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)
| States | 1990–91 | 1991–92 | 1992–93 | 1993–94 | 1994–95 | 1995–96 | 1996–97 | 1997–98 | 1998–99 | 1999-00 | 2000–01 | 2001–02 | 2002–03 | 2003–04 | 2004–05 | 2005–06 | 2006–07 | 2007–08 | 2008–09 | 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 | 26.5 | 30.6 | 33.9 | 38.3 | 42.3 | 41.2 | 48.8 | 71.1 | 79.6 | 90.1 | 105.5 | 125.6 | 126.2 | 138.1 | 162.5 | 192.1 | 239.3 | 287.9 | 333.6 | 351.8 | 451.4 | 532.8 | 598.8 | 641.2 | 426.2 | 399.1 | 441.8 | 527.2 | 655.3 |
| Bihar | 11.4 | 13.1 | 15.6 | 17.5 | 18.4 | 19.7 | 22.5 | 23.9 | 26.7 | 36.4 | 29.4 | 24.4 | 27.6 | 33.6 | 33.4 | 35.6 | 40.3 | 50.9 | 61.7 | 80.9 | 98.7 | 126.1 | 162.5 | 199.6 | 207.5 | 254.5 | 237.4 | 320 | 310 |
| Chhattisgarh | – | – | – | – | – | – | – | – | – | – | 7.5 | 19.9 | 23.3 | 25.9 | 32.3 | 40.5 | 50.5 | 56.2 | 65.9 | 71.2 | 90.1 | 107.1 | 130.3 | 143.4 | 157.1 | 170.7 | 189.5 | 202 | 188.9 |
| Goa | 0.9 | 1.1 | 1.4 | 1.9 | 2.3 | 2.7 | 3 | 3.7 | 3.6 | 4.6 | 5.2 | 5.7 | 6 | 7.1 | 8.6 | 11 | 12.9 | 13.6 | 16.9 | 17.6 | 21.4 | 25.5 | 29.4 | 35.8 | 39 | 39.8 | 42.6 | 48.5 | 52.8 |
| Gujarat | 24 | 28.9 | 34.6 | 39.4 | 47.4 | 53.2 | 60.7 | 65.9 | 76.2 | 81.6 | 90.5 | 92.5 | 95.2 | 111.7 | 129.6 | 157 | 184.7 | 218.9 | 235.6 | 267.4 | 363.4 | 442.5 | 539 | 563.7 | 613.4 | 626.5 | 644.4 | 779.7 | 887.3 |
| Haryana | 10.7 | 13 | 14.5 | 15.9 | 18.9 | 21.7 | 21.4 | 23.7 | 31.2 | 35.2 | 43.1 | 49.7 | 55.5 | 63.5 | 74.4 | 90.8 | 109.3 | 116.2 | 116.6 | 132.2 | 167.9 | 204 | 235.6 | 255.7 | 276.3 | 309.3 | 340.3 | 446.9 | 491.3 |
| Jharkhand | – | – | – | – | – | – | – | – | – | – | – | 20.8 | 22.8 | 22.8 | 24 | 28.9 | 31.3 | 35.5 | 50.8 | 55.6 | 59.7 | 69.5 | 82.2 | 93.8 | 103.5 | 114.8 | 133 | 184 | 192.5 |
| Karnataka | 23.3 | 29 | 31 | 38.1 | 42.9 | 52.7 | 57.7 | 64.1 | 69.4 | 77.4 | 90.4 | 98.5 | 104.4 | 125.7 | 160.7 | 186.3 | 233 | 259.9 | 276.5 | 305.8 | 384.7 | 464.8 | 537.5 | 626 | 701.8 | 755.5 | 829.6 | 855.9 | 958.2 |
| Kerala | 13.4 | 16.7 | 18.9 | 23.4 | 28 | 33.8 | 39 | 45 | 46.5 | 51.9 | 58.7 | 59.2 | 73 | 80.9 | 89.6 | 97.8 | 119.4 | 136.7 | 159.9 | 176.3 | 217.2 | 257.2 | 300.8 | 320 | 352.3 | 390 | 421.8 | 488.2 | 585.9 |
| Madhya Pradesh | 17.5 | 21.2 | 23.3 | 26.8 | 28.7 | 35.2 | 41 | 45.6 | 51.1 | 58 | 56.4 | 47 | 61.7 | 67.9 | 77.7 | 91.2 | 104.7 | 120.2 | 136.1 | 172.7 | 214.2 | 269.7 | 305.8 | 335.5 | 365.7 | 402.1 | 441.9 | 463.4 | 546.6 |
| Maharashtra | 51.2 | 59.5 | 65.6 | 77 | 94.5 | 109.3 | 117.2 | 137.2 | 142 | 172.7 | 197.2 | 212.9 | 228.1 | 251.6 | 306.1 | 335.4 | 401 | 475.3 | 520.3 | 591.1 | 750.3 | 876.1 | 1034.5 | 1086 | 1150.6 | 1266.1 | 1365.9 | 1649.8 | 1880.4 |
| Odisha | 6.7 | 6.7 | 7.6 | 8.6 | 9.2 | 11.3 | 13.4 | 14.2 | 14.9 | 17 | 21.8 | 24.7 | 28.7 | 33 | 41.8 | 50 | 60.7 | 68.6 | 80 | 89.8 | 111.9 | 134.4 | 150.3 | 168.9 | 198.3 | 225.3 | 228.5 | 265.2 | 285.5 |
| Punjab | 12.9 | 15.4 | 17.6 | 21.5 | 26 | 26.5 | 27.4 | 30.4 | 32.6 | 39.5 | 49 | 48.2 | 57.1 | 61.5 | 69.5 | 89.9 | 90.2 | 99 | 111.5 | 120.4 | 168.3 | 188.4 | 225.9 | 240.8 | 255.7 | 266.9 | 277.5 | 354.9 | 425.6 |
| Rajasthan | 12.2 | 15.5 | 17.3 | 19.5 | 23.1 | 27.3 | 31.2 | 36.1 | 39.4 | 45.3 | 53 | 56.7 | 62.5 | 72.5 | 84.2 | 98.8 | 116.1 | 132.8 | 149.4 | 164.1 | 207.6 | 253.8 | 305 | 334.8 | 386.7 | 427.1 | 443.7 | 518.2 | 581 |
| Tamil Nadu | 31.2 | 37.3 | 41.6 | 48 | 58.3 | 71.5 | 79.8 | 86.9 | 96.3 | 109.2 | 122.8 | 130.1 | 143.4 | 159.4 | 193.6 | 233.3 | 277.7 | 296.2 | 336.8 | 365.5 | 477.8 | 595.2 | 712.5 | 737.2 | 786.6 | 804.8 | 859.4 | 912.8 | 999.3 |
| Telangana | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 0 | 292.9 | 399.7 | 484.1 | 613.7 | 737.5 |
| Uttar Pradesh | 31.6 | 35 | 38.9 | 41.3 | 48.8 | 54.7 | 63.1 | 70 | 79.1 | 94 | 109.8 | 103.3 | 127.7 | 136 | 156.9 | 188.6 | 230 | 249.6 | 286.6 | 338.8 | 413.5 | 526.1 | 581 | 665.8 | 741.7 | 811.1 | 859.7 | 949.6 | 1227 |
| West Bengal | 21.3 | 24.5 | 26.1 | 29.1 | 37.3 | 41.3 | 42.6 | 45.2 | 47.8 | 51 | 59.2 | 65.1 | 70.5 | 87.7 | 99.2 | 103.9 | 117 | 131.3 | 144.2 | 169 | 211.3 | 249.4 | 328.1 | 358.3 | 394.1 | 424.9 | 454.7 | 454.8 | 452.3 |
| II. Special Category | |||||||||||||||||||||||||||||
| Arunachal Pradesh | 0 | 0 | 0 | 0 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.2 | 0.3 | 0.4 | 0.4 | 0.5 | 0.6 | 0.8 | 1 | 1.4 | 1.7 | 2.1 | 3.2 | 3.2 | 4.3 | 4.6 | 5.4 | 7.1 | 7.5 | 9.3 |
| Assam | 4.2 | 5.1 | 5.2 | 6.1 | 6.3 | 7 | 7.7 | 8.8 | 9.8 | 12.3 | 14.1 | 15.7 | 19.4 | 20.7 | 27.1 | 32.3 | 34.8 | 33.6 | 41.5 | 49.9 | 59.3 | 76.4 | 82.5 | 89.9 | 94.5 | 101.1 | 120.8 | 97.7 | 116.4 |
| Himachal Pradesh | 1.6 | 1.9 | 2.2 | 2.6 | 3 | 3.4 | 4.1 | 4.8 | 5.7 | 6.2 | 7.3 | 9.2 | 8.9 | 9.8 | 12.5 | 15 | 16.6 | 19.6 | 22.4 | 25.7 | 36.4 | 41.1 | 46.3 | 51.2 | 59.4 | 67 | 70.4 | 73.8 | 82.5 |
| Jammu and Kashmir | 1.6 | 1.6 | 2.1 | 2.3 | 2.4 | 2.9 | 2.9 | 3.7 | 4.4 | 5.8 | 7.5 | 8.6 | 9.8 | 11.5 | 14 | 16.9 | 19 | 23 | 26.9 | 30.7 | 34.8 | 47.5 | 58.3 | 62.7 | 63.3 | 73.3 | 78.2 | 101.4 | 111.9 |
| Manipur | 0.2 | 0.1 | 0.2 | 0.2 | 0.2 | 0.3 | 0.1 | 0.4 | 0.3 | 0.4 | 0.5 | 0.5 | 0.7 | 0.7 | 0.8 | 0.9 | 1.2 | 1.5 | 1.7 | 2 | 2.7 | 3.7 | 3.3 | 4.7 | 5.2 | 5.5 | 5.9 | 6.4 | 7.6 |
| Meghalaya | 0.4 | 0.4 | 0.4 | 0.5 | 0.6 | 0.7 | 0.8 | 0.7 | 0.9 | 1 | 1.2 | 1.4 | 1.5 | 1.8 | 2.1 | 2.5 | 3 | 3.2 | 3.7 | 4.4 | 5.7 | 7 | 8.5 | 9.5 | 9.4 | 10.6 | 11.9 | 15.6 | 17.2 |
| Mizoram | 0 | 0 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.2 | 0.3 | 0.3 | 0.4 | 0.6 | 0.7 | 0.8 | 0.9 | 1.1 | 1.3 | 1.8 | 2.2 | 2.3 | 2.7 | 3.6 | 4.4 | 4.8 | 4.8 |
| Nagaland | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 | 0.3 | 0.3 | 0.4 | 0.4 | 0.6 | 0.5 | 0.6 | 0.7 | 0.8 | 1.1 | 1.2 | 1.3 | 1.6 | 1.8 | 2.3 | 3 | 3.4 | 3.3 | 3.9 | 4.3 | 5.1 | 5.7 | 6.4 |
| Sikkim | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.2 | 0.2 | 0.3 | 0.3 | 0.3 | 0.7 | 0.8 | 1.1 | 1.1 | 1.2 | 1.5 | 1.7 | 2 | 1.8 | 2.2 | 2.8 | 2.9 | 4.4 | 5.2 | 5.3 | 5.7 | 6.5 | 7 | 7.7 |
| Tripura | 0.3 | 0.3 | 0.3 | 0.4 | 0.4 | 0.5 | 0.6 | 0.7 | 0.8 | 1 | 1.3 | 1.6 | 1.8 | 2.2 | 2.4 | 3 | 3.4 | 3.7 | 4.4 | 5.3 | 6.2 | 8.6 | 10 | 10.7 | 11.7 | 13.3 | 14.2 | 14.7 | 17.1 |
| Uttarakhand | – | – | – | – | – | – | – | – | – | – | 3 | 8.9 | 10.2 | 12.3 | 14.4 | 17.9 | 25.1 | 27.4 | 30.4 | 35.6 | 44.1 | 56.2 | 64.1 | 73.6 | 83.4 | 93.8 | 109 | 134.5 | 149.6 |
| All-States | 303.5 | 357.6 | 398.7 | 458.7 | 539.5 | 617.5 | 685.7 | 782.9 | 859.1 | 991.5 | 1135.8 | 1232 | 1368.2 | 1540.4 | 1820.3 | 2123.1 | 2525.5 | 2865.5 | 3219.3 | 3630.6 | 4607.1 | 5574 | 6545.5 | 7124.2 | 7792.8 | 8471.4 | 9129.1 | 10503.5 | 11988 |
| Memo item: | |||||||||||||||||||||||||||||
| NCT Delhi | – | – | – | 5.5 | 17.9 | 21.1 | 25.3 | 29.4 | 30.9 | 34.3 | 44 | 49 | 53.2 | 58.8 | 71.1 | 89.4 | 101.6 | 117.8 | 121.8 | 134.5 | 164.8 | 199.7 | 234.3 | 259.2 | 266 | 302.3 | 311.4 | 366 | 420 |
| Puducherry | – | – | – | – | – | – | – | – | – | – | – | – | – | – | 8.7 | 15 | 15.9 | 19.2 | 19 | 19.9 | 22.6 | 24 | 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 |  6872.9
| |
| Non-Special Category | ||||
| 1 | Andhra Pradesh | 441.8 | 527.2 | 175.4
|
| 2 | Bihar | 237.4 | 320 | 239.1
|
| 3 | Chhattisgarh | 189.5 | 202 | 130.8
|
| 4 | Goa | 42.6 | 48.5 | 30.9
|
| 5 | Gujarat | 644.4 | 779.7 | 512.3
|
| 6 | Haryana | 340.3 | 446.9 | 314.7
|
| 7 | Jharkhand | 133 | 184 | 128.4
|
| 8 | Karnataka | 829.6 | 855.9 | 550.1
|
| 9 | Kerala | 421.8 | 488.2 | 311.9
|
| 10 | Madhya Pradesh | 441.9 | 463.4 | 290.7
|
| 11 | Maharashtra | 1365.9 | 1649.8 | 1058.7
|
| 12 | Odisha | 228.5 | 265.2 | 175.4
|
| 13 | Punjab | 277.5 | 354.9 | 234.5
|
| 14 | Rajasthan | 443.7 | 518.2 | 354.1
|
| 15 | Tamil Nadu | 859.4 | 912.8 | 547.3
|
| 16 | Telangana | 484.1 | 613.7 | |
| 17 | Uttar Pradesh | 859.7 | 949.6 | 610.8
|
| 18 | West Bengal | 454.7 | 454.8 | 285.8
|
| Special Category[c] | ||||
| 19 | Arunachal Pradesh | 7.1 | 7.5 | 5.8
|
| 20 | Assam | 120.8 | 97.7 | 47.8
|
| 21 | Himachal Pradesh | 70.4 | 73.8 | 48.1
|
| 22 | Jammu and Kashmir | 78.2 | 101.4 | 70.7
|
| 23 | Manipur | 5.9 | 6.4 | 4.4
|
| 24 | Meghalaya | 11.9 | 15.6 | 11.2
|
| 25 | Mizoram | 4.4 | 4.8 | 3.7
|
| 26 | Nagaland | 5.1 | 5.7 | 3.9
|
| 27 | Sikkim | 6.5 | 7 | 4.8
|
| 28 | Tripura | 14.2 | 14.7 | 9.4
|
| 29 | Uttarakhand | 109 | 134.5 | 98.9
|
| Non-Special Category UT | ||||
| 30 | NCT Delhi | 311.4 | 366 | 231.5
|
| 31 | Puducherry | 24 | 27.2 | 18.5
|
- Notes
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 |
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
- Taxation in India
- GSP of Indian states
- Demographics of India
- List of most populous cities in India
- List of most populous metropolitan areas in India
References
- ^ a b Khullar, Vatsal; Kala, Mandira (January 2018). "Analytical Reports: State of State Finances 2018". PRS Legislative Research. Retrieved 11 September 2021.
- ^ "List of taxes that every Indian pays: From GST to Income Tax". India Today. 14 January 2019. Retrieved 11 September 2021.
- ^ "Handbook of Statistics on Indian States. Table 134: State-wise Own Tax Revenue". Reserve Bank of India. Retrieved 11 September 2021.
- ^ 6 August 2019 (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) - ^ a b THE CONSTITUTION OF INDIA (Act). 26 November 1949.
- ^ a b Distribution of Powers between Centre, States and Local Governments, archived from the original on 11 June 2007, retrieved 18 April 2009
- ^ "Ministry of Statistics and Program Implementation – Government Of India". mospi.nic.in. Retrieved 1 July 2017.
- ^ THE KERALA ELECTRICITY DUTY ACT, 1963 (PDF) (ACT 23). 1963.
Further reading
"Annexure 7.1" (PDF). Report of the Thirteenth Finance Commission (2014–2019) (PDF) (Report). p. 381.