§04.01Partially in force
Maharashtra Value Added Tax Act, 2002
MVAT
⌖ Authority
Maharashtra Sales Tax Department
Operative for legacy assessments up to 30 Jun 2017; continues to apply to petroleum and alcohol within Maharashtra.
⌖ Acts & Rules / §04
VAT Laws.
State-level value-added tax statutes — operative for periods up to 30 Jun 2017 for most goods. After GST rollout, state VAT continues only for petroleum products (petrol, diesel, ATF, natural gas, crude) and alcoholic liquor for human consumption.
06 acts
§04.02Partially in force
Karnataka Value Added Tax Act, 2003
KVAT
⌖ Authority
Karnataka Commercial Taxes Department
Pre-GST sales-tax regime for Karnataka; retained for petroleum and alcohol, and for appeals on legacy periods.
§04.03Partially in force
Tamil Nadu Value Added Tax Act, 2006
TNVAT
⌖ Authority
Tamil Nadu Commercial Taxes Department
Pre-GST VAT for Tamil Nadu — appeals and refunds for periods up to 30 Jun 2017 continue under it.
§04.04Partially in force
Delhi Value Added Tax Act, 2004
DVAT
⌖ Authority
Delhi GST / VAT Department
Pre-GST VAT for the NCT of Delhi; legacy assessment, audit and appeal proceedings continue under it.
§04.05Partially in force
Gujarat Value Added Tax Act, 2003
GVAT
⌖ Authority
Gujarat Commercial Tax Department
Pre-GST VAT regime for Gujarat; continues to apply to petroleum and alcohol post-GST.
§04.06Partially in force
West Bengal Value Added Tax Act, 2003
WBVAT
⌖ Authority
West Bengal Directorate of Commercial Taxes
Pre-GST VAT for West Bengal — retained for petroleum, alcohol and legacy proceedings.