Mapping the tax

DELHI Borders UP, which is not implementing VAT, but sees little scope for confusion in transit of goods

RAJASTHAN Will not implement VAT, seeks clarity on the withdrawal of CST, fears flight of business. Industry and trade are, however, critical of the move.

MADHYA PRADESH Traders say VAT will bring chaos, but industry is upset. The government insists it can do little since the decision has come from party leadership

BIHAR As a consumer state with little to classify as manufacturing, VAT is not expected to bring much benefit. Logistics and legislation in place, but worried about neighbours not on board

MAHARASHTRA Surrounded by non-VAT states—MP, Gujarat, Chhattisgarh—this is a must-watch state for VAT implementation issues. Only two of its neighbours, Karnataka and Andhra Pradesh, are going its way

KERALA VAT will make for more competition, more revenue, says the state. And no hindrance whatsoever in inter-state movement of goods.

CHHATTISGARH Against VAT but at an advantage for the moment as its sales tax rates are on the lower side, and 70 per cent trade is directed at Orissa

ASSAM Worried that other North-East states might not go for VAT. Goods for as many as six states of the region (Arunachal, Manipur, Meghalaya, Mizoram, Nagaland, Tripura) have to pass through Assam