New Delhi: All states except Delhi, Himachal Pradesh and Arunachal Pradesh have geared up to implement the value added tax (VAT) from April 1, following Centre's nod for the requisite legislation.

While in the case of Delhi, political consideration in the face of impending Assembly elections later this year has overshadowed economic rationale, Himachal Pradesh has asked for some more time with a new government taking over there after last month's polls.

The states had sent in their draft VAT legislations on the basis of model bill circulated by the Centre well ahead of the deadline of March 11 to get the green signal, official sources said, adding some of them had already passed legislations in their respective Assemblies.

Some states like Uttar Pradesh hinted at an ordinance to ensure it is able to implement VAT from April 1, the sources said, adding Maharashtra has already brought in the necessary VAT Bill, while Kerala was positive in introducing it from April 1.

Introduction of VAT, which is a multi-point sales tax with set-off for tax paid on purchases at the preceding stage, was postponed twice since states were not ready with their draft guidelines.

This time Finance Minister Jaswant Singh gave a categorical assurance in the Budget that VAT would not miss the deadline of April 1, but many states have already taken cudgels citing the need for "standardised definition" on certain aspects across the country.

PTI