However, there are14 states and union territories that have not undertaken any reduction in VAT, said the ministry of petroleum in a statement on Friday. 

The states include Maharashtra, NCT of Delhi, West Bengal, Tamil Nadu, Telangana, Andhra Pradesh, Kerala, Meghalaya, Andaman and Nicobar, Jharkhand, Odisha, Chattisgarh, Punjab and Rajasthan.

On the hand, the most reduction in the petrol prices has been seen in the UT of Ladakh, where the prices have come down by ₹13.43. 

It is followed by Karnataka and Puducherry, where petrol rates have decreased by ₹13.35 and Rs12.85.

Further, the most reduction for diesel also has been undertaken by UT of Ladakh, leading to price coming down by ₹19.61 per litre, followed by Karnataka and Puducherry.

The additional reduction, on top of the excise duty cut, is the lowest in Uttarakhand.

After duty changes, the costliest petrol is sold in Rajasthan at ₹111.10 per litre (Jaipur), followed by Mumbai ( ₹109.98) and Andhra Pradesh ( ₹109.05). The fuel is below ₹100-a-litre-mark in most BJP ruled states baring Karnataka ( ₹100.58), Bihar ( ₹105.90), Madhya Pradesh ( ₹107.23) and Ladakh ( ₹102.99).

Similarly, the costliest diesel is now sold in Rajasthan at ₹95.71 a litre (Jaipur), followed by Andhra Pradesh ( ₹95.18) and Mumbai ( ₹94.14).

The cheapest diesel is in Mizoram at ₹79.55 a litre. `

Petrol costs ₹103.97 per litre in Delhi, and diesel is sold for ₹86.67 per litre.

VAT rates differ from state to state, leading to differential rates of fuel.

The central government said that the excise duty cut announced on Wednesday night was the highest-ever reduction in excise duty. 

“It rolls back a part of the ₹13 and ₹16 per litre increase in taxes on petrol and diesel effected between March 2020 and May 2020 to avoid passing on to consumers the sharp fall in international oil prices at the onset of the Covid-19 pandemic,” it said. 

That hike in excise duty had taken central taxes on petrol to their highest level of ₹32.9 per litre and that on diesel to ₹31.8 a litre.

The total increase in petrol price since the 5 May 2020, decision of the government to raise excise duty to record levels had totalled ₹38.78 per litre. Diesel rates have, during this period, gone up by ₹29.03 per litre.