1. VAT implementation in UP:- Status of VAT in India Tamil Nadu J & K Orissa Bihar Jharkhand Chattisgarh Uttaranchal Pondicherry Gujarat WB Punjab Assam Kerala Delhi Haryana MP UP Maharashtra Goa Rajasthan AP Karnataka Chandigarh 5 States implementing VAT wef April 1, 2006 2 State/UT implementing VAT on or after January1 ,2007 All States: VAT UP:- 1 st Jan 20 States VAT live April 1, 2005 2 State/ UT implementing VAT between the period April 1, 2005 to March 31, 2006