Sales Tax / VAT Calculator
Calculate State VAT/Sales Tax for petroleum products and alcohol not covered under GST with latest 2025 state-wise rates
Sales Tax / VAT Calculator
2025Calculate State VAT/Sales Tax for petroleum products and alcohol not covered under GST
Note: Most Goods are Under GST
GST replaced VAT/Sales Tax for most items in 2017. This calculator is for items still under state VAT like petrol, diesel, and alcohol.
Enter the price before adding VAT/Sales Tax
Calculation Results
📝 Calculation Formula
Tax Amount = Base Price × (VAT Rate / 100)
Final Price = Base Price + Tax Amount
Understanding Sales Tax / VAT in India
What is VAT/Sales Tax?
Value Added Tax (VAT) or Sales Tax is a consumption tax levied on the sale of goods and services. In India, GST replaced VAT for most goods and services in 2017. However, certain items like petroleum products (petrol, diesel) and alcohol remain under the state VAT/Sales Tax regime.
Items Still Under VAT/Sales Tax
⛽ Petroleum Products
- • Petrol (Motor Spirit)
- • Diesel
- • Crude Oil
- • Natural Gas
- • Aviation Turbine Fuel
🍷 Alcoholic Beverages
- • Indian Made Foreign Liquor
- • Beer
- • Wine
- • Country Liquor
- • All alcohol for human consumption
📋 Why Not Under GST?
These items were kept outside GST due to states' dependence on revenue from these products. States have the autonomy to set their own tax rates.
State-wise VAT Rates (2025)
| State | Petrol VAT | Diesel VAT | Remarks |
|---|---|---|---|
| Andhra Pradesh | 31% | 23% | Highest petrol tax + additional cess |
| Madhya Pradesh | 33% | 23% | Very high VAT on petrol |
| Maharashtra | 25-26% | 21% | Additional tax in Mumbai |
| Rajasthan | 30% | 22% | High desert state taxes |
| Karnataka | 26% | 15% | Lower diesel VAT |
| Delhi | 25.5% | 17.48% | National capital rates |
| Tamil Nadu | 27% | 19% | Southern state standard |
| Gujarat | 23% | 15% | Relatively lower taxes |
*Rates are approximate and subject to change. Additional cess and surcharges may apply in some states.
Tax Components on Petroleum
The final price of petrol/diesel includes multiple tax components:
- Dealer Price: Base price from oil marketing companies
- Central Excise Duty: Fixed by central government (₹19.90/L for petrol, ₹15.80/L for diesel)
- State VAT: Varies by state (shown in table above)
- Dealer Commission: Fixed commission per liter
- Additional Cess/Surcharge: Some states levy additional taxes
Frequently Asked Questions
Why is petrol/diesel not under GST?
Petroleum products were kept outside GST because states earn significant revenue from fuel taxes. Including them in GST would require revenue-sharing agreements between center and states. The GST Council has the power to include these items in future.
Why do fuel prices vary across states?
Each state sets its own VAT rate on petroleum products. States with higher VAT rates have higher fuel prices. Additionally, transportation costs and local taxes also contribute to price differences.
Can I claim input tax credit on VAT paid on fuel?
Generally, VAT paid on fuel cannot be claimed as input tax credit under GST regime. However, specific rules may vary based on business type and state regulations. Consult a tax professional for your specific case.
What is the alcohol tax structure in India?
Alcohol taxation is complex with excise duty (on manufacture) and VAT (on sale). States like Uttar Pradesh have overall taxes as high as 69%, while Goa has among the lowest rates. Some states like Gujarat and Bihar enforce prohibition.