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Rate > 12.5%P<West BengalT* Mj=yxz7*T nfConsignment/Branch Transfer Outward -Tax Rate < 4%P<West BengalT* Mz$wz9 yy{{7(T nfConsignment/Branch Transfer Outward (Within State)P& BiharT*P2KeralaT* qP2UttarakhandT*P2MaharashtraTP.JharkhandTP.KarnatakaTZ{z|7(T phConsignment/Branch Transfer-To Local Agents (Regd )P<"Himachal PradeshT*ѣI|{z~}7*T h`Consignment Transfer Outward of 1% Taxable PurcP(OrissaT*yQl}|~7*T `XConsignment Transfer Outward of 1% URD PurcP2OrissaT* r~}}7*T nfConsignment Transfer Outward of 12.5% Taxable PurcP(OrissaT*a~7*T f^Consignment Transfer Outward of 12.5% URD PurcP2OrissaT* r|@7*T h`Consignment Transfer Outward of 4% Taxable PurcP(OrissaT*5}E7*T `XConsignment Transfer Outward of 4% URD PurcP2OrissaT* r"ǂ7*T nfConsignment Transfers Inward - Spl. Category GoodsP2UttarakhandTo΃7*T phConsignment Transfers Outward - Spl. Category GoodsP2UttarakhandT*U,vل: 7(T *"Exempt PurchasesP(OrissaTP2West BengalTP: Jammu & KashmirTP*GujaratTP6Uttar PradeshTP& BiharTP8Andhra PradeshTrl; 7(T "Exempt SalesP(OrissaTP(PunjabTP8Madhya PradeshTP4ChhattisgarhTP2West BengalTNP.RajasthanTP0PuducherryT_^< 7*T ExportsPN4Andaman & Nicobar IslandsT*P8Andhra PradeshT*P>$Arunachal PradeshT*P& AssamT*P& BiharT*P0ChandigarhT*P2Daman & Dp\ɇ7*T D<Exports - Spl. Category GoodsP2UttarakhandT>7*T B(Imported Into State LP-5P*HaryanaT*;͉7*T 80Imported Into the StateP<"Himachal PradeshT*?@ 7*T ImportsPN4Andaman & Nicobar IslandsT*P8Andhra PradeshT*P>$Arunachal PradeshT*P& AssamT*P& BiharT*P0ChandigarhT*P2Daman & DiuG@7*T 2*Imports - for ResaleP8Madhya PradeshTr7*T h`Imports - for Use Or Consumption in ManufactureP8Madhya PradeshTnZ7*T 0(Imports (High Seas)P2MaharashtraTP(KeralaTrv_7*T D<Imports - Spl. Category GoodsP2UttarakhandT$p ϏD (eT LInput VAT @ 1%Purchases @ 1%PN4Andaman & Nicobar IslandsT*P8Andhra PradeshT*P>$Arunachal PradeshT*P& AssamT*P& BiharT*P0Chandigs{lH (eT X$Input VAT @ 12.5%$Purchases @ 12.5%PN4Andaman & Nicobar IslandsT*P8Andhra PradeshT*P>$Arunachal PradeshT*P& AssamT*P& BiharT*P0Co(e T P Input VAT @ 13% Purchases @ 13%PJGujaratTTrP8Madhya PradeshTLA"L (e`T P Input VAT @ 15% Purchases @ 15%PJGujaratTTrP"GoaTP0BangladeshTP.KarnatakaTLP0PuducherryTP.RajasthanTS|X(ejT P Input VAT @ 16% Purchases @ 16%PJGujaratTTrP<"Himachal PradeshT۞jAM (e@ T LInput VAT @ 2%Purchases @ 2%P0 AssamT* P0Tamil NaduTP0PuducherryT_P2UttarakhandTrPHPunjabT՚T@BP.Karnataka_۾N (eT P Input VAT @ 20% Purchases @ 20%P& DelhiT*P(OrissaT*PHPunjabT*T@BP2MaharashtraT*P>GoaT* ^TP>$Arunachal ?z(e!T P Input VAT @ 22% Purchases @ 22%P,GoaT* ^PHPunjabT*T@BP0ChandigarhT*^G(e$T P Input VAT @ 24% Purchases @ 24%P^GujaratT Tr M(e%&T P Input VAT @ 25% Purchases @ 25%PJGujaratTTrP2MaharashtraT:P: Jammu & KashmirTK̙(e@'T P Input VAT @ 26% Purchases @ 26%P^GujaratT Tr Gc(e0)T X$Input VAT @ 27.5%$Purchases @ 27.5%PHPunjabT*T@BdЛ(e-T P Input VAT @ 30% Purchases @ 30%PHPunjabT*T@BP0ChandigarhT*PJGujaratTTr.(eP1T X$Input VAT @ 32.5%$Purchases @ 32.5%P2UttarakhandTHx(eg5T P Input VAT @ 35% Purchases @ 35%P.JharkhandT[M(e9T P Input VAT @ 38% Purchases @ 38%PJGujaratTTrS:P (eT LInput VAT @ 4%Purchases @ 4%PN4Andaman & Nicobar IslandsT*P8Andhra PradeshT*P>$Arunachal PradeshT*P& AssamT*P& BiharT*P0ChandigLx(eT r0Input VAT @ 4% - Others2Purchases @ 4% - OthersP.JharkhandTv(e[T P Input VAT @ 60% Purchases @ 60%PJGujaratTTrȃ6(e5 T BInput VAT @ 8% on Works ContractFWorks Contract @ 8% (Sub Contract)P<MaharashtraT* s '(em T T"Input VAT @ 8.8%"Purchases @ 8.8%PHPunjabT*T@BP0ChandigarhT*j7T 7*T 4,Inter-State PurchasesPN4Andaman & Nicobar IslandsT*P8Andhra PradeshT*P>$Arunachal PradeshT*P& AssamT*P& BiharT*P0ChandigarhT*P4~ǥ7*T `XInter-State Purchases - Spl. 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Category GoodsP2UttarakhandT\] (eT F Output VAT @ 1%Sales @ 1%PN4Andaman & Nicobar IslandsT*P8Andhra PradeshT*P>$Arunachal PradeshT*P& AssamT*P& BiharT*P0ChandigD߭(eT POutput VAT @ 1% (of Purc Outside State)HSales @ 1% ( Of Purc Outside State)P2UttarakhandT`(eT |DOutput VAT @ 1% on Works Contract(Works Contract @ 1%PHPunjabT*T@BP8Andhra PradeshT*P:ChandigarhT* ,bM(eT HOutput VAT @ 1% (Schedule IV Items)>Sales @ 1% (Schedule IV Items)P& AssamT*ǡkr(WT h2Output VAT @ 1% to URDs&Sales @ 1% to URDsP& BiharT*P(SikkimT**ϼ(e@BT FOutput VAT @ 10% on Works Contract*Works Contract @ 10%P>$Arunachal PradeshT*UUa (eT R&Output VAT @ 12.5%Sales @ 12.5%PN4Andaman & Nicobar IslandsT*P8Andhra PradeshT*P>$Arunachal PradeshT*P& AssamT*P& BiharT*P0C`/(eT VOutput VAT @ 12.5% (of Purc Outside State)LSales @ 12.5% (of Purc Outside State)PRUttarakhandTT-hʡ(eT x:Output VAT @ 12.5% on Diesel.Sales - Diesel @ 12.5%P*ManipurT*ϓe (eT JOutput VAT @ 12.5% on Works Contract.Works Contract @ 12.5%P& DelhiT*P2OrissaT* rPHPunjabT*T@BP<West BengalT* P2Dama?ʶ(eT NOutput VAT @ 12.5% (Schedule IV Items)DSales @ 12.5% (Schedule IV Items)P& AssamT*iӷ(WT t8Output VAT @ 12.5% to URDs,Sales @ 12.5% to URDsP& BiharT*P(SikkimT*ό(e T J"Output VAT @ 13%Sales @ 13%PJGujaratTTrP8Madhya PradeshTLf#Tùf (e`T J"Output VAT @ 15%Sales @ 15%PJGujaratTTrP"GoaTP0BangladeshTP0PuducherryTP.KarnatakaTLP.RajasthanTSnn(ejT J"Output VAT @ 16%Sales @ 16%PJGujaratTTrP<"Himachal PradeshT۞$ (eP-T NOutput VAT @ 16.5% (Schedule IV Items)DSales @ 16.5% (Schedule IV Items)P& AssamT*g (e@ T F Output VAT @ 2%Sales @ 2%P& AssamT*P0Tamil NaduTP0PuducherryT_P2UttarakhandTrPHPunjabT՚T@BP.KarnatakaTߛlY(e@ T HOutput VAT @ 2% (Schedule IV Items)>Sales @ 2% (Schedule IV Items)P& AssamT*8h (eT J"Output VAT @ 20%Sales @ 20%P& DelhiT*P(OrissaT*PHPunjabT*T@BP2MaharashtraT*P>GoaT* ^TP>$Arunachal םd(eT ROutput VAT @ 20% (of Purc Outside State)HSales @ 20% (of Purc Outside State)P2UttarakhandT*`>(eT ^Output VAT @ 20% (of Purc Outside State) - SCGTSales @ 20% (of Purc Outside State) - SCGP2UttarakhandT (eT 0Output VAT @ 20% on ATFHSales - Aviation Turbine Fuel @ 20%P0 BiharT* 5P*ManipurT*P.JharkhandTԣ_(eT LOutput VAT @ 20% on Aviation Gasoline@Sales - Aviation Gasoline @ 20%P*ManipurT*mjY(eT HOutput VAT @ 20% on Aviation Spirit<Sales - Aviation Spirit @ 20%P*ManipurT*T풂(eT FOutput VAT @ 20% on Country LiquorXSales - Country Liquor (Incl. Spiced) @ 20%P0 BiharT* 5(_(eT z6Output VAT @ 20% on Diesel4Sales - HSD and LDO @ 20%P& BiharT*P.JharkhandTD\(eT >Output VAT @ 20% on IMFL / IFL\Sales - IMFL Or Imported Foreign Liquor @ 20%P0 BiharT* 5&(eT BOutput VAT @ 20% on Motor Spirit6Sales - Motor Spirit @ 20%P*ManipurT*2(eT @Output VAT @ 20% on Natural Gas4Sales - Natural Gas @ 20%P& BiharT*[a(eT p6Output VAT @ 20% on Petrol*Sales - Petrol @ 20%P0 BiharT* 5P.JharkhandTc(eT FOutput VAT @ 20% on Works Contract*Works Contract @ 20%PHPunjabT*T@BP:ChandigarhT* 2ɰ(eT ~<Output VAT @ 20% Special Rate2Sales @ 20% Special RateP.MeghalayaT*P.RajasthanTr\(eT NOutput VAT @ 20% - Spl. Category GoodsDSales @ 20% - Spl. Category GoodsP2UttarakhandTpQ(e T bOutput VAT @ 21% - (of Purc Outside State) - SCGTSales @ 21% (of Purc Outside State) - SCGP2UttarakhandTΓ(e T NOutput VAT @ 21% - Spl. Category GoodsDSales @ 21% - Spl. Category GoodsP2UttarakhandTՎ(e T BOutput VAT @ 21.33% Special Rate8Sales @ 21.33% Special RatePBAndhra PradeshT* ̕(e!T J"Output VAT @ 22%Sales @ 22%P,GoaT* ^PHPunjabT*T@BP0ChandigarhT*(e!T JOutput VAT @ 22% (Schedule IV Items)@Sales @ 22% (Schedule IV Items)P& AssamT*aDD(e$T J"Output VAT @ 24%Sales @ 24%P^GujaratT Tr 2Q2(e$T p6Output VAT @ 24% on Petrol*Sales - Petrol @ 24%P0 BiharT* uA(e$T JOutput VAT @ 24% (Schedule IV Items)@Sales @ 24% (Schedule IV Items)P0 AssamT* ]ia(e%&T J"Output VAT @ 25%Sales @ 25%PJGujaratTTrP4ChhattisgarhTP<"Himachal PradeshT*P2MaharashtraT:P: Jammu & KashmirTu(e%&T bOutput VAT @ 25% - (of Purc Outside State) - SCGTSales @ 25% (of Purc Outside State) - SCGP2UttarakhandT(e%&T NOutput VAT @ 25% - Spl. Category GoodsDSales @ 25% - Spl. Category GoodsP2UttarakhandTP8Andhra PradeshTE(eК&T @Output VAT @ 25.3% Special Rate6Sales @ 25.3% Special RateP8Madhya PradeshTKd(e@'T J"Output VAT @ 26%Sales @ 26%P^GujaratT Tr Þ(e0)T R&Output VAT @ 27.5%Sales @ 27.5%PHPunjabT*T@B(#!(e0)T NOutput VAT @ 27.5% (Schedule IV Items)DSales @ 27.5% (Schedule IV Items)P& AssamT*p(ex+T BOutput VAT @ 28.75% Special Rate8Sales @ 28.75% Special RateP8Madhya PradeshTy (e @,T 0Output VAT @ 29% on ATFHSales - Aviation Turbine Fuel @ 29%P& BiharT*֫$(e-T J"Output VAT @ 30%Sales @ 30%PHPunjabT*T@BP0ChandigarhT*PJGujaratTTr/w(eP1T R&Output VAT @ 32.5%Sales @ 32.5%P2UttarakhandTd(eP1T VOutput VAT @ 32.5% (of Purc Outside State)LSales @ 32.5% (of Purc Outside State)P2UttarakhandTTV(eP1T bOutput VAT @ 32.5% (of Purc Outside State) - SCGXSales @ 32.5% (of Purc Outside State) - SCGP2UttarakhandTz(eP1T ROutput VAT @ 32.5% - Spl. Category GoodsHSales @ 32.5% - Spl. Category GoodsP2UttarakhandT {)(eت1T BOutput VAT @ 32.55% Special Rate8Sales @ 32.55% Special RatePBAndhra PradeshT* g(e@3T FOutput VAT @ 34% on Country LiquorXSales - Country Liquor (Inlc. Spiced) @ 34%P0 BiharT* uf(e@3T ~<Output VAT @ 34% Special Rate2Sales @ 34% Special RatePBAndhra PradeshT* ?d(eg5T J"Output VAT @ 35%Sales @ 35%P.JharkhandTP0PuducherryT*DZ(e9T J"Output VAT @ 38%Sales @ 38%PJGujaratTTrj (eT F Output VAT @ 4%Sales @ 4%PN4Andaman & Nicobar IslandsT*P8Andhra PradeshT*P>$Arunachal PradeshT*P& AssamT*P& BiharT*P0Chandigw(eT POutput VAT @ 4% (of Purc Outside State)FSales @ 4% (of Purc Outside State)PRUttarakhandTT-Pb(eT |DOutput VAT @ 4% on Works Contract(Works Contract @ 4%P<West BengalT* P(PunjabT*P:ChandigarhT* P& DelhiT0=z(eT HOutput VAT @ 4% (Schedule IV Items)>Sales @ 4% (Schedule IV Items)P& AssamT*(WT h2Output VAT @ 4% to URDs&Sales @ 4% to URDsP& BiharT*P(SikkimT*(e>T >Output VAT @ 41% on IMFL / IFLJSales - IMFL Or Foreign Liquor @ 41%P0 BiharT* uy(e0FT ~<Output VAT @ 46% Special Rate2Sales @ 46% Special RateP8Madhya PradeshT*M(e' T HOutput VAT @ 6% (Schedule IV Items)>Sales @ 6% (Schedule IV Items)P0 AssamT* [.(e' T z:Output VAT @ 6% Special Rate0Sales @ 6% Special RateP8MeghalayaT* K ^(e[T J"Output VAT @ 60%Sales @ 60%PJGujaratTTrGj(ejT ~<Output VAT @ 70% Special Rate2Sales @ 70% Special RateP8Andhra PradeshT*/\(X5 T |DOutput VAT @ 8% on Works Contract(Works Contract @ 8%PNMaharashtraT* Tߛ4i(em T N$Output VAT @ 8.8%Sales @ 8.8%PHPunjabT*T@BP0ChandigarhT*(e T HOutput VAT @ 9% (Schedule IV Items)>Sales @ 9% (Schedule IV Items)P& AssamT*H (eT P.Purchase @ 1% Tax RateLP-7A-1%PJHaryanaT*TL (e@BT T0Purchase @ 10% Tax RateLP-7A-10%P4HaryanaT* 9=(eOT T0Purchase @ 12% Tax RateLP-7A-12%PJHaryanaT*TL ebN(eT \4Purchase @ 12.5% Tax RateLP-7A-12.5%PJHaryanaT*TL M[(eT T0Purchase @ 20% Tax RateLP-7A-20%PJHaryanaT*TL v@(eT P.Purchase @ 4% Tax RateLP-7A-4%PJHaryanaT*TL  F7*T x^Purchased in the Course of Export Out of India LP-2P*HaryanaT*.Z+7*T tZPurchased in the Course of Import Into India LP-4P*HaryanaT*G4 7*T tZPurchased in the Course of Inter-State Trade LP-3P*HaryanaT*]7*T x^Purchased Outside the State (for Sale Outside) LP-1P*HaryanaT*n4(T ^VPurchase From URDs - Capital Goods @ 12.5%P<West BengalT* M}(T XPPurchase From URDs - Capital Goods @ 4%P<West BengalT* MbF7VT h`Purchase From URDs - Exempt Goods (Composition)P2West BengalTGT 7VT bZPurchase From URDs - MRP Based (Composition)P<West BengalT MD h7VT ^VPurchase From URDs - Other Goods (Box 15E)P<West BengalT* Mon (VT XPPurchase From URDs - Taxable Goods @ 1%P2West BengalT*P(SikkimT*P0Tamil NaduTP6Uttar PradeshTP& BiharTrP(PunjabTP.o (VT ^VPurchase From URDs - Taxable Goods @ 12.5%P2West BengalT*P(SikkimT*P0Tamil NaduTP6Uttar PradeshTP& BiharTrP(PunjabTPp (VT XPPurchase From URDs - Taxable Goods @ 4%P2West BengalT*P(SikkimT*P0Tamil NaduTP6Uttar PradeshTP& BiharTrP(PunjabTP./'  7VT jbPurchase From URDs - Taxable Goods (Composition)P(OrissaTP<West BengalT MP.KarnatakaTP(PunjabTN6  7*T d\Purchase in the Course of Export Out of IndiaP<"Himachal PradeshT*sxY     7*T `XPurchase in the Course of Inter-State TradeP<"Himachal PradeshT*~   (T jbPurchase of Capital Goods From Outside the StateP(OrissaT*Y-    (T d\Purchase of Capital Goods in Course of ImportP(OrissaT*{Sc  (eT zXPurchase of Goods at Lower Rate of Tax - 4%LP-7B-4%PJHaryanaT*TL ,  7(T jNPurchase of Goods From Lumpsum Dealers LP-7CP*HaryanaT*r 7VT tXPurchase of Goods From Unregistered Dealers LP-7DP*HaryanaT*EVs(e@ T LDPurchase of Raw Jute - by MillersP<West BengalT* M7(T NFPurchase of Raw Jute - by ShippersP2West BengalT*_7*T d\Purchase Outside the State (for Sale Outside)P<"Himachal PradeshT*U07(T NFPurchases @ 1% (Schedule IV Items)P& AssamT*XS7(T TLPurchases @ 12.5% (Schedule IV Items)P& AssamT*:7(T TLPurchases @ 16.5% (Schedule IV Items)P& AssamT*d3v7(T NFPurchases @ 2% (Schedule IV Items)P& AssamT*aAO7(T B:Purchases @ 20% Special RateP.MeghalayaT*7(T H@Purchases @ 21.33% Special RatePBAndhra PradeshT* V-Z7(T PHPurchases @ 22% (Schedule IV Items)P& AssamT*4ؕF7(T PHPurchases @ 24% (Schedule IV Items)P0 AssamT* vG7(T TLPurchases @ 27.5% (Schedule IV Items)P& AssamT*(7(T H@Purchases @ 32.55% Special RatePBAndhra PradeshT* _7(T B:Purchases @ 34% Special RateP8Andhra PradeshT*դ7(T NFPurchases @ 4% (Schedule IV Items)P& AssamT*Ă 7(T NFPurchases @ 6% (Schedule IV Items)P0 AssamT*  0!7(T @8Purchases @ 6% Special RateP8MeghalayaT* KPÅ! "7(T B:Purchases @ 70% Special RateP8Andhra PradeshT*"!!##7(T NFPurchases @ 9% (Schedule IV Items)P& AssamT*oO #"$(T F>Purchases - Capital Goods @ 1%P8Madhya PradeshTP0PuducherryT_P6Uttar PradeshTu(.8$q #"&%(T LDPurchases - Capital Goods @ 12.5%PN4Andaman & Nicobar IslandsT*P8Andhra PradeshT*P>$Arunachal PradeshT*P& AssamT*P& BiharT*P0Chandig %u $&(T F>Purchases - Capital Goods @ 4%PN4Andaman & Nicobar IslandsT*P8Andhra PradeshT*P>$Arunachal PradeshT*P& AssamT*P& BiharT*P4Chhattisga&%%''7T ZPurchases - Capital Goods Consumed in MiningR1-10B-1-(II)P*HaryanaT*d78'&(7T hPurchases - Capital Goods Used for Mfg Exempt GoodsR1-10B-1-(I)P*HaryanaT*^kJ('$,)7T fPurchases - Capital Goods Used In Power GenerationR1-10B-1-(IV)P*HaryanaT*)(*7T dPurchases - Capital Goods Used In Telecom NetworkR1-10B-1-(III)P*HaryanaT*S *y ))++7(T .&Purchases - ExemptPN4Andaman & Nicobar IslandsT*P8Andhra PradeshT*P>$Arunachal PradeshT*P& AssamT*P& BiharT*P0ChandigarhT*P2DK+*,7*T JBPurchases - Exempt (Inter State)P*ManipurT*P0 BiharT 5X,+*.-7(T NFPurchases From Composition DealersP2West BengalT*P2KeralaT* qP.KarnatakaTP0PuducherryT_P.RajasthanTLoݹ-,.7(T D<Purchases - From Exempt UnitsP(PunjabT*P0ChandigarhT*P.JharkhandTL9j.--//7(T D<Purchases - From Local AgentsP(OrissaT*/} .0(VT TLPurchases - From Unregistered DealersPN4Andaman & Nicobar IslandsT*P8Andhra PradeshT*P>$Arunachal PradeshT*P& AssamT*P& BiharT*P0ChandigarhWR0/(81(eT 6.Purchases (Lease) @ 1%P8RajasthanT ޛK4102(eT <4Purchases (Lease) @ 12.5%P8RajasthanT ޛ?0u21133(eT 6.Purchases (Lease) @ 4%P8RajasthanT ޛ&PY3247(T 4,Purchases - MRP BasedP2West BengalT*P2UttarakhandT*P& BiharTrM432657(T PHPurchases - MRP Based (Composition)P<West BengalT M5467(T `XPurchases - MRP Based - Spl. Category GoodsP2UttarakhandT*xc655777(T fPurchases-Other Goods-Disposed Otherwise Than SaleR1-10E-3P*HaryanaT*Vp7687*T `Purchases - Other Goods - Exported Out of StateR1-10E-2P*HaryanaT*r(\874<97(T fPurchases - Other Goods - for Telecom/Mining/PowerR1-10E-1P*HaryanaT*H98:7(T rPPurchases - Other Goods - Left in StockR1-10E-6P*HaryanaT*.,:99;;7(T hPurchases-Other Goods - Used in Mfg of Exempt GoodsR1-10E-4P*HaryanaT*V;:<7(T fPurchases-Other Goods-Used in Pkg-Disp O/w by SaleR1-10E-5-(II)P*HaryanaT*sF<;:>=7(T hPurchases-Other Goods - Used in Pkg of Export GoodsR1-10E-5-(I)P*HaryanaT*2/= <>(eT .&Purchases - OthersPN4Andaman & Nicobar IslandsT*P8Andhra PradeshT*P>$Arunachal PradeshT*P& AssamT*P& BiharT*P:ChandigarhT* P2B>==??7(T vXPurchases - Paddy - for Export Out of IndiaR1-10CP*HaryanaT*#]2o?>@7(T hPurchases - Petroleum Based Fuels, Natural Gas, EtcR1-10AP*HaryanaT* !@? `A7(T tVPurchases - Rice - for Export Out of IndiaR1-10DP*HaryanaT*9A@B(eT NFPurchases - Schedule C Items @ 20%P2OrissaT* UBBAACC7(T B:Purchases - Schedule H ItemsP(PunjabT*P0ChandigarhT*xCBD(eT XPPurchases - Taxable Goods (Composition)P2West BengalTP(OrissaTP: Jammu & KashmirTP(PunjabTNP*GujaratTP& BiharTDCBFE7(T v\Received for Sale From Dealers Regd Under VAT LP-6P*HaryanaT*N>EDF7*T \TSale in the Course of Export Out of IndiaP<"Himachal PradeshT*P.RajasthanT*P2West BengalTN_3FEEGG7*T ~bSale in the Course of Export Out of India - 5(1) LS-4AP*HaryanaT*mlGFH7*T ~bSale in the Course of Export Out of India - 5(3) LS-4BP*HaryanaT* HGDLI7*T jPSale in the Course of Import Into India LS-3P*HaryanaT*ƗIHJ*eT jPSale in the Course of Inter-State Trade LS-2P*HaryanaT*RJIIKK*eT phSale in the Course of Inter-State Trade Or CommerceP<"Himachal PradeshT*P0 BiharT 5ԊKJL7(T 0(Sale of Drug at MRPP2OrissaT* roYLKJNM(eT rPSale of Goods at Lower Rate of Tax - 4%LS-9B-4%PJHaryanaT*TL ΪMLN7*T Z@Sale of Goods to UNICEF and WHO LS-5P*HaryanaT*ŜtNMMOO(eT `Sale of Goods to Unregistered Dealers @ 1% RateLS-9C-1%PJHaryanaT*TL |PONP(e@BT bSale of Goods to Unregistered Dealers @ 10% RateLS-9C-10%P4HaryanaT* uC}POHXQ(eOT bSale of Goods to Unregistered Dealers @ 12% RateLS-9C-12%PJHaryanaT*TL HfjQPR(eT fSale of Goods to Unregistered Dealers @ 12.5% RateLS-9C-12.5%PJHaryanaT*TL 6NRQQSS(eT bSale of Goods to Unregistered Dealers @ 20% RateLS-9C-20%PJHaryanaT*TL R47SRT(eT hSale of Goods to Unregistered Dealers @4%Lower Rate*LS-9C-4%(Lower Rate)P*HaryanaT* 4DTSRVU(eT `Sale of Goods to Unregistered Dealers @ 4% RateLS-9C-4%PJHaryanaT*TL yJ>UTV7(T LDSale of Goods Under KGST Act 1963P2KeralaT* qjVUUWW7(T .&Sale of LPG at MRPP2OrissaT* rWVX*eT x^Sale Outside the State (of Purc Outside State) LS-1P*HaryanaT*׃XWT\Y(eT J(Sales @ 1% Tax RateLS-9A-1%PJHaryanaT*TL brYXZ(e@BT N*Sales @ 10% Tax RateLS-9A-10%P4HaryanaT* ZYY[[(eOT N*Sales @ 12% Tax RateLS-9A-12%PJHaryanaT*TL -cv[Z\(eT V.Sales @ 12.5% Tax RateLS-9A-12.5%PJHaryanaT*TL  \[Z^](eT N*Sales @ 20% Tax RateLS-9A-20%PJHaryanaT*TL w7]\^(eT J(Sales @ 4% Tax RateLS-9A-4%PJHaryanaT*TL Ȏ^]]__7(T @8Sales - As an Exempted UnitP(PunjabT*P2Daman & DiuT*P0ChandigarhT*PD*Dadra & Nagar HaveliT*P.JharkhandTL_^`(eaT H@Sales - Composition Tax @ 0.25%P2West BengalTP0PuducherryT_P.RajasthanTP(PunjabTR?` _Ppa(eT B:Sales - Composition Tax @ 1%P8Andhra PradeshTPD*Dadra & Nagar HaveliTP2Daman & DiuTP& DelhiTP"GoaTP(OrissaTPӰ+a`b(eT B:Sales - Composition Tax @ 3%P"GoaTP2PhilippinesT=(pHb aacc7(T &Sales - ExemptPN4Andaman & Nicobar IslandsT*P8Andhra PradeshT*P>$Arunachal PradeshT*P& AssamT*P& BiharT*P0ChandigarhT*P2Da'c bd7*T ZRSales in the Course of Import Into IndiaP(OrissaT*P<"Himachal PradeshT*P.KarnatakaTP*GujaratT*P2West BengalTNP6Uttar PradeshTz0zdcbfe7(T ( Sales MRP BasedP2West BengalT*P2UttarakhandT*P& BiharTRedf7(T H@Sales - MRP Based (Composition)P2West BengalT= feegg7(T XPSales - MRP Based - Spl. Category GoodsP2UttarakhandT*(g fh7(T &Sales - OthersP<MaharashtraT* PJRajasthanT qTLP8Madhya PradeshTP.KarnatakaTP.IndonesiaT=P0Tamil NaduTP6Whgdli7*T B:Sales - Others (Inter State)P<MaharashtraT* cihj*eT h`Sales Outside the State (of Purc Outside State)P<"Himachal PradeshT*_Bjiikk8(T F>Sales - Schedule C Items @ 20%P2OrissaT* l vkjl7(T bZSales - Through Broker (Private Treaty Sale)P<West BengalT* Ms"lkjnm7*T RJSales to A Dealer Under SEZ/STP/EHTPP(OrissaT*P4ChhattisgarhTNP0PuducherryT_P8Madhya PradeshT*P2West BengalTLP.RajasthanTLn9mln7*T &Sales to A EOUP(OrissaT*Kn mmoo7*T ZRSales to Diplomatic Missions & U.N. Etc.P& DelhiT*P2PunjabT* P"GoaT*PDOrissaT* rTLP2KeralaT* qP& BiharT*P<?uo np7(T 80Sales - to Local AgentsP"GoaT*P2OrissaT* rP<West BengalT* MP0 BiharT* 5P2KeralaT* qP2UttarakhandTP.Jharkha3Dpohxq7(T d\Sales - to Local Agents - Spl. Category GoodsP2UttarakhandTq pr8(T .&Sales - Zero RatedP"GoaT*P2PunjabT* P<West BengalT* GP2OrissaT* rP0ChandigarhT*P2PhilippinesT=P0Tamil NaduTDRrqqss7*T 6.Stock Transfer InwardsP(OrissaT*JSsrt7*T 80Stock Transfer OutwardsP(OrissaT*tBtsrvu7(T jbTaxable Purc Not Applicable for Input Tax CreditP2OrissaT* r2!utv(eT F>Transfer of Rights Inward @ 1%P(OrissaT*vuuww(eT LDTransfer of Rights Inward @ 12.5%P(OrissaT*wvx(eT F>Transfer of Rights Inward @ 4%P(OrissaT*u$kxwt|y7(T fValue of Goods Disposed Off Otherwise Than by Sale LS-8P*HaryanaT*~eyxz7*T hValue of Goods Exported Out of State (Consgn. Trfs) LS-7P*HaryanaT*I(fzyy{{7(T tZValue of Goods Sent for Sale to Local Agents LS-6P*HaryanaT*_}{z|7YT &Works ContractPNWest BengalT* MTߛJeM|{z~}(eaT ZRWorks Contract - Composition Tax @ 0.25%PNWest BengalT MTߛt}|~(eT TLWorks Contract - Composition Tax @ 1%P,GoaT 5~}}7(T 80Works Contract - ExemptP2West BengalT*P.RajasthanTL߃S~*eT @8Works Contract - InterstateP& DelhiT*PD*Dadra & Nagar HaveliTr%϶@7(T TLWorks Contract - Labour/Other ChargesP& BiharT*P(PunjabTP& AssamT!7(T \TWorks Contract - Transfer of Right to UseP2KeralaT* q&X(eT \TWorks Contract - Tr. in the Form of GoodsP2KeralaT* q@(eT h`Works Contract-Value of Goods Tr. AscertainableP2KeralaT* q:(eT phWorks Contract-Value of Goods Tr. Not AscertainableP2KeralaT* q-7(T ^VPurchases - Schedule C Items (Composition)P(OrissaT1I(eT bZSales - Schedule C Items @ 20% (Composition)P2OrissaT Iwׇ(eT XPSales - Traded Goods (Composition) @ 4%P.KarnatakaT:(eT ^VSales - Traded Goods (Composition) @ 12.5%P.KarnatakaTt(eT \TSales - Imported Goods (Composition) @ 4%P.KarnatakaTiӊ(eT bZSales - Imported Goods (Composition) @ 12.5%P.KarnatakaTq5M(eT jbSales - Purc From Other State (Composition) @ 4%P.KarnatakaTY(eT phSales - Purc From Other State (Composition) @ 12.5%P.KarnatakaTgʹ7(T .&Sub Works ContractP8KarnatakaT h"Vg(eT B:Sales - Composition Tax @ 4%P.KarnatakaTP8Madhya PradeshTP.JharkhandTP2West BengalTNP*GujaratTP4ChhattisgarhTdF(eT TLWorks Contract - Composition Tax @ 4%P.KarnatakaTP0Tamil NaduTf(e@ T B:Sales - Composition Tax @ 2%P.JharkhandTP2PhilippinesT=P2West BengalTNP*GujaratTP0PuducherryT_Ͱ(e@ T TLWorks Contract - Composition Tax @ 2%P.JharkhandTP2West BengalTNP*GujaratTP0Tamil NaduTP"GoaT-`7(T >6Sales - Manufactured GoodsP8Madhya PradeshT\S7T 6.Purchase Capital Goodslk7(T NFSales - Exempt (Schedule IV Goods)P0 BiharT 57(T <4Sales to URDs - MRP BasedP0 BiharT 5fM@(e2)T BOutput VAT @ 27% on Motor Spirit6Sales - Motor Spirit @ 27%P& BiharTR8~7*T ^VInter-State Purchases (Schedule IV Goods)P0 BiharT 5/,7eT 4,Input Credit PurchaseJ7(T VNPurchases - Exempt (Schedule IV Goods)P0 BiharT 5,^?(eZ2T ~<Output VAT @ 33% Special Rate2Sales @ 33% Special RateP8Andhra PradeshT@/q(eh!T BOutput VAT @ 22.25% Special Rate8Sales @ 22.25% Special RateP8Andhra PradeshT@(e T Sale @ 5%P,MalaysiaT=r~ϝ(e@BT Sale @ 10%P,MalaysiaT= I7(T &Exempted SalesP,MalaysiaT=T#7*T "Export SalesP,MalaysiaT=2'p7(T JBSales - To Licensed ManufacturerP,MalaysiaT=UL|+(e T 4,Purchases @ 5% - ST10P,MalaysiaT=k (e@BT 6.Purchases @ 10% - ST10P,MalaysiaT=*(e@BT P Input VAT @ 10% Purchases @ 10%P.IndonesiaT=P8Madhya PradeshTZP.JharkhandTݞφl'8*T .&Exports - With L/CP.IndonesiaT=ӥ8*T 4,Exports - Without L/CP.IndonesiaT=H(e@BT J"Output VAT @ 10%Sales @ 10%P.IndonesiaT=P8Madhya PradeshTZP.JharkhandTݞ*(W@BT ROutput VAT @ 10 % - Unregistered DealersLSales @ 10% - To Unregistered DealersP.IndonesiaT=8(e@KLT FOutput VAT @ 50% on Country LiquorXSales - Country Liquor (Inlc. Spiced) @ 50%P0 BiharTv 5Nإ(e@KLT >Output VAT @ 50% on IMFL / IFLJSales - IMFL Or Foreign Liquor @ 50%P0 BiharTv 5P.JharkhandT(e2)T p6Output VAT @ 27% on Petrol*Sales - Petrol @ 27%P0 BiharTv 5<ڕ7(T .&Exempted PurchasesP,MalaysiaT='υ87*T bZPurchases in the Course of Import Into IndiaP*GujaratT*P2West BengalTf(eOT l4Output VAT @ 12% on Goods(Sales of Goods @12%P2PhilippinesT=lE(eOT BOutput VAT @ 12% on Goods (Govt)8Sales of Goods to Govt @12%P2PhilippinesT='H0(eOT x:Output VAT @ 12% on Services.Sales of Services @12%P2PhilippinesT=n0(eOT HOutput VAT @ 12% on Services (Govt)>Sales of Services to Govt @12%P2PhilippinesT=cG(eOT r2Input VAT @ 12% on Goods0Purchases - Goods @ 12%P2PhilippinesT=Jj(OT XPPurchases - Capital Goods Less Than P1MP2PhilippinesT=eV(OT ^VPurchases - Capital Goods Greater Than P1MP2PhilippinesT=ySqʴ(eOT hInput VAT 12% on Services Rendered by Non-ResidentshPurchase of Service Rendered by Non-Residents @ 12%P2PhilippinesT=UM͵(eOT z6Input VAT @ 12% on Imports4Purchases - Imports @ 12%P2PhilippinesT=z(eOT ~8Input VAT @ 12% on Services6Purchases - Services @ 12%P2PhilippinesTЕօ(e T B:Sales - Composition Tax @ 5%P2PhilippinesT=P"GoaTo׀(e` T B:Sales - Composition Tax @ 7%P2PhilippinesT=q-(e@BT D<Sales - Composition Tax @ 10%P2PhilippinesT=P"GoaTO?(e`T D<Sales - Composition Tax @ 15%P2PhilippinesT=#)(e@wT D<Sales - Composition Tax @ 18%P2PhilippinesT=<2(e-T D<Sales - Composition Tax @ 30%P2PhilippinesT=!᤽8(T RJSales - Composition Tax (Zero Rated)P2PhilippinesT=P2West BengalTN g7(T XPPurchases - Not Qualified for Input TaxP2PhilippinesT=P<MaharashtraT* qQ+7(T 2*Purchases - Tax FreeP(PunjabT0P2MaharashtraTrku;7*T &High Sea SalesP& DelhiT*s:j(eT HInput VAT @ 4% - (Industrial Input)DPurchases @ 4% (Industrial Input)P0Tamil NaduTP"GoaTx揖7(T \TPurchase From URDs - Composition Tax @ 1%P0Tamil NaduTP2West BengalTNP*GujaratT͏FM7(T \TPurchase From URDs - Composition Tax @ 4%P0Tamil NaduTP2West BengalTNP*GujaratT67(T bZPurchase From URDs - Composition Tax @ 12.5%P0Tamil NaduTP2West BengalTNP*GujaratTX67(T *"Sales - U/S 2(x)P4ChhattisgarhTNb7(T ZRSales on Which Tax Paid by the PrincipalP4ChhattisgarhTNP.RajasthanT57(T NFSales Through Auctioneers / AgentsP2West BengalTNB (ePT F>Sales - Composition Tax @ 0.5%P0Tamil NaduTP4ChhattisgarhTP*GujaratTP& BiharTP6Uttar PradeshTrP"GoaTP8MaHcl7(T NFPurchases - Tax Free (Composition)P(PunjabTNQǻ7(T *"Sales - Tax FreeP(PunjabTNP2MaharashtraTrL(yL7(T F>Sales - Tax Free (Composition)P(PunjabTNB#7*T H@Inter-State Sales (Composition)P2West BengalTN\Q7(T JBOther Exempt Sales (Composition)P2West BengalTNy=(e5 T B:Sales - Composition Tax @ 8%P4ChhattisgarhT"_d7(T bZSales - Bullion/Sarafa Dealers (Composition)P.RajasthanT$V(e T P Input VAT @ 21% Purchases @ 21%P,GoaT ^P8GujaratTh[:(e T J"Output VAT @ 21%Sales @ 21%P,GoaT ^P8GujaratT41(eT H@Sales - Composition Tax @ 0.05%P*GujaratTԹ(ePT XPWorks Contract - Composition Tax @ 0.5%P*GujaratTD(eT FOutput VAT @ 4% (Industrial Input)<Sales @ 4% (Industrial Input)P"GoaTl(T @Output VAT @ 4% (Capital Goods)6Sales @ 4% (Capital Goods)P"GoaT?*D(eT fOutput VAT @ 20% (Other Than HSD & Petro Products)\Sales @ 20% (Other Than HSD & Petro Products)P"GoaTu(eT dInput VAT @ 20% (Other Than HSD & Petro Products)dPurchases @ 20% (Other Than HSD & Petro Products)P"GoaT= a.(e!T lOutput VAT @ 22% (All Types of IMFL & Foreign Liquor)bSales @ 22% (All Types of IMFL & Foreign Liquor)P"GoaTҠ(e!T jInput VAT @ 22% (All Types of IMFL & Foreign Liquor)jPurchases @ 22% (All Types of IMFL & Foreign Liquor)P"GoaT[~7(T h`Purchases From Registered Dealers - 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Service4Purchases @ 15% - ServiceP0BangladeshT\(e`T r6Output VAT @ 15% - Service,Sales @ 15% - ServiceP0BangladeshTy:Ce@BT VNSupplementary Duty @ 10% - On ServicesP0BangladeshT_:CeT RJSupplementary Duty @ 100% - On GoodsP0BangladeshT_PCe`T PHSupplementary Duty @ 15% - On GoodsP0BangladeshT_#5Ce`T VNSupplementary Duty @ 15% - On ServicesP0BangladeshT_NCe%&T PHSupplementary Duty @ 25% - On GoodsP0BangladeshT_Ce@x}T RJSupplementary Duty @ 250% - On GoodsP0BangladeshT_0Ceg5T VNSupplementary Duty @ 35% - On ServicesP0BangladeshT_BpCeT RJSupplementary Duty @ 350% - On GoodsP0BangladeshT_xCe.cT PHSupplementary Duty @ 65% - On GoodsP0BangladeshT_od\(e`T z6Input VAT @ 15% on Imports4Purchases - Imports @ 15%P0BangladeshT68(e' T F Output VAT @ 6%Sales @ 6%P0PuducherryTA(e' T LInput VAT @ 6%Purchases @ 6%P0PuducherryT (e`#T ~<Output VAT @ 23% Special Rate2Sales @ 23% Special RateP8Madhya PradeshT(exJT DOutput Tax @ 17.23% (Non VATable):Sales @ 17.23% (Non VATable)P6Uttar PradeshT_9#4(e(T DOutput Tax @ 26.55% (Non VATable):Sales @ 26.55% (Non VATable)P6Uttar PradeshTe(WxJT PHPurchase Tax @ 17.23% (Non VATable)P6Uttar PradeshT% (W(T PHPurchase Tax @ 26.55% (Non VATable)P6Uttar PradeshT4&(exJT JBPurchases @ 17.23% (Non VATable)P6Uttar PradeshT (e(T JBPurchases @ 26.55% (Non VATable)P6Uttar PradeshTWp(VxJT h`Purchase From URDs - Non Taxable Goods @ 17.23%P6Uttar PradeshT7oŃ(V(T h`Purchase From URDs - Non Taxable Goods @ 26.55%P6Uttar PradeshT(exJT nfPurchases - Composition Tax @ 17.23% (Non VATable)P6Uttar PradeshT)(e(T nfPurchases - Composition Tax @ 26.55% (Non VATable)P6Uttar PradeshT>w(eT l.Input VAT @ 1% (Lease).Purchases @ 1% (Lease)P.RajasthanTߛP (eT x4Input VAT @ 12.5% (Lease)4Purchases @ 12.5% (Lease)P.RajasthanTߛVˤ(eT l.Input VAT @ 4% (Lease).Purchases @ 4% (Lease)P.RajasthanTߛ?Q(e%&T N*Sales @ 25% Tax RateLS-9A-25%PJHaryanaTߛTL }L(e%&T bSale of Goods to Unregistered Dealers @ 25% RateLS-9C-25%PJHaryanaTߛTL r(e%&T T0Purchase @ 25% Tax RateLP-7A-25%PJHaryanaTߛTL NcCePT B:Output Additional Tax @ 0.5%P6Uttar PradeshTP2UttarakhandT-8CePT @8Input Additional Tax @ 0.5%P6Uttar PradeshTP2UttarakhandT-_nrCWPT F>Additional Purchase Tax @ 0.5%P6Uttar PradeshT?CPT nfAdditional Tax on Purchase of Capital Goods @ 0.5%P6Uttar PradeshTP2UttarakhandT-3}CWPT bZInput Additional Tax on URD Purchases @ 0.5%P6Uttar PradeshT-"(e5 T TLComposition Tax - Restaurant Etc @ 8%P<MaharashtraTߛ Sales Baker @ 4% (Composition)P2MaharashtraTߛX7(T H@Sales Retail @ 5% (Composition)P2MaharashtraTߛ 7(T H@Sales Retail @ 8% (Composition)P2MaharashtraTߛ1W*7(T TLSales Retail Tax - Free (Composition)P2MaharashtraTߛsL(e T D<Composition Tax - Retail @ 5%P2MaharashtraTߛ-ӧ(e5 T D<Composition Tax - Retail @ 8%P2MaharashtraTߛZM7(T \TSales Motor Vehicle @ 12.5% (Composition)P2MaharashtraTߛ8(eT XPComposition Tax - Motor Vehicle @ 12.5%P2MaharashtraTߛJTU7(T XPPurchases - Motor Vehicle (Composition)P2MaharashtraTߛfE7(T ZRExempt Sales - Works Contract (on Going)P2MaharashtraTߛ(eT XOutput VAT - Works Contract @ 1% (on Going)NSales - Works Contract @ 1% (On Going)P2MaharashtraTߛab^(eT ^Output VAT - Works Contract @ 12.5% (on Going)TSales - Works Contract @ 12.5% (On Going)P2MaharashtraTߛK(e`T ZOutput VAT - Works Contract @ 15% (on Going)PSales - Works Contract @ 15% (On Going)P2MaharashtraTߛZD(eT XOutput VAT - Works Contract @ 4% (on Going)NSales - Works Contract @ 4% (On Going)P2MaharashtraTߛܩR(e@ T jbWorks Contract - Composition Tax @ 2% (on Going)P2MaharashtraTߛ#(eT jbWorks Contract - Composition Tax @ 4% (on Going)P2MaharashtraTߛ1sQ(e5 T jbWorks Contract - Composition Tax @ 8% (on Going)P2MaharashtraTߛl d]7(T nfSales - Works Contract Composition @ 2% (on Going)P2MaharashtraTߛ!7(T nfSales - Works Contract Composition @ 4% (on Going)P2MaharashtraTߛ"%7(T nfSales - Works Contract Composition @ 8% (on Going)P2MaharashtraTߛYl(eT FOutput VAT - Lease @ 4% (on Going)<Sales - Lease @ 4% (on Going)P2MaharashtraTߛ'7(T H@Exempt Sales - Lease (on Going)P2MaharashtraTߛƲV(e5 T RInput VAT - Works Contract @ 8% (Others)PPurchase - Works Contract @ 8% (Others)P2MaharashtraTߛLkF(e T ^Input VAT - Works Contract @ 5% (Construction)\Purchase - Works Contract @ 5% (Construction)P2MaharashtraTߛPi7(T <4Works Contract - ExpensesP2MaharashtraTߛcι (e\T J"Output VAT @ 14%Sales @ 14%P<"Himachal PradeshT*P.RajasthanTAP0PuducherryTP4ChhattisgarhTP.KarnatakaTP.JharkhandTݞ`i(X T bOutput VAT @ 5% on Works Contract (Construction)FWorks Contract @ 5% (Construction)P2MaharashtraTߛ X(e@wT ~<Output VAT @ 18% Special Rate2Sales @ 18% Special RateP.RajasthanTA}O(W@wT .&Purchase Tax @ 18%P.RajasthanTA(W\T .&Purchase Tax @ 14%P.RajasthanTAP.KarnatakaTP.JharkhandTݞiP(e\T P Input VAT @ 14% Purchases @ 14%P.RajasthanTAP4ChhattisgarhTP.KarnatakaTP.JharkhandTݞ(e@wT :Input VAT @ 18% Special Rate8Purchase @ 18% Special RateP.RajasthanTAO  (\T H@Purchases - 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(JobWork)2Purchases @ 4% (JobWork)P0Tamil NaduTߛ_874<9*eT @8Labour Charges (Interstate)P.KarnatakaT*P.JharkhandTLYf![98:7(T D<Sales - MRP (Composition Tax)P(OrissaTߛ:99;;(XT XPSales - Works Contract Composition @ 4%P(OrissaTߛ!i;:<(WT H@Purchase Tax @ 1% (Composition)P(OrissaTߛ<;:>=(WT H@Purchase Tax @ 4% (Composition)P(OrissaTߛn$=<>(WT NFPurchase Tax @ 12.5% (Composition)P(OrissaTߛXk>==??(WT JBPurchase Tax @ 20% (Composition)P(OrissaTߛ?>@(W@wT JBPurchase Tax @ 18% (Composition)P(OrissaTߛ;8@? `A7(T VNSales - Schedule C Items (Composition)P(OrissaTߛR1A@B(Wg5T .&Purchase Tax @ 35%P.JharkhandTh)BAACC(Vg5T ZRPurchase From URDs - Taxable Goods @ 35%P.JharkhandT .CBD7(T PHPurchases - Exempt (Entry Tax Paid)P.JharkhandT{LDCBFE(e T X$Input VAT @ 14.5%$Purchases @ 14.5%P8Andhra PradeshTdEDF(e T R&Output VAT @ 14.5%Sales @ 14.5%P8Andhra PradeshToFEEGG( T LDPurchases - Capital Goods @ 14.5%P8Andhra PradeshTJG FH(V T XPPurchase From URDs - Taxable Goods @ 5%P(PunjabTP.RajasthanT5P.MeghalayaTLP8Madhya PradeshTLP.KarnatakaTLP0ChandigarhTQHGDLI(W T nfInput Tax Credit on Purchases From URDs @5%(Sch-H)P(PunjabTj^!IHJ(e T |DOutput VAT @ 5% on Works Contract(Works Contract @ 5%PHPunjabTT@BJIIKK(ejT ~<Output VAT @ 16% Special Rate2Sales @ 16% Special RateP8Andhra PradeshTbKJL7(T B:Purchases @ 16% Special RateP8Andhra PradeshTLKJNMCePT LDComposition Additional Tax @ 0.5%P6Uttar PradeshTOTMLNCeT H@Composition Additional Tax @ 1%P6Uttar PradeshTqNMMOOBe@BT 4,Input Surcharge @ 10%P(PunjabT%Ԭ ONPBe@BT 6.Output Surcharge @ 10%P(PunjabT%POHXQ(e T P.Purchase @ 5% Tax RateLP-7A-5%PJHaryanaTTL ^QPR(e T zXPurchase of Goods at Lower Rate of Tax - 5%LP-7B-5%PJHaryanaTTL RQQSS(e T hSale of Goods to Unregistered Dealers @5%Lower Rate*LS-9C-5%(Lower Rate)P*HaryanaTPSRT(e T `Sale of Goods to Unregistered Dealers @ 5% RateLS-9C-5%PJHaryanaTTL xceTSRVU(e T J(Sales @ 5% Tax RateLS-9A-5%PJHaryanaTTL UTV(e T rPSale of Goods at Lower Rate of Tax - 5%LS-9B-5%PJHaryanaTTL hVUUWW(eT z:Output VAT @ 4% Special Rate0Sales @ 4% Special RateP.MeghalayaTߛkxWVX(eT @Output VAT @ 12.5% Special Rate6Sales @ 12.5% Special RateP.MeghalayaTߛXWT\Y7(T @8Purchases @ 4% Special RateP.MeghalayaTߛP^YXZ7(T F>Purchases @ 12.5% Special RateP.MeghalayaTߛ;ZYY[[Ce@ T H@Composition Additional Tax @ 2%P6Uttar PradeshT#o5[Z\CeT H@Composition Additional Tax @ 3%P6Uttar PradeshT#"z\[Z^](eT ~Purchases - Composition Tax @ 12.5% (Addl.Tax @ 2% Applicable)PDUttar PradeshT#@ 2]\^(eT ~Purchases - Composition Tax @ 12.5% (Addl.Tax @ 3% Applicable)PDUttar PradeshT#ٖ`_^]]__(eT xPurchases - Composition Tax @ 4% (Addl.Tax @ 1% Applicable)PDUttar PradeshT#_^`(eT xPurchases - Composition Tax @ 4% (Addl.Tax @ 2% Applicable)PDUttar PradeshT#@ SL`_Ppa(eT xPurchases - Composition Tax @ 4% (Addl.Tax @ 3% Applicable)PDUttar PradeshT#yL|a`bCW@ T B:Additional Purchase Tax @ 2%P6Uttar PradeshT#*baaccCWT B:Additional Purchase Tax @ 3%P6Uttar PradeshT##_cbdCW T B:Additional Purchase Tax @ 5%P6Uttar PradeshT#)dcbfeCe@ T >6Output Additional Tax @ 2%P6Uttar PradeshT#B{edfCeT >6Output Additional Tax @ 3%P6Uttar PradeshT#G%feeggCe T >6Output Additional Tax @ 5%P6Uttar PradeshT#!gfh(eT \Output VAT @ 12.5% (Addl.Tax @ 2% Applicable)RSales @ 12.5% (Addl.Tax @ 2% Applicable)PDUttar PradeshT#@ -yhgdli(eT \Output VAT @ 12.5% (Addl.Tax @ 3% Applicable)RSales @ 12.5% (Addl.Tax @ 3% Applicable)PDUttar PradeshT#|w7ihj(eT VOutput VAT @ 4% (Addl.Tax @ 1% Applicable)LSales @ 4% (Addl.Tax @ 1% Applicable)PDUttar PradeshT#z*jiikk(eT VOutput VAT @ 4% (Addl.Tax @ 2% Applicable)LSales @ 4% (Addl.Tax @ 2% Applicable)PDUttar PradeshT#@ F0\kjl(eT VOutput VAT @ 4% (Addl.Tax @ 3% Applicable)LSales @ 4% (Addl.Tax @ 3% Applicable)PDUttar PradeshT# lkjnm(eT VOutput VAT @ 4% (Addl.Tax @ 5% Applicable)LSales @ 4% (Addl.Tax @ 5% Applicable)PDUttar PradeshT# J@mln(eT nOutput VAT (Retail) @ 12.5% (Addl.Tax @ 2% Applicable)`Sales Retail @ 12.5% (Addl.Tax @ 2% Applicable)PDUttar PradeshT#@ Ǩnmmoo(eT nOutput VAT (Retail) @ 12.5% (Addl.Tax @ 3% Applicable)`Sales Retail @ 12.5% (Addl.Tax @ 3% Applicable)PDUttar PradeshT#Dxonp(eT hOutput VAT (Retail) @ 4% (Addl.Tax @ 1% Applicable)ZSales Retail @ 4% (Addl.Tax @ 1% Applicable)PDUttar PradeshT#0*pohxq(eT hOutput VAT (Retail) @ 4% (Addl.Tax @ 2% Applicable)ZSales Retail @ 4% (Addl.Tax @ 2% Applicable)PDUttar PradeshT#@ 6?[qpr(eT hOutput VAT (Retail) @ 4% (Addl.Tax @ 3% Applicable)ZSales Retail @ 4% (Addl.Tax @ 3% Applicable)PDUttar PradeshT#4rqqss(eT hOutput VAT (Retail) @ 4% (Addl.Tax @ 5% Applicable)ZSales Retail @ 4% (Addl.Tax @ 5% Applicable)PDUttar PradeshT# Mysrt(WT h`Purchase Tax @ 12.5% (Addl.Tax @ 2% Applicable)PDUttar PradeshT#@ >tsrvu(WT h`Purchase Tax @ 12.5% (Addl.Tax @ 3% Applicable)PDUttar PradeshT#ǯutv(WT bZPurchase Tax @ 4% (Addl.Tax @ 1% Applicable)PDUttar PradeshT#WםTvuuww(WT bZPurchase Tax @ 4% (Addl.Tax @ 2% Applicable)PDUttar PradeshT#@ HXlwvx(WT bZPurchase Tax @ 4% (Addl.Tax @ 3% Applicable)PDUttar PradeshT# lxwt|y(WT bZPurchase Tax @ 4% (Addl.Tax @ 5% Applicable)PDUttar PradeshT# ayxzC@ T jbAdditional Tax on Purchase of Capital Goods @ 2%P6Uttar PradeshT#1zyy{{CT jbAdditional Tax on Purchase of Capital Goods @ 3%P6Uttar PradeshT#o={z|Ce@ T <4Input Additional Tax @ 2%P6Uttar PradeshT#5 |{z~}CeT <4Input Additional Tax @ 3%P6Uttar PradeshT#b'}|~CW@ T ^VInput Additional Tax on URD Purchases @ 2%P6Uttar PradeshT#~}}CWT ^VInput Additional Tax on URD Purchases @ 3%P6Uttar PradeshT#'~(WT Input Tax Credit on Purchase From URDs @ 12.5% (Addl.Tax @ 2% Applicable)PDUttar PradeshT#@ 0}0@(WT Input Tax Credit on Purchase From URDs @ 12.5% (Addl.Tax @ 3% Applicable)PDUttar PradeshT#(ϊ(WT Input Tax Credit on Purchase From URDs @ 4% (Addl.Tax @ 1% Applicable)PDUttar PradeshT#N}ӂ(WT Input Tax Credit on Purchase From URDs @ 4% (Addl.Tax @ 2% Applicable)PDUttar PradeshT#@ x+(WT Input Tax Credit on Purchase From URDs @ 4% (Addl.Tax @ 3% Applicable)PDUttar PradeshT#&S(eT ZInput VAT @ 12.5% (Addl.Tax @ 2% Applicable)ZPurchases @ 12.5% (Addl.Tax @ 2% Applicable)PDUttar PradeshT#@ ɚ (eT ZInput VAT @ 12.5% (Addl.Tax @ 3% Applicable)ZPurchases @ 12.5% (Addl.Tax @ 3% Applicable)PDUttar PradeshT#9mc(eT TInput VAT @ 4% (Addl.Tax @ 1% Applicable)TPurchases @ 4% (Addl.Tax @ 1% Applicable)PDUttar PradeshT#(eT TInput VAT @ 4% (Addl.Tax @ 2% Applicable)TPurchases @ 4% (Addl.Tax @ 2% Applicable)PDUttar PradeshT#@ )o(eT TInput VAT @ 4% (Addl.Tax @ 3% Applicable)TPurchases @ 4% (Addl.Tax @ 3% Applicable)PDUttar PradeshT#(T zPurchases - 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Builders and Developers @ 1%P2MaharashtraTLWb(e T HInput VAT @ 5% - (Industrial Input)DPurchases @ 5% (Industrial Input)P"GoaTL( T @Output VAT @ 5% (Capital Goods)6Sales @ 5% (Capital Goods)P"GoaTL}Ӝ(e T FOutput VAT @ 5% (Industrial Input)<Sales @ 5% (Industrial Input)P"GoaTLi(eT X$Input VAT @ 17.5%$Purchases @ 17.5%P8GujaratTLEy(eT R&Output VAT @ 17.5%Sales @ 17.5%P8GujaratTL~˟Be T 2*Input Surcharge @ 5%P*HaryanaTLQP7zBe T 4,Output Surcharge @ 5%P*HaryanaTL9n [7*T JBInter-State Purchases - ExemptedP& DelhiTLP: Jammu & KashmirT@>(XT FInput VAT - Works Contract @ 12.5%FPurchases - Works Contract @ 12.5%P& DelhiTL;O(XT @Input VAT - Works Contract @ 4%@Purchases - Works Contract @ 4%P& DelhiTLPY(X T @Input VAT - Works Contract @ 5%@Purchases - Works Contract @ 5%P& DelhiTL[ٚ(eT N$Output VAT @ 4.5%Sales @ 4.5%P2UttarakhandTLP(eT TOutput VAT @ 4.5% (of Purc Outside State)JSales @ 4.5% (of Purc Outside State)P2UttarakhandTL; (epT VOutput VAT @ 13.5% (of Purc Outside State)LSales @ 13.5% (of Purc Outside State)P2UttarakhandTLzK|(eT T"Input VAT @ 4.5%"Purchases @ 4.5%P2UttarakhandTL0qe(T JBPurchases - Capital Goods @ 4.5%P2UttarakhandTLt̤[(e@wT z6Output VAT @ 18% on Diesel4Sales - HSD and LDO @ 18%P.JharkhandTL(e@wT bOutput VAT @ 18% to Another Oil Company - DieselVSales @ 18% to Another Oil Company -DieselP.JharkhandTL~(e@wT J"Output VAT @ 18%Sales @ 18%P.JharkhandTLP"GoaTxY7(T @8Tax Paid Sales-Diesel @ 18%P.JharkhandTLӊ=7(T F>Tax Paid Purchase-Diesel @ 18%P.JharkhandTLM(7(T D<Taxable Purchase-Diesel @ 18%P.JharkhandTLqͰ(e@wT P Input VAT @ 18% Purchases @ 18%P.JharkhandTLP"GoaT8*T TLPurchases Against Form I - Zero RatedP8Andhra PradeshTLP.JharkhandTLP *e@ T 0CST @ 2% Against Form CJInterstate Sales @ 2% Against Form CP8Andhra PradeshTLP2MaharashtraTLP>$Arunachal PradeshTLP6PunjabTL@BP8Ma*_W *eT NCST @ 1%,Interstate Sales @ 1%P8Andhra PradeshTLP2MaharashtraTLP>$Arunachal PradeshTLP6PunjabTL@BP8Madhya PradeshTLP. *eT NCST @ 4%,Interstate Sales @ 4%P8Andhra PradeshTLP2MaharashtraTLP>$Arunachal PradeshTLPHPunjabTLT@BP8Madhya PradeshTLK1 *eT ZCST @ 12.5%2Interstate Sales @ 12.5%P8Andhra PradeshTLP2MaharashtraTLP>$Arunachal PradeshTLP6PunjabTL@BP8Madhya PradeshTLP(*e T ZCST @ 14.5%2Interstate Sales @ 14.5%P8Andhra PradeshTLrDַ *e@ T ZRInterstate Purchases @ 2% Against Form CP8Andhra PradeshTLP2MaharashtraTLP>$Arunachal PradeshTLP6PunjabTL@BP8Madhya PradeshTLP.?M *eT <4Interstate Purchases @ 1%P8Andhra PradeshTLP2MaharashtraTLP>$Arunachal PradeshTLP6PunjabTL@BP8Madhya PradeshTLP.KarnatakaT *eT <4Interstate Purchases @ 4%P8Andhra PradeshTLP2MaharashtraTLP>$Arunachal PradeshTLP(PunjabTLP8Madhya PradeshTLP.KarnatakaTLup` *eT B:Interstate Purchases @ 12.5%P8Andhra PradeshTLP2MaharashtraTLP>$Arunachal PradeshTLP6PunjabTL@BP8Madhya PradeshTLP(OrissaT.TB*e T B:Interstate Purchases @ 14.5%P8Andhra PradeshTLa! *e T NCST @ 5%,Interstate Sales @ 5%P2MaharashtraTLP6PunjabTL@BP8Madhya PradeshTLP.KarnatakaTLP.RajasthanTLP& DelhiTLP~9 *e T <4Interstate Purchases @ 5%P2MaharashtraTLP6PunjabTL@BP8Madhya PradeshTLP.KarnatakaTLP.RajasthanTLP0Tamil NaduTLP6  *eT >6Interstate Purchases @ 20%P2MaharashtraTLP>$Arunachal PradeshTLP6PunjabTL@BP.KarnatakaTLP(OrissaTLP& DelhiTLP0C/ *eT RCST @ 20%.Interstate Sales @ 20%P2MaharashtraTLP>$Arunachal PradeshTLP6PunjabTL@BP.KarnatakaTLP(OrissaTLP.RajasthanT 9*e T RCST @ 13%.Interstate Sales @ 13%P8Madhya PradeshTLC7(T 80Sales of Tax Paid GoodsP8Madhya PradeshTLנ(W@BT .&Purchase Tax @ 10%P8Madhya PradeshTLk(W T .&Purchase Tax @ 13%P8Madhya PradeshTL"(WT 2*Purchase Tax @ 2.50%P8Madhya PradeshTLx(W`#T LDPurchase Tax - Special Rate @ 23%P8Madhya PradeshTL(WК&T PHPurchase Tax - Special Rate @ 25.3%P8Madhya PradeshTL(Wx+T RJPurchase Tax - Special Rate @ 28.75%P8Madhya PradeshTL(W0FT LDPurchase Tax - Special Rate @ 46%P8Madhya PradeshTL^b*e@BT >6Interstate Purchases @ 10%P8Madhya PradeshTLP2West BengalTLYj+*e T >6Interstate Purchases @ 13%P8Madhya PradeshTLԮ@*e8Interstate Purchases @ 2.5%T B:Interstate Purchases @ 2.50%P8Madhya PradeshTLFr(V`#T XPPurchase From URDs - Special Rate @ 23%P8Madhya PradeshTLcj(VК&T \TPurchase From URDs - Special Rate @ 25.3%P8Madhya PradeshTLv(Vx+T ^VPurchase From URDs - Special Rate @ 28.75%P8Madhya PradeshTL?;(V0FT XPPurchase From URDs - Special Rate @ 46%P8Madhya PradeshTLx6(V@BT ZRPurchase From URDs - Taxable Goods @ 10%P8Madhya PradeshTLKqs(V T ZRPurchase From URDs - Taxable Goods @ 13%P8Madhya PradeshTLl+(VT ^VPurchase From URDs - Taxable Goods @ 2.50%P8Madhya PradeshTL~*e@ T xSale in the Course of Inter-State Trade @ 2% Against Form C.LS-2-2% Against Form CP8HaryanaTL *eT zZSale in the Course of Inter-State Trade @ 1%LS-2-1%P8HaryanaTL .d*eOT ~\Sale in the Course of Inter-State Trade @ 12%LS-2-12%P8HaryanaTL 9M*eT `Sale in the Course of Inter-State Trade @ 12.5%LS-2-12.5%P8HaryanaTL F*eT ~\Sale in the Course of Inter-State Trade @ 20%LS-2-20%P8HaryanaTL 4Y*e%&T ~\Sale in the Course of Inter-State Trade @ 25%LS-2-25%P8HaryanaTL n*eT zZSale in the Course of Inter-State Trade @ 4%LS-2-4%P8HaryanaTL S\**e T zZSale in the Course of Inter-State Trade @ 5%LS-2-5%P8HaryanaTL D*em T ^Sale in the Course of Inter-State Trade @ 8.8%LS-2-8.8%P8HaryanaTL VS*e@ T Sale Outside the State (of Purc Outside State) @ 2% Against Form C.LS-1-2% Against Form CP8HaryanaTL ah*eT hSale Outside the State (of Purc Outside State) @ 1%LS-1-1%P8HaryanaTL ^*eOT jSale Outside the State (of Purc Outside State) @ 12%LS-1-12%P8HaryanaTL *=*eT nSale Outside the State (of Purc Outside State) @ 12.5%LS-1-12.5%P8HaryanaTL !*eT jSale Outside the State (of Purc Outside State) @ 20%LS-1-20%P8HaryanaTL _*e%&T jSale Outside the State (of Purc Outside State) @ 25%LS-1-25%P8HaryanaTL ԅ9*eT hSale Outside the State (of Purc Outside State) @ 4%LS-1-4%P8HaryanaTL WE*e T hSale Outside the State (of Purc Outside State) @ 5%LS-1-5%P8HaryanaTL Ҙ*em T lSale Outside the State (of Purc Outside State) @ 8.8%LS-1-8.8%P8HaryanaTL @v*e@ T Purchased in the Course of Inter-State Trade @ 2% Against Form C.LP-3-2% Against Form CP8HaryanaTL (s*eT dPurchased in the Course of Inter-State Trade @ 1%LP-3-1%P8HaryanaTL h99*eT jPurchased in the Course of Inter-State Trade @ 12.5%LP-3-12.5%P8HaryanaTL M*eT fPurchased in the Course of Inter-State Trade @ 20%LP-3-20%P8HaryanaTL  q*e%&T fPurchased in the Course of Inter-State Trade @ 25%LP-3-25%P8HaryanaTL D(WpT f^Input Tax Credit on Purchase From URDs @ 13.5%P.KarnatakaTLP& BiharT<(W@ T `XInput Tax Credit on Purchase From URDs @ 2%P.KarnatakaTL: (W T `XInput Tax Credit on Purchase From URDs @ 5%P.KarnatakaTLP& BiharTP8GujaratTfd *epT B:Interstate Purchases @ 13.5%P.KarnatakaTLP0Tamil NaduTLP6Uttar PradeshTLP*GujaratTLP2West BengalT0P& AssamTLP(OrissUo*e`T >6Interstate Purchases @ 15%P.KarnatakaTLP"GoaTLP.RajasthanTB~P(VpT ^VPurchase From URDs - Taxable Goods @ 13.5%P.KarnatakaTLP2West BengalT0P.MeghalayaTP& BiharTP: Jammu & KashmirTa(V@ T XPPurchase From URDs - Taxable Goods @ 2%P.KarnatakaTLn*e\T >6Interstate Purchases @ 14%P.RajasthanTLP.KarnatakaTP.JharkhandTݞ *eT NCST @ 3%,Interstate Sales @ 3%P.RajasthanTL2`*e\T RCST @ 14%.Interstate Sales @ 14%P.RajasthanTLP.KarnatakaTP.JharkhandTݞN*e@wT RCST @ 18%.Interstate Sales @ 18%P.RajasthanTLP"GoaTL' *e*T RCST @ 28%.Interstate Sales @ 28%P.RajasthanTL4*e@KLT RCST @ 50%.Interstate Sales @ 50%P.RajasthanTLXٲ*exJT 6CST @ 17.23% (Non VATable)PInterstate Sales @ 17.23% (Non VATable)P6Uttar PradeshTL^aL*eT 0CST @ 20% (Non VATable)JInterstate Sales @ 20% (Non VATable)P6Uttar PradeshTLls*e(T 6CST @ 26.55% (Non VATable)PInterstate Sales @ 26.55% (Non VATable)P6Uttar PradeshTL0<*eP1T 4CST @ 32.5% (Non VATable)NInterstate Sales @ 32.5% (Non VATable)P6Uttar PradeshTLN{*eT .CST @ 4% (Non VATable)HInterstate Sales @ 4% (Non VATable)P6Uttar PradeshTLh]1  CeT >6Additional Tax @ 1% on CSTP*GujaratTL  CeT B:Additional Tax @ 2.5% on CSTP*GujaratTLQ&     *eT ZCST @ 3.84%2Interstate Sales @ 3.84%P2West BengalTL   *e@BT RCST @ 10%.Interstate Sales @ 10%P2West BengalTLCW    *eT B:Interstate Purchases @ 3.84%P2West BengalTL  (e T T"Input VAT @ 9.8%"Purchases @ 9.8%P.RajasthanTLg  (X5 T @Input VAT - Works Contract @ 8%@Purchases - Works Contract @ 8%P2MaharashtraTLF*e@wT >6Interstate Purchases @ 18%P"GoaTLo]Be@BT 6.Surcharge @ 10% on CSTP(PunjabT_}RBe T 4,Surcharge @ 5% on CSTP*HaryanaT_3f(W5 T ,$Purchase Tax @ 8%P6PunjabTe@B=#(V5 T XPPurchase From URDs - Taxable Goods @ 8%P(PunjabTe<*e5 T NCST @ 8%,Interstate Sales @ 8%P6PunjabTe@BCeT .&Output NHIL @ 2.5%P& GhanaTL;i(eT :Input VAT @ 12.5% on Imports8Purchases - Imports @ 12.5%P4 GhanaTLCeT ,$Input NHIL @ 2.5%P& GhanaTL/a(XT <Input VAT @ 12.5% - (JobWork)8Purchases @ 12.5% (JobWork)P0Tamil NaduTL]=(e`T p0Input VAT @ 15% (Lease)0Purchases @ 15% (Lease)P.RajasthanT'j|(`T H@Purchases - Capital Goods @ 15%P.RajasthanTC(e =T :Input VAT @ 40% Special Rate8Purchase @ 40% Special RateP.RajasthanT^ޤ(e =T ~<Output VAT @ 40% Special Rate2Sales @ 40% Special RateP.RajasthanTt*e =T >6Interstate Purchases @ 40%P.RajasthanTx (V =T XPPurchase From URDs - Special Rate @ 40%P.RajasthanTH *e =T RCST @ 40%.Interstate Sales @ 40%P.RajasthanT5 0!(W =T .&Purchase Tax @ 40%P.RajasthanTP! 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ActPBDGoa:TJournalƯ"(T nfSet Off Against Excess ITC Under Goa Sales Tax ActPBDGoa:TJournal_(T B:Adjustment Towards Entry TaxPBTMaharashtra9TrJournalPBTMaharashtra:T*JournalPB\Punjab:T/0Credit Note PBJPunjab:T/Journal6(T ~Set Off Against Excess ITC Under Goa Tax on Entry of Goods ActPBDGoa:TJournal' (T bZSet Off Against Excess ITC Under Goa VAT ActPBDGoa:TJournalԙ(T Set Off Input Tax on Goods Transferred Other Than by Way of SalePBTOrissa:T*(Journal rX5&(T \TSet Off on Opening Stock of Trading GoodsPB^Maharashtra:T*(Journal q-ħ(T 6.Settlement Fee PayablePBJKerala9T*JournalPBJKerala:T*JournalA4Ө(T 4,Special Rebate U/S 12PBJKerala9T*JournalPBJKerala:T*Journal@]<(T <4Special Rebating (Box 31)PB\ Jammu & Kashmir:T*JournalPBZKarnataka:T*(Journal ِ(T NFStandard Input Tax on Sale to GovtPBTPhilippines:T*Journalݫ;(T ,$Surcharge PayablePBH Bihar:T*JournalPBTPhilippines9T*JournalPBTPhilippines:T*Journal7M (T H@Tax Adjustment on Capital GoodsPBH Bihar:T*JournalPBPJharkhand:T*JournalPBZMadhya 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Goods Dispatched As Branch Transfer of Stock Outside the StatePBLManipur9T*JournalPBLManipur:T*Journal (T &TDS AdjustmentPBH Assam:T*JournalPBVChhattisgarh:T*JournalPBf*Dadra & Nagar Haveli9TJournalPBl*Dadra & Nagar Haveli:T*$Debit NotePBX(T $TDS LiabilityPBXUttar Pradesh:T*Journalq(T jbTotal Input Tax Credit Admitted on Opening StockPBTOrissa:T*(Journal rz%e(T 80Trade Discount on SalesPBZChandigarh:T*&Credit NotePBRChandigarh:T*JournalPB\Punjab:T*0Credit Note PBTPunjab:T*(Journal ,t(T 6.Transitional Input TaxPBTPhilippines:T*Journal-M: (T H@Adjustment Towards Refund ClaimPBZAndhra Pradesh:T*JournalPBH Assam:T*JournalPBH Bihar:T*JournalPBdChandigarh:T*0Credit Note *PBRg(T bZValue of Exempted Purchase - Branch TransferPBZPunjab:T/.Debit Note PBTPunjab:T/(Journal 8<(T ^VValue of Exempted Purchase - Capital GoodsPBZPunjab:T/.Debit Note PBTPunjab:T/(Journal 8(T TLValue of Exempted Purchase - ExportedPBZPunjab:T/.Debit Note PBTPunjab:T/(Journal |sn(T ldValue of Exempted Purchase - Not 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