VAT - with effect from July 1,  2017 VAT subsummed in GST

VAT RATES ON CEMENT IN DIFFERENT STATES AS ON 31ST MARCH 2012
Region/State Present Local
Rate of VAT
Surcharge Additional
VAT
Turnover
Tax
Tax on
Tax
Total Tax
Recoverable
Total Incidence
Payable
NORTHERN REGION
Uttarakhand 12.50% - 1.00% - - 13.50% 13.50%
Haryana 12.50% 0.63% - - - 13.13% 13.13%
Punjab 12.50% 1.25% - - - 13.75% 13.75%
Rajasthan 14.00% - - - - 14.00% 14.00%
Himachal Pradesh 12.50% - - - - 12.50% 12.50%
Chandigarh 12.50% - - - - 12.50% 12.50%
Delhi 12.50% - - - - 12.50% 12.50%
Jammu & Kashmir 13.50% - - - - 13.50% 13.50%
EASTERN REGION
Assam 13.50% - - - - 13.50% 13.50%
Meghalaya 13.50% - - - - 13.50% 13.50%
Nagaland 13.25% - - - - 13.25% 13.25%
Manipur 13.50% - - - - 13.50% 13.50%
Tripura 13.50% - - - - 13.50% 13.50%
Sikkim 12.50% - - - - 12.50% 12.50%
Mizoram 13.50% - - - - 13.50% 13.50%
Bihar 13.50% - - - - 13.50% 13.50%
Jharkhand 14.00% - - - - 14.00% 14.00%
Odisha 13.50% - - - - 13.50% 13.50%
West Bengal 13.50% - - - - 13.50% 13.50%
Chhattisgarh 14.00% - - - - 14.00% 14.00%
SOUTHERN REGION
Andhra Pradesh 14.50% - - - - 14.50% 14.50%
Tamil Nadu 14.50% - - - - 14.50% 14.50%
Karnataka 14.00% - - - - 14.00% 14.00%
Kerala 12.50% - - - 1.00% 13.50% 13.50%
Pondicherry 14.50% - - - - 14.50% 14.50%
Goa 12.50% - - - - 12.50% 12.50%
Silvasa 12.50% - - - - 12.50% 12.50%
WESTERN REGION
Gujarat 12.50% - 2.50% - - 15.00% 15.00%
Maharashtra 12.50% - - - - 12.50% 12.50%
CENTRAL REGION
Uttar Pradesh 12.50% - 3.00% - - 15.50% 15.50%
Madhya Pradesh 12.50% - 0.50% - - 13.00% 13.00%