This project examine cross‐country comparisons on  commodity taxation in Bihar for 1994‐2012. The findings of the project  suggested  that  the  VAT  reforms  went a  long  way  to  harmonizing  rates  across  states,  but  some  challenges  remain.    Goods  which  tended  to remain under a partial or full sales tax regime (such  as  petrol)  continue  to  exhibit  large  variation  across states.    Bringing  these  goods  under  a  GST system  may  be  particularly  challenging.    In  addition, individual  states  may  wish  to  retain  particular  tax  preferences for certain products or industries.  

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