Artefact · interactive
Mumbai minus Delhi — the ₹9 gap explained.
Same crude, same refinery transfer price, same central excise — and yet Mumbai petrol is persistently ₹12–18 higher than Delhi. Four layers that add up to the gap you see at the pump.
Delhi
₹ 94.77
2026-04-27
Mumbai
₹ 103.54
2026-04-27
Chennai
₹ 100.84
Kolkata
₹ 105.45
Refinery transfer price + dealer + central excise are identical
~₹60-65/L base across all metros
The OMC loads product into a tank truck at the nearest refinery — for Delhi, this is typically Panipat or Mathura; for Mumbai, Mahul; for Chennai, CPCL Manali. The refinery transfer price is notified the same across India. Dealer commission is officially notified same across India. Central excise is a flat per-litre duty identical across India.
This means the first ~₹60-65 of every petrol rupee is identical in Mumbai, Delhi, Chennai, Kolkata. The divergence starts at the state line.
State VAT rate
Delhi 19.4% · Maharashtra 25% · Tamil Nadu 15% · WB 25%
Specific add-ons and cesses
₹/L additions unique to each state
Surcharges and 'max-of' rules
The quirky fine print
The practical implication. Inter-city tax arbitrage is a real phenomenon: Gujarat commercial vehicles prefer to tank in Gujarat before entering Maharashtra; North-eastern states offer lower petrol precisely because their specific components are calibrated down for transport-cost parity. For anyone tracking retail demand, state-level fuel price is a cleaner demand signal than central excise changes.