India
IND·Asia
Official Tax Sources
Unique / Country-Specific Tax
GST Composition Scheme (SME); Presumptive Tax u/s 44AD
Source: gst.gov.inNotes
CBDT / CBIC
Regional Tax Variations (35)
Andaman & Nicobar Islands (UT)
UTGST; limited commerce
No state GST (UTGST applies); island tariffs
Remote island territory
Andhra Pradesh
Profession Tax; state excise
Profession Tax ₹2,500 max; APTRANSCO levies
Amaravati new capital project
Arunachal Pradesh
NE Tax Holiday Zone
No Profession Tax; NE India subsidies
Northeast India special incentives
Assam
Tea Development Cess; Profession Tax
Profession Tax ₹840-2,500; tea cess
Tea and oil economy
Bihar
State Profession Tax
Profession Tax; low industrial base
Special Category State incentives
Chandigarh (UT)
UTGST applies
UTGST; shared capital UT
Capital of Punjab and Haryana
Chhattisgarh
Mineral Royalty Tax; Profession Tax
Profession Tax; mineral royalties
Steel and coal economy
Dadra & Nagar Haveli and Daman & Diu (UT)
UTGST; industrial zone benefits
UTGST; SEZ benefits
Manufacturing UT near Gujarat
Delhi (NCT – UT)
Delhi Property Tax; professional tax
Profession Tax; property tax; surcharges
National Capital Territory; DVAT replaced by GST
Goa
Profession Tax; gaming/casino licences
Profession Tax; tourism levy
IT and tourism; Panaji capital
Gujarat
GIFT IFSC 10% CIT 10 yrs; Profession Tax
Profession Tax; GPCB cess; GIFT City IFSC 0% for 10 yrs
Largest exporting state; Vibrant Gujarat summit
Haryana
Profession Tax; development cess
Profession Tax; Gurugram tech hub surcharges
Gurugram (Gurgaon) – IT hub adjacent to Delhi
Himachal Pradesh
Special area incentives for hill state
No Profession Tax; hill state incentives
Pharmaceutical manufacturing hub
Jharkhand
Mineral Royalty significant
Profession Tax; mineral royalties
Coal, iron ore, mica mining
Karnataka
Profession Tax ₹2,400/yr; stamp duty
Profession Tax ₹2,400; Karasamadhana; Bengaluru tech
Bengaluru = Silicon Valley of India
Kerala
Profession Tax; Building Tax
Profession Tax ₹1,200-2,400; land reform levies
IT/ITES via Technopark, Infopark
Ladakh (UT)
UTGST; minimal commerce base
UTGST; UT since 2019
New UT; strategic border region
Lakshadweep (UT)
UTGST; fishing and coconut economy
UTGST; minimal commerce
Remote island UT
Madhya Pradesh
Mineral Royalty; Profession Tax
Profession Tax; mining royalties; Madhya Pradesh Shops Act
Central India; agriculture and mining
Maharashtra
Profession Tax; Maharashtra stamp duty; LBT (abolished)
Profession Tax ₹2,500 max; PTRC; stamp duty
Mumbai financial capital; largest state GDP
Manipur
NE Tax holiday
No Profession Tax; NE incentives
Northeast India border state
Meghalaya
Coal and limestone royalties
No Profession Tax; NE incentives; coal royalties
Northeast; Cherrapunji rainiest place
Mizoram
NE Tax Holiday
No Profession Tax; NE incentives
Northeast border state
Nagaland
NE Tax Holiday
No Profession Tax; NE incentives
Northeast hill state
Odisha
Mining Royalties; Profession Tax
Profession Tax ₹1,200-2,400; mineral royalties
Steel, aluminium; coastal state
Puducherry (UT)
Lower alcohol excise than Tamil Nadu
UTGST; French heritage; lower excise
Former French territory; tourism
Punjab
Profession Tax; Excise on liquor
Profession Tax; distillery levies; Mohali IT
Agricultural heartland; Green Revolution
Rajasthan
Tourism Development Levy; mining royalty
Profession Tax; mining royalties; tourism cess
Marble, gems, tourism
Sikkim
Historic tax exemption for Sikkimese origin persons
No income tax for Sikkim Subjects (pre-2024 regime); NE incentives
Unique constitutional protection for Sikkimese
Tamil Nadu
Entertainment Tax; Profession Tax; port cess
Profession Tax ₹2,400; Entertainment Tax; CMA Chennai
Chennai = Detroit of India; Automobile hub
Telangana
Profession Tax; development cess Hyderabad
Profession Tax ₹2,500; Hyderabad tech
Cyberabad; pharma city; Genome Valley
Tripura
NE Tax Holiday; rubber cess
No Profession Tax; NE incentives
Northeast border with Bangladesh
Uttar Pradesh
High property/stamp duty in Noida/Lucknow
Profession Tax; property tax; stamp duty
Most populous state; DMIC industrial corridor
Uttarakhand
Pharmaceutical and IT incentives (hill state)
No Profession Tax; hill state incentives
Tax holiday originally; Haridwar pharma hub
West Bengal
Profession Tax; Municipal Tax Kolkata
Profession Tax; urban body levies; Kolkata
Kolkata; major port; jute/manufacturing
| State / Province | Type of Variation | Key Local Tax | Notes |
|---|---|---|---|
| Andaman & Nicobar Islands (UT) | No state GST (UTGST applies); island tariffs | UTGST; limited commerce | Remote island territory |
| Andhra Pradesh | Profession Tax ₹2,500 max; APTRANSCO levies | Profession Tax; state excise | Amaravati new capital project |
| Arunachal Pradesh | No Profession Tax; NE India subsidies | NE Tax Holiday Zone | Northeast India special incentives |
| Assam | Profession Tax ₹840-2,500; tea cess | Tea Development Cess; Profession Tax | Tea and oil economy |
| Bihar | Profession Tax; low industrial base | State Profession Tax | Special Category State incentives |
| Chandigarh (UT) | UTGST; shared capital UT | UTGST applies | Capital of Punjab and Haryana |
| Chhattisgarh | Profession Tax; mineral royalties | Mineral Royalty Tax; Profession Tax | Steel and coal economy |
| Dadra & Nagar Haveli and Daman & Diu (UT) | UTGST; SEZ benefits | UTGST; industrial zone benefits | Manufacturing UT near Gujarat |
| Delhi (NCT – UT) | Profession Tax; property tax; surcharges | Delhi Property Tax; professional tax | National Capital Territory; DVAT replaced by GST |
| Goa | Profession Tax; tourism levy | Profession Tax; gaming/casino licences | IT and tourism; Panaji capital |
| Gujarat | Profession Tax; GPCB cess; GIFT City IFSC 0% for 10 yrs | GIFT IFSC 10% CIT 10 yrs; Profession Tax | Largest exporting state; Vibrant Gujarat summit |
| Haryana | Profession Tax; Gurugram tech hub surcharges | Profession Tax; development cess | Gurugram (Gurgaon) – IT hub adjacent to Delhi |
| Himachal Pradesh | No Profession Tax; hill state incentives | Special area incentives for hill state | Pharmaceutical manufacturing hub |
| Jharkhand | Profession Tax; mineral royalties | Mineral Royalty significant | Coal, iron ore, mica mining |
| Karnataka | Profession Tax ₹2,400; Karasamadhana; Bengaluru tech | Profession Tax ₹2,400/yr; stamp duty | Bengaluru = Silicon Valley of India |
| Kerala | Profession Tax ₹1,200-2,400; land reform levies | Profession Tax; Building Tax | IT/ITES via Technopark, Infopark |
| Ladakh (UT) | UTGST; UT since 2019 | UTGST; minimal commerce base | New UT; strategic border region |
| Lakshadweep (UT) | UTGST; minimal commerce | UTGST; fishing and coconut economy | Remote island UT |
| Madhya Pradesh | Profession Tax; mining royalties; Madhya Pradesh Shops Act | Mineral Royalty; Profession Tax | Central India; agriculture and mining |
| Maharashtra | Profession Tax ₹2,500 max; PTRC; stamp duty | Profession Tax; Maharashtra stamp duty; LBT (abolished) | Mumbai financial capital; largest state GDP |
| Manipur | No Profession Tax; NE incentives | NE Tax holiday | Northeast India border state |
| Meghalaya | No Profession Tax; NE incentives; coal royalties | Coal and limestone royalties | Northeast; Cherrapunji rainiest place |
| Mizoram | No Profession Tax; NE incentives | NE Tax Holiday | Northeast border state |
| Nagaland | No Profession Tax; NE incentives | NE Tax Holiday | Northeast hill state |
| Odisha | Profession Tax ₹1,200-2,400; mineral royalties | Mining Royalties; Profession Tax | Steel, aluminium; coastal state |
| Puducherry (UT) | UTGST; French heritage; lower excise | Lower alcohol excise than Tamil Nadu | Former French territory; tourism |
| Punjab | Profession Tax; distillery levies; Mohali IT | Profession Tax; Excise on liquor | Agricultural heartland; Green Revolution |
| Rajasthan | Profession Tax; mining royalties; tourism cess | Tourism Development Levy; mining royalty | Marble, gems, tourism |
| Sikkim | No income tax for Sikkim Subjects (pre-2024 regime); NE incentives | Historic tax exemption for Sikkimese origin persons | Unique constitutional protection for Sikkimese |
| Tamil Nadu | Profession Tax ₹2,400; Entertainment Tax; CMA Chennai | Entertainment Tax; Profession Tax; port cess | Chennai = Detroit of India; Automobile hub |
| Telangana | Profession Tax ₹2,500; Hyderabad tech | Profession Tax; development cess Hyderabad | Cyberabad; pharma city; Genome Valley |
| Tripura | No Profession Tax; NE incentives | NE Tax Holiday; rubber cess | Northeast border with Bangladesh |
| Uttar Pradesh | Profession Tax; property tax; stamp duty | High property/stamp duty in Noida/Lucknow | Most populous state; DMIC industrial corridor |
| Uttarakhand | No Profession Tax; hill state incentives | Pharmaceutical and IT incentives (hill state) | Tax holiday originally; Haridwar pharma hub |
| West Bengal | Profession Tax; urban body levies; Kolkata | Profession Tax; Municipal Tax Kolkata | Kolkata; major port; jute/manufacturing |