What state cess is added to the GST on fuel sold in Bilaspur?

Detailed Legal Analysis

In Bilaspur, the state cess added to the Goods and Services Tax (GST) on fuel is the "Chhattisgarh Krishi Kalyan Cess" and the "Chhattisgarh Value Added Tax" (VAT) applicable to petroleum products.

As per the current regulations, the taxation structure on fuel in the state of Chhattisgarh includes the following components:

• Goods and Services Tax (GST): Fuel is subject to GST, which is levied at a rate determined by the GST Council. As of the latest updates, the GST on petrol is 28%, while diesel is also taxed similarly.
• Chhattisgarh Krishi Kalyan Cess: This cess is imposed to support agricultural development in the state. The rate can vary, but it is typically set at 1% on the sale of petrol and diesel.
• State Value Added Tax (VAT): In addition to GST, the state government levies VAT on petroleum products. In Chhattisgarh, the VAT on petrol is 28% and on diesel, it is 18%. This was established under the Chhattisgarh Value Added Tax Act, 2005.

Here is a breakdown of the tax structure applicable to fuel in Bilaspur:

• Petrol:
  • GST: 28%
  • VAT: 28%
  • Krishi Kalyan Cess: 1%
• Diesel:
  • GST: 28%
  • VAT: 18%
  • Krishi Kalyan Cess: 1%

It's essential to note that the rates mentioned above are subject to periodic review and changes by the state government and the GST Council. The Chhattisgarh Value Added Tax Act, 2005, and the Goods and Services Tax Act, 2017, govern the imposition and collection of these taxes.

For further details or specific queries, it is advisable to consult the official notifications from the Chhattisgarh government or a tax consultant to ensure compliance with the latest tax structure.