ÷(ªeª %&T †bSale of Goods to Unregistered Dealers @ 25% RateLS-9C-25%Pª*ƒHaryanaTß›BøQÝÜÞ÷(ªeª %&T T0Purchase @ 25% Tax RateLP-7A-25%Pª*ƒHaryanaTß›ÞJwÞÝÝßߪ÷CªeªPÃT B:Output Additional Tax @ 0.5%Pª6ƒUttar PradeshTœË'£ßÞà÷CªeªPÃT @8Input Additional Tax @ 0.5%Pª6ƒUttar PradeshTœ¶v’àßÐðáª÷CªWªPÃT F>Additional Purchase Tax @ 0.5%Pª6ƒUttar PradeshTœ5·<áàâ÷CªáªPÃT nfAdditional Tax on Purchase of Capital Goods @ 0.5%Pª6ƒUttar PradeshTœ0æ/Mâááãã÷CªWªPÃT bZInput Additional Tax on URD Purchases @ 0.5%Pª6ƒUttar PradeshTœü¿kèãâäª÷(ªeª5 T TLComposition Tax - Restaurant Etc @ 8%Pª<ƒMaharashtraTß› •œu—̺äãâæåª÷7ªeT ZRSales - Restaurant Etc @ 8% (Compostion)Pª<ƒMaharashtraTß› •œXÇÝÅåäæ÷7ªeT `XInter-State Purchases - Baker (Composition)Pª2ƒMaharashtraTß›¢ÊN¼æååççª÷(ªeª€T B:Composition Tax - Baker @ 4%Pª2ƒMaharashtraTß›HÉ(çæèª÷7ªeT F>Sales Baker @ 4% (Composition)Pª2ƒMaharashtraTß›´bîvèçäìéª÷7ªeT H@Sales Retail @ 5% (Composition)Pª2ƒMaharashtraTß›·‹ Yéèêª÷7ªeT H@Sales Retail @ 8% (Composition)Pª2ƒMaharashtraTß›ÝüGêééëëª÷7ªeT TLSales Retail Tax - Free (Composition)Pª2ƒMaharashtraTß›¢# þýýÿÿ÷(ªeª ¡T Ê^Input VAT - Works Contract @ 5% (Construction)\Purchase - Works Contract @ 5% (Construction)Pª2ƒMaharashtraTß›âÿ¯ÿþª÷7ªeT <4Works Contract - ExpensesPª2ƒMaharashtraTß›`î@Oÿ€€ª÷(ªeªÀ\T J"Output VAT @ 14%Sales @ 14%Pª<ƒ"Himachal PradeshT*–Pª.ƒRajasthanTAœPª0ƒPuducherryT»œPª4ƒChhattisgarhTòœ¿a¥pª÷(ªXª ¡T ¸bOutput VAT @ 5% on Works Contract (Construction)FWorks Contract @ 5% (Construction)Pª2ƒMaharashtraTß›Kšª¬ª÷(ªeª@wT ~<Output VAT @ 18% Special Rate2Sales @ 18% Special RatePª.ƒRajasthanTAœ´0³ª÷(ªWª@wT .&Purchase Tax @ 18%Pª.ƒRajasthanTAœré~”ª÷(ªWªÀ\T .&Purchase Tax @ 14%Pª.ƒRajasthanTAœ8¤H9÷(ªeªÀ\T P Input VAT @ 14% Purchases @ 14%Pª.ƒRajasthanTAœPª4ƒChhattisgarhTòœ2yÂ÷(ªeª@wT ‚:Input VAT @ 18% Special Rate8Purchase @ 18% Special RatePª.ƒRajasthanTAœlO’Š÷(ªáªÀ\T H@Purchases - Capital Goods @ 14%Pª.ƒRajasthanTAœPª4ƒChhattisgarhTòœÝ $>  ÷(ªVªÀ\T ZRPurchase From URDs - Taxable Goods @ 14%Pª.ƒRajasthanTAœ(´  ÷(ªVª@wT XPPurchase From URDs - Special Rate @ 18%Pª.ƒRajasthanTAœ     ÷(ªeªÀ\T p0Input VAT @ 14% (Lease)0Purchases @ 14% (Lease)Pª.ƒRajasthanTAœ'(’ç   ª÷(ªeª°¦T ¢NOutput VAT @ 15.5% (Schedule IV Items)DSales @ 15.5% (Schedule IV Items)Pª&ƒ AssamT œéû9?    ª÷(ªeª˜J'T ¦POutput VAT @ 25.75% (Schedule IV Items)FSales @ 25.75% (Schedule IV Items)Pª&ƒ AssamT œ*áp  ª÷(ªeªà2)T šJOutput VAT @ 27% (Schedule IV Items)@Sales @ 27% (Schedule IV Items)Pª&ƒ AssamT œ ñ¥;  ª÷(ªWª°¦T 2*Purchase Tax @ 15.5%Pª&ƒ AssamT œcÄ*,ª÷(ªWª˜J'T 4,Purchase Tax @ 25.75%Pª&ƒ AssamT œ€ñ­Aª÷(ªWªà2)T .&Purchase Tax @ 27%Pª&ƒ AssamT œû>–÷7ªeT TLPurchases @ 15.5% (Schedule IV Items)Pª&ƒ AssamT œëÒ¨ ÷7ªeT VNPurchases @ 25.75% (Schedule IV Items)Pª&ƒ AssamT œSales - Works Contract @ 12.5%Pª(ƒOrissaTß›Pª2ƒWest BengalTß›Pª0ƒChandigarhTß›Pª.ƒKarnatakaTß›Pª.ƒJharkhandT–œ‹“c蹪÷(ªXª€T ŠBOutput VAT - Works Contract @ 4%8Sales - 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