CLE::VAT

The following table brings out the list of State and Union Teritorries and information ( to the extend available) on the status of the VAT implementation in these States and UTs:

Sl.No.	States	Act	Rules	Schedules	Forms
1	Andaman Islands	Not available
2	Andhrapradesh	2005	2005	2005	2005
3	Arunachal Pradesh	2005		2005
4	Assam	2003	2005 update not available.
5	Bihar	2005	2005	2005
6	Chandigarh (UT)	Not available
7	Chattisgarh	2005		2005
8	Dadra and Nagar Haveli (UT)	Not available
9	Daman and Diu (UT)	Not available
10	Delhi	2005	2005	2005	2005
11	Goa	2005	2005	2005
12	Gujarat
13	Haryana	2003	2003	2003	2003
14	Himachal	2005	2005	2005
15	Jammu and Kashmir	2005
16	Jharkhand	2005
17	Karnataka	2005	2005	2005	2005
18	Kerala	2005	2005	2005	2005
19	Lakshadweep (UT)	Not available
20	Madhyapradesh	2003	2003	2003
21	Maharashtra	2005	2005	2005
22	Manipur	2003
23	Meghalaya	2003
24	Mizoram	Not available
25	Nagaland	Not available
26	Orissa	2003	2005	2005
27	Pondicherry (UT)	2003
28	Punjab	2005	2005	2005	2005
29	Rajasthan	2005	2005		2005
30	Sikkim	2003			2005
31	Tamilnadu	2003
32	Tripura	Not available
33	Uttarpradesh	2003
34	Uttaranchal	2005		2005
35	West Bengal	2005	2005	2005	2005

Out of the above, the following States have decided not to implement VAT:

Sl.No	State
1	Chattisgarh
2	Gujarat
3	Jharkand
4	Madhya Pradesh
5	Pondicherry
6	Rajasthan
7	Tamilnadu
8	Uttar Pradesh
9	Uttaranchal

Thus barring nine States, all other states have decided to implement VAT from 1st of April 2005.