States and union
territories of India
ordered by

In India states earn revenue through own taxes, central taxes, non-taxes and central grants.[1] For most states, own taxes form the largest part of the total state revenue.[1] Taxes as per the state list includes land revenue, taxes on agricultural income, electricity duty, luxury tax, entertainment tax and stamp duty.[2]

Data

The following list has been compiled from Reserve Bank of India's "Handbook of Statistics on Indian States".[3]

(in ₹ crores)

Date : Mar 03, 2019
(₹ Billion)
States 1990–91 1991–92 1992–93 1993–94 1994–95 1995–96 1996–97 1997–98 1998–99 1999-00
I. Non-Special Category
Andhra Pradesh 26.5 30.6 33.9 38.3 42.3 41.2 48.8 71.1 79.6 90.1
Bihar 11.4 13.1 15.6 17.5 18.4 19.7 22.5 23.9 26.7 36.4
Chhattisgarh – – – – – – – – – –
Goa 0.9 1.1 1.4 1.9 2.3 2.7 3.0 3.7 3.6 4.6
Gujarat 24.0 28.9 34.6 39.4 47.4 53.2 60.7 65.9 76.2 81.6
Haryana 10.7 13.0 14.5 15.9 18.9 21.7 21.4 23.7 31.2 35.2
Jharkhand – – – – – – – – – –
Karnataka 23.3 29.0 31.0 38.1 42.9 52.7 57.7 64.1 69.4 77.4
Kerala 13.4 16.7 18.9 23.4 28.0 33.8 39.0 45.0 46.5 51.9
Madhya Pradesh 17.5 21.2 23.3 26.8 28.7 35.2 41.0 45.6 51.1 58.0
Maharashtra 51.2 59.5 65.6 77.0 94.5 109.3 117.2 137.2 142.0 172.7
Odisha 6.7 6.7 7.6 8.6 9.2 11.3 13.4 14.2 14.9 17.0
Punjab 12.9 15.4 17.6 21.5 26.0 26.5 27.4 30.4 32.6 39.5
Rajasthan 12.2 15.5 17.3 19.5 23.1 27.3 31.2 36.1 39.4 45.3
Tamil Nadu 31.2 37.3 41.6 48.0 58.3 71.5 79.8 86.9 96.3 109.2
Telangana – – – – – – – – – –
Uttar Pradesh 31.6 35.0 38.9 41.3 48.8 54.7 63.1 70.0 79.1 94.0
West Bengal 21.3 24.5 26.1 29.1 37.3 41.3 42.6 45.2 47.8 51.0
II. Special Category
Arunachal Pradesh 0.0 0.0 0.0 0.0 0.1 0.1 0.1 0.1 0.1 0.1
Assam 4.2 5.1 5.2 6.1 6.3 7.0 7.7 8.8 9.8 12.3
Himachal Pradesh 1.6 1.9 2.2 2.6 3.0 3.4 4.1 4.8 5.7 6.2
Jammu and Kashmir 1.6 1.6 2.1 2.3 2.4 2.9 2.9 3.7 4.4 5.8
Manipur 0.2 0.1 0.2 0.2 0.2 0.3 0.1 0.4 0.3 0.4
Meghalaya 0.4 0.4 0.4 0.5 0.6 0.7 0.8 0.7 0.9 1.0
Mizoram 0.0 0.0 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
Nagaland 0.2 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.4 0.4
Sikkim 0.1 0.1 0.1 0.1 0.1 0.2 0.2 0.3 0.3 0.3
Tripura 0.3 0.3 0.3 0.4 0.4 0.5 0.6 0.7 0.8 1.0
Uttarakhand – – – – – – – – – –
All-States 303.5 357.6 398.7 458.7 539.5 617.5 685.7 782.9 859.1 991.5
Memo item:
NCT Delhi – – – 5.5 17.9 21.1 25.3 29.4 30.9 34.3
Puducherry – – – – – – – – – –
(₹ Billion)
States 2000–01 2001–02 2002–03 2003–04 2004–05 2005–06 2006–07 2007–08 2008–09
I. Non-Special Category
Andhra Pradesh 105.5 125.6 126.2 138.1 162.5 192.1 239.3 287.9 333.6
Bihar 29.4 24.4 27.6 33.6 33.4 35.6 40.3 50.9 61.7
Chhattisgarh 7.5 19.9 23.3 25.9 32.3 40.5 50.5 56.2 65.9
Goa 5.2 5.7 6.0 7.1 8.6 11.0 12.9 13.6 16.9
Gujarat 90.5 92.5 95.2 111.7 129.6 157.0 184.7 218.9 235.6
Haryana 43.1 49.7 55.5 63.5 74.4 90.8 109.3 116.2 116.6
Jharkhand – 20.8 22.8 22.8 24.0 28.9 31.3 35.5 50.8
Karnataka 90.4 98.5 104.4 125.7 160.7 186.3 233.0 259.9 276.5
Kerala 58.7 59.2 73.0 80.9 89.6 97.8 119.4 136.7 159.9
Madhya Pradesh 56.4 47.0 61.7 67.9 77.7 91.2 104.7 120.2 136.1
Maharashtra 197.2 212.9 228.1 251.6 306.1 335.4 401.0 475.3 520.3
Odisha 21.8 24.7 28.7 33.0 41.8 50.0 60.7 68.6 80.0
Punjab 49.0 48.2 57.1 61.5 69.5 89.9 90.2 99.0 111.5
Rajasthan 53.0 56.7 62.5 72.5 84.2 98.8 116.1 132.8 149.4
Tamil Nadu 122.8 130.1 143.4 159.4 193.6 233.3 277.7 296.2 336.8
Telangana – – – – – – – – –
Uttar Pradesh 109.8 103.3 127.7 136.0 156.9 188.6 230.0 249.6 286.6
West Bengal 59.2 65.1 70.5 87.7 99.2 103.9 117.0 131.3 144.2
II. Special Category
Arunachal Pradesh 0.2 0.3 0.4 0.4 0.5 0.6 0.8 1.0 1.4
Assam 14.1 15.7 19.4 20.7 27.1 32.3 34.8 33.6 41.5
Himachal Pradesh 7.3 9.2 8.9 9.8 12.5 15.0 16.6 19.6 22.4
Jammu and Kashmir 7.5 8.6 9.8 11.5 14.0 16.9 19.0 23.0 26.9
Manipur 0.5 0.5 0.7 0.7 0.8 0.9 1.2 1.5 1.7
Meghalaya 1.2 1.4 1.5 1.8 2.1 2.5 3.0 3.2 3.7
Mizoram 0.1 0.2 0.3 0.3 0.4 0.6 0.7 0.8 0.9
Nagaland 0.6 0.5 0.6 0.7 0.8 1.1 1.2 1.3 1.6
Sikkim 0.7 0.8 1.1 1.1 1.2 1.5 1.7 2.0 1.8
Tripura 1.3 1.6 1.8 2.2 2.4 3.0 3.4 3.7 4.4
Uttarakhand 3.0 8.9 10.2 12.3 14.4 17.9 25.1 27.4 30.4
All-States 1135.8 1232.0 1368.2 1540.4 1820.3 2123.1 2525.5 2865.5 3219.3
Memo item:
NCT Delhi 44.0 49.0 53.2 58.8 71.1 89.4 101.6 117.8 121.8
Puducherry – – – –
(₹ Billion)
States 2009–10 2010–11 2011–12 2012–13 2013–14 2014–15 2015–16 2016–17 2017–18

(RE)

2018–19

(BE)

I. Non-Special Category
Andhra Pradesh 351.8 451.4 532.8 598.8 641.2 426.2 399.1 441.8 527.2 655.3
Bihar 80.9 98.7 126.1 162.5 199.6 207.5 254.5 237.4 320.0 310.0
Chhattisgarh 71.2 90.1 107.1 130.3 143.4 157.1 170.7 189.5 202.0 188.9
Goa 17.6 21.4 25.5 29.4 35.8 39.0 39.8 42.6 48.5 52.8
Gujarat 267.4 363.4 442.5 539 563.7 613.4 626.5 644.4 779.7 887.3
Haryana 132.2 167.9 204.0 235.6 255.7 276.3 309.3 340.3 446.9 491.3
Jharkhand 55.6 59.7 69.5 82.2 93.8 103.5 114.8 133.0 184.0 192.5
Karnataka 305.8 384.7 464.8 537.5 626.0 701.8 755.5 829.6 855.9 958.2
Kerala 176.3 217.2 257.2 300.8 320.0 352.3 390.0 421.8 488.2 585.9
Madhya Pradesh 172.7 214.2 269.7 305.8 335.5 365.7 402.1 441.9 463.4 546.6
Maharashtra 591.1 750.3 876.1 1034.5 1086.0 1150.6 1266.1 1365.9 1649.8 1880.4
Odisha 89.8 111.9 134.4 150.3 168.9 198.3 225.3 228.5 265.2 285.5
Punjab 120.4 168.3 188.4 225.9 240.8 255.7 266.9 277.5 354.9 425.6
Rajasthan 164.1 207.6 253.8 305 334.8 386.7 427.1 443.7 518.2 581.0
Tamil Nadu 365.5 477.8 595.2 712.5 737.2 786.6 804.8 859.4 912.8 999.3
Telangana – – – – 0.0 292.9 399.7 484.1 613.7 737.5
Uttar Pradesh 338.8 413.5 526.1 581 665.8 741.7 811.1 859.7 949.6 1227.0
West Bengal 169.0 211.3 249.4 328.1 358.3 394.1 424.9 454.7 454.8 452.3
II. Special Category
Arunachal Pradesh 1.7 2.1 3.2 3.2 4.3 4.6 5.4 7.1 7.5 9.3
Assam 49.9 59.3 76.4 82.5 89.9 94.5 101.1 120.8 97.7 116.4
Himachal Pradesh 25.7 36.4 41.1 46.3 51.2 59.4 67.0 70.4 73.8 82.5
Jammu and Kashmir 30.7 34.8 47.5 58.3 62.7 63.3 73.3 78.2 101.4 111.9
Manipur 2.0 2.7 3.7 3.3 4.7 5.2 5.5 5.9 6.4 7.6
Meghalaya 4.4 5.7 7.0 8.5 9.5 9.4 10.6 11.9 15.6 17.2
Mizoram 1.1 1.3 1.8 2.2 2.3 2.7 3.6 4.4 4.8 4.8
Nagaland 1.8 2.3 3.0 3.4 3.3 3.9 4.3 5.1 5.7 6.4
Sikkim 2.2 2.8 2.9 4.4 5.2 5.3 5.7 6.5 7.0 7.7
Tripura 5.3 6.2 8.6 10 10.7 11.7 13.3 14.2 14.7 17.1
Uttarakhand 35.6 44.1 56.2 64.1 73.6 83.4 93.8 109.0 134.5 149.6
All-States 3630.6 4607.1 5574.0 6545.5 7124.2 7792.8 8471.4 9129.1 10503.5 11988.0
Memo item:
NCT Delhi 134.5 164.8 199.7 234.3 259.2 266.0 302.3 311.4 366.0 420.0
Puducherry 8.7 15.0 15.9 19.2 19.0 19.9 22.6 24.0 27.2 27.5
No. State/UT 2016–17 2017–18

(RE)[a]

Change in annual

collection between

2009–10 and 2017–18 (RE)[b]

All-states 9129.1 10503.5 Increase 6872.9
Non-Special Category
1 Andhra Pradesh 441.8 527.2 Increase 175.4
2 Bihar 237.4 320 Increase 239.1
3 Chhattisgarh 189.5 202 Increase 130.8
4 Goa 42.6 48.5 Increase 30.9
5 Gujarat 644.4 779.7 Increase 512.3
6 Haryana 340.3 446.9 Increase 314.7
7 Jharkhand 133 184 Increase 128.4
8 Karnataka 829.6 855.9 Increase 550.1
9 Kerala 421.8 488.2 Increase 311.9
10 Madhya Pradesh 441.9 463.4 Increase 290.7
11 Maharashtra 1365.9 1649.8 Increase 1058.7
12 Odisha 228.5 265.2 Increase 175.4
13 Punjab 277.5 354.9 Increase 234.5
14 Rajasthan 443.7 518.2 Increase 354.1
15 Tamil Nadu 859.4 912.8 Increase 547.3
16 Telangana 484.1 613.7
17 Uttar Pradesh 859.7 949.6 Increase 610.8
18 West Bengal 454.7 454.8 Increase 285.8
Special Category[c]
19 Arunachal Pradesh 7.1 7.5 Increase 5.8
20 Assam 120.8 97.7 Increase 47.8
21 Himachal Pradesh 70.4 73.8 Increase 48.1
22 Jammu and Kashmir 78.2 101.4 Increase 70.7
23 Manipur 5.9 6.4 Increase 4.4
24 Meghalaya 11.9 15.6 Increase 11.2
25 Mizoram 4.4 4.8 Increase 3.7
26 Nagaland 5.1 5.7 Increase 3.9
27 Sikkim 6.5 7 Increase 4.8
28 Tripura 14.2 14.7 Increase 9.4
29 Uttarakhand 109 134.5 Increase 98.9
Non-Special Category UT
30 NCT Delhi 311.4 366 Increase 231.5
31 Puducherry 24 27.2 Increase 18.5
Notes
  1. ^ Revised estimate
  2. ^ Revised estimate
  3. ^ Special category states, among other thing, get tax breaks[4]

State Government revenue and spending

Article 246[5] of the Indian Constitution, distributes legislative powers including taxation, between the Parliament of India and the State Legislature.[5]

The constitution does not have provision for the central government and the States to have concurrent power of taxation.[6] The tables below lists the thirteen taxes to be levied by the Central government and nineteen taxes by States including Gujarat.[6]

Central government of India

SL. No. Taxes as per Union List
82 Income tax: Taxes on income other than agricultural income.
83 Custom Duty: Duties of customs including export duties
84 Excise Duty: Duties of excise on the following goods manufactured or produced in India namely (a)Petroleum crude (b)high speed diesel (c)motor spirit (commonly known as petrol) (d)natural gas (e) aviation turbine fuel and (f)Tobacco and tobacco products
85 Corporation Tax
86 Taxes on capital value of assets, exclusive of agricultural land, of individuals and companies, taxes on capital of companies
87 Estate duty in respect of property other than agricultural land
88 Duties in respect of succession to property other than agricultural land
89 Terminal taxes on goods or passengers, carried by railway, sea or air; taxes on railway fares and freight.
90 Taxes other than stamp duties on transactions in stock exchanges and futures markets
92A Taxes on sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce
92B Taxes on the consignment of goods in the course of inter-State trade or commerce
97 All residuary types of taxes not listed in any of the three lists of Seventh Schedule of Indian Constitution

[7]

State governments

SL. No. Taxes as per State List
45 Land revenue, including the assessment and collection of revenue, the maintenance of land records, survey for revenue purposes and records of rights, and alienation of revenues etc.
46 Taxes on agricultural income
47 Duties in respect of succession to agricultural land.
48 Estate Duty in respect of agricultural land
49 Taxes on lands and buildings.
50 Taxes on mineral rights.
51 Duties of excise for following goods manufactured or produced within the State (i) alcoholic liquors for human consumption, and (ii) opium, Indian hemp and other narcotic drugs and narcotics.
53 Electricity Duty:Taxes on the consumption or sale of electricity[8]
54 Taxes on sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), Natural gas aviation turbine fuel and alcohol liquor for human consumption but not including sale in the course of inter state or commerce or sale in the source of international trade or commerce such goods.
56 Taxes on goods and passengers carried by roads or on inland waterways.
57 Taxes on vehicles suitable for use on roads.
58 Taxes on animals and boats.
59 Tolls.
60 Taxes on profession, trades, callings and employments.
61 Capitation taxes.
62 Taxes on entertainment and amusements to be extent levied and collected by a panchayat or Municipality or a regional council or a district council.
63 Stamp duty

Goods and Services Tax

The tax came into effect from 1 July 2017 through the implementation of the One Hundred and First Amendment of the Constitution of India by the Indian government. The GST replaced existing multiple taxes levied by the central and state governments. It an indirect tax (or consumption tax) used on the supply of goods and services. It is a comprehensive, multistage, destination-based tax: comprehensive because it has subsumed almost all the indirect taxes except a few state taxes. Multi-staged as it is, the GST is imposed at every step in the production process, but is meant to be refunded to all parties in the various stages of production other than the final consumer and as a destination-based tax, it is collected from point of consumption and not point of origin like previous taxes.

See also


References

  1. ^ a b Khullar, Vatsal; Kala, Mandira (January 2018). "Analytical Reports: State of State Finances 2018". PRS Legislative Research. Retrieved 11 September 2021.
  2. ^ "List of taxes that every Indian pays: From GST to Income Tax". India Today. 14 January 2019. Retrieved 11 September 2021.
  3. ^ "Handbook of Statistics on Indian States. Table 134: State-wise Own Tax Revenue". Reserve Bank of India. Retrieved 11 September 2021.
  4. ^ 6 August 2019. "What is Special Category Status to states and how is it different from Special Status?". India Today. Retrieved 11 September 2021.((cite web)): CS1 maint: numeric names: authors list (link)
  5. ^ a b "THE CONSTITUTION OF INDIA". Act of 26 November 1949.
  6. ^ a b Distribution of Powers between Centre, States and Local Governments, archived from the original on 11 June 2007, retrieved 18 April 2009
  7. ^ "Ministry of Statistics and Program Implementation – Government Of India". mospi.nic.in. Retrieved 1 July 2017.
  8. ^ "THE KERALA ELECTRICITY DUTY ACT, 1963". ACT 23 of 1963 (PDF).

Further reading

"Annexure 7.1" (PDF). Report of the Thirteenth Finance Commission (2014–2019) (PDF) (Report). p. 381.

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