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Date : Dec 19, 2024
States: Himachal Pradesh, Jammu and Kashmir, Jharkhand, Karnataka
Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item HIMACHAL PRADESH JAMMU AND KASHMIR
2022-23 (Accounts) 2023-24 (Budget Estimates) 2023-24 (Revised Estimates) 2024-25 (Budget Estimates) 2022-23 (Accounts) 2023-24 (Budget Estimates) 2023-24 (Revised Estimates) 2024-25 (Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 38,08,950.3 37,99,987.1 40,44,630.9 42,15,308.0 68,97,595.5 98,26,190.8 83,60,366.7 97,71,910.3
I. TAX REVENUE (A+B) 18,47,923.7 21,50,398.9 21,93,639.4 25,22,489.1 12,33,547.1 20,34,900.0 16,07,341.0 20,86,000.0
A. Own Tax Revenue (1 to 3) 10,59,525.7 13,02,596.9 12,76,916.4 15,10,069.1 12,33,547.1 20,34,900.0 16,07,341.0 20,86,000.0
1. Taxes on Income (i+ii)
i) Agricultural Income Tax
ii) Taxes on Professions, Trades,
Callings and Employment
2. Taxes on Property and Capital Transactions (i to iii) 40,697.0 45,615.9 61,194.8 64,337.2 68,826.0 72,500.0 66,216.0 93,000.0
i) Land Revenue 821.7 1,715.9 1,779.1 1,784.3 13,159.6 7,500.0 1,216.0 13,000.0
ii) Stamps and Registration Fees 39,875.3 43,900.0 59,415.7 62,553.0 55,666.4 65,000.0 65,000.0 80,000.0
iii) Urban Immovable Property Tax
3. Taxes on Commodities and Services (i to viii) 10,18,828.7 12,56,981.1 12,15,721.6 14,45,731.8 11,64,721.1 19,62,400.0 15,41,125.0 19,93,000.0
i) Sales Tax (a to e) 1,37,029.5 1,84,004.9 1,82,500.0 2,08,000.0 1,55,432.1 1,80,000.0 1,80,000.0 1,90,000.0
a) Central Sales Tax 2,875.1 4,471.6 7,639.3 8,708.9 1,900.0
b) State Sales Tax/VAT 1,34,154.5 1,79,533.3 1,74,860.7 1,99,291.2 1,53,532.1 1,80,000.0 1,80,000.0 1,90,000.0
c) Surcharge on Sales Tax
d) Receipts of Turnover Tax
e) Other Receipts
ii) State Excise 2,21,634.4 2,35,081.1 2,57,500.0 2,88,400.0 1,79,373.8 2,40,000.0 2,40,000.0 2,60,000.0
iii) Taxes on Vehicles 67,516.9 77,540.7 79,999.3 90,224.5 72,341.8 1,30,000.0 90,000.0 1,40,000.0
iv) Taxes on Goods and Passengers 6,849.5 5,201.5 6,900.0 6,582.2 2,374.5 5,000.0 1,500.0 3,000.0
v) Taxes and Duties on Electricity 25,224.7 40,338.6 40,385.2 55,085.1 34,000.4 90,000.0 59,625.0  
vi) Entertainment Tax 13.4 5.9 12.2 13.4 0.0
vii) State Goods and Services Tax 5,25,921.0 6,26,377.2 5,60,000.0 6,55,200.0 7,21,198.4 13,17,400.0 9,70,000.0 14,00,000.0
viii) Other Taxes and Duties 34,639.2 88,431.1 88,424.8 1,42,226.6
B. Share in Central Taxes (i to x) 7,88,398.0 8,47,802.0 9,16,723.0 10,12,420.0
i) Central Goods and Services Tax (CGST) 2,22,715.0 2,74,139.0 2,74,183.0 3,09,525.0
ii) Corporation Tax 2,64,466.0 2,71,353.0 2,81,608.0 3,17,934.0
iii) Income Tax 2,57,980.0 2,63,989.0 3,16,139.0 3,50,326.0
iv) Estate Duty
v) Other Taxes on Income and Expenditure
vi) Taxes on Wealth -7.0 -7.0 -10.0
vii) Customs 30,982.0 26,894.0 31,331.0 20,659.0
viii) Union Excise Duties 9,722.0 11,264.0 11,774.0 12,353.0
ix) Service Tax 1,236.0 170.0 164.0 34.0
x) Other Taxes and Duties on Commodities and Services 1,297.0 1,531.0 1,599.0
II. NON-TAX REVENUE (C+D) 19,61,026.6 16,49,588.2 18,50,991.5 16,92,818.9 56,64,048.4 77,91,290.8 67,53,025.7 76,85,910.3
C. Own Non-Tax Revenue (1 to 6) 2,87,633.8 3,44,720.2 3,32,488.3 3,64,070.8 5,14,755.2 13,59,346.8 7,86,378.7 9,72,645.3
1. Interest Receipts 8,530.4 9,675.7 7,468.2 7,338.4 1,879.0 43.0 44.0 2,000.0
2. Dividends and Profits 18,090.1 18,207.1 20,169.5 19,199.0 2,00,000.0 20,000.0
3. General Services 28,946.1 27,739.0 40,996.9 41,974.5 29,503.2 41,500.0 37,503.0 49,200.0
of which: State Lotteries

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item HIMACHAL PRADESH JAMMU AND KASHMIR
2022-23 (Accounts) 2023-24 (Budget Estimates) 2023-24 (Revised Estimates) 2024-25 (Budget Estimates) 2022-23 (Accounts) 2023-24 (Budget Estimates) 2023-24 (Revised Estimates) 2024-25 (Budget Estimates)
1 2 3 4 5 2 3 4 5
4. Social Services (i to ix) 29,015.1 49,486.5 31,470.0 29,358.7 19,119.5 1,65,490.5 76,252.7 1,09,001.0
i) Education, Sports, Art and Culture 16,178.2 35,028.0 6,719.1 6,697.9 1,252.9 650.0 650.0 2,000.0
ii) Medical and Public Health 2,647.5 2,662.5 2,694.8 2,698.5 3,375.8 14,000.0 14,000.0 14,000.0
iii) Family Welfare 1.9 2.4 0.6 0.7 6.7
iv) Water Supply and Sanitation 6,459.6 7,056.5 7,056.5 7,949.5 11,015.9 90,000.0 60,000.0 70,000.0
v) Housing 403.0 550.8 551.8 599.4 475.5 60,000.0 500.0 20,000.0
vi) Urban Development 252.4 500.5 515.1 375.1 1,103.6 36.5 292.5 1,000.0
vii) Labour and Employment 988.4 1,225.6 1,315.9 1,315.7 881.9 800.0 800.0 1,000.0
viii) Social Security and Welfare 2,002.6 2,333.7 12,522.4 9,587.3 1,003.5 3.0 9.2 1,000.0
ix) Others 81.5 126.4 93.8 134.7 3.7 1.0 1.0 1.0
5. Fiscal Services
6. Economic Services (i to xvii) 2,03,052.1 2,39,611.9 2,32,383.8 2,66,200.2 4,64,253.5 9,52,313.3 6,72,579.0 7,92,444.3
i) Crop Husbandry 1,235.3 1,486.8 1,499.9 1,514.4 1,813.2 1,700.0 1,731.5 2,000.0
ii) Animal Husbandry 151.8 217.3 268.3 269.2 1,210.3 2,000.0 1,700.0 2,000.0
iii) Fisheries 308.0 443.3 451.5 466.5 1,051.6 2,000.0 1,300.0 1,500.0
iv) Forestry and Wildlife 8,179.1 8,293.5 7,377.5 8,711.1 21,449.0 90,000.0 24,500.0 28,000.0
v) Plantations 0.9 2.1 2.1 2.1
vi) Co-operation 608.3 436.8 561.4 627.8 19.1 11.3 12.3 16.1
vii) Other Agricultural Programmes 12.1 83.2 83.2 83.2 60.9 93.0 64.1 73.7
viii) Major and Medium Irrigation Projects 5.4 94.7 94.7 4.7 70,622.8 1,00,000.0 1,00,000.0 1,00,000.0
ix) Minor Irrigation 104.1 233.1 233.1 256.5 932.0 5,000.0 5,000.0 5,000.0
x) Power 1,42,828.1 1,84,637.6 1,76,348.0 2,01,726.2 3,30,753.5 6,00,000.0 4,65,375.0 6,00,000.0
xi) Petroleum
xii) Village and Small Industries 560.8 155.5 164.5 176.8 24,007.6 60,000.0 34,909.0 13,835.0
xiii) Industries@ 30,291.7 29,001.1 32,132.8 37,228.8 10,116.7 72,849.0 30,000.0 30,000.0
xiv) Ports and Light Houses
xv) Road Transport 7.0 42.0 5.6 6.0
xvi) Tourism 265.3 406.2 406.2 434.6 979.5 3,000.0 3,000.0 5,000.0
xvii) Others* 18,494.3 14,078.8 12,755.0 14,692.4 1,237.3 15,660.0 4,987.2 5,019.5
D. Grants from the Centre (1 to 7)** 16,73,392.9 13,04,868.0 15,18,503.3 13,28,748.2 51,49,293.1 64,31,944.0 59,66,647.0 67,13,265.0
1. State Plan Schemes 7,90,000.0 4,80,500.0 50,000.0
2. Central Plan Schemes
3. Centrally Sponsored Schemes 4,72,010.6 3,91,854.0 5,27,997.7 5,89,533.0 6,02,968.3 18,88,800.0 10,89,400.0 12,00,400.0
4. NEC/ Special Plan Scheme
5. Finance Commission Grants 10,48,970.0 9,11,514.0 9,11,514.0 7,37,215.0
i) Post Devolution Revenue Deficit Grants 9,37,700.0 8,05,800.0 8,05,800.0 6,25,800.0
ii) Grants for Rural Local Bodies 48,750.0 42,921.0 42,921.0 45,392.0
iii) Grants for Urban Local Bodies 24,000.0 17,693.0 17,693.0 18,723.0
iv) Grant in aid for State Disaster Response Fund 34,240.0 45,100.0 45,100.0 47,300.0
v) Others (including Health Sector Grants) 4,280.0
6. Grants under proviso to Article 275(1) of the Constitution 1,655.0 1,500.0 261.5 2,000.0
7. Other Grants 1,50,757.3 0.0 78,730.1 0.1 45,46,324.9 37,53,144.0 43,96,747.0 54,62,865.0
of which: GST Compensation (1)# 4.4
GST Compensation (2)# 1,29,326.9

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item JHARKHAND KARNATAKA
2022-23 (Accounts) 2023-24 (Budget Estimates) 2023-24 (Revised Estimates) 2024-25 (Budget Estimates) 2022-23 (Accounts) 2023-24 (Budget Estimates) 2023-24 (Revised Estimates) 2024-25 (Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 80,24,521.9 98,33,715.0 95,22,875.5 1,10,80,000.0 2,29,07,975.2 2,38,40,981.0 2,26,77,989.5 2,63,17,781.7
I. TAX REVENUE (A+B) 56,52,162.4 64,63,929.0 65,23,735.5 74,53,822.0 1,78,29,811.0 2,10,55,481.0 2,00,58,349.0 2,34,37,852.0
A. Own Tax Revenue (1 to 3) 25,11,750.4 30,85,712.8 28,71,025.1 34,19,826.0 1,43,70,193.0 1,73,30,260.0 1,60,30,260.0 1,89,89,303.0
1. Taxes on Income (i+ii) 4,508.9 9,712.8 7,351.6 8,617.3 1,49,801.4 1,40,000.0 1,29,700.0 1,40,000.0
i) Agricultural Income Tax 0.0 0.0 0.0 -57.0
ii) Taxes on Professions, Trades,
Callings and Employment 4,508.9 9,712.8 7,351.5 8,617.3 1,49,858.4 1,40,000.0 1,29,700.0 1,40,000.0
2. Taxes on Property and Capital Transactions (i to iii) 2,66,489.5 2,70,000.0 3,30,000.0 3,15,000.0 18,08,994.9 25,10,385.0 20,10,385.0 26,36,217.0
i) Land Revenue 1,55,725.9 1,50,000.0 1,80,000.0 1,70,000.0 36,387.4 10,385.0 10,385.0 36,217.0
ii) Stamps and Registration Fees 1,10,763.6 1,20,000.0 1,50,000.0 1,45,000.0 17,72,607.5 25,00,000.0 20,00,000.0 26,00,000.0
iii) Urban Immovable Property Tax
3. Taxes on Commodities and Services (i to viii) 22,40,751.9 28,06,000.0 25,33,673.6 30,96,208.7 1,24,11,396.7 1,46,79,875.0 1,38,90,175.0 1,62,13,086.0
i) Sales Tax (a to e) 6,27,052.9 8,69,500.0 7,78,848.0 9,12,110.9 19,08,244.7 21,10,000.0 20,48,600.0 22,12,500.0
a) Central Sales Tax 740.5 10,554.1 5,895.6 6,843.6 35,231.9
b) State Sales Tax/VAT 6,26,311.9 8,58,900.9 7,72,928.7 9,05,239.7 18,82,201.9 21,10,000.0 20,48,600.0 22,12,500.0
c) Surcharge on Sales Tax 0.0 8.7 4.5 5.3
d) Receipts of Turnover Tax 34.1 17.8 20.7
e) Other Receipts 0.6 2.2 1.4 1.7 -9,189.1
ii) State Excise 2,05,688.3 2,36,000.0 2,35,500.0 2,70,000.0 29,92,036.5 36,00,000.0 34,50,000.0 38,52,500.0
iii) Taxes on Vehicles 1,57,376.6 1,80,000.0 1,81,000.0 2,35,000.0 10,61,117.9 11,50,000.0 11,40,000.0 13,00,000.0
iv) Taxes on Goods and Passengers 315.9
v) Taxes and Duties on Electricity 1,13,181.8 1,20,000.0 1,38,000.0 1,41,290.6 3,05,209.8 2,04,875.0 1,14,875.0 2,00,586.0
vi) Entertainment Tax 47.5 47.5 56.2 57.5 123.2
vii) State Goods and Services Tax 11,37,402.1 14,00,000.0 12,00,000.0 15,37,473.9 61,40,329.9 76,15,000.0 71,36,700.0 86,47,500.0
viii) Other Taxes and Duties 2.8 452.5 269.4 275.9 4,018.7
B. Share in Central Taxes (i to x) 31,40,412.0 33,78,216.2 36,52,710.4 40,33,996.0 34,59,618.0 37,25,221.0 40,28,089.0 44,48,549.0
i) Central Goods and Services Tax (CGST) 8,87,377.0 8,47,558.0 9,71,883.7 10,73,230.9 9,78,619.0 12,04,561.0 12,13,448.0 13,60,047.0
ii) Corporation Tax 10,52,899.0 9,25,500.0 11,08,268.5 12,23,837.7 11,57,464.0 11,92,316.0 12,46,073.0 13,96,993.0
iii) Income Tax 10,27,876.0 9,00,500.0 10,80,246.4 11,92,893.4 11,33,559.0 11,59,962.0 13,71,719.0 15,39,323.0
iv) Estate Duty
v) Other Taxes on Income and Expenditure 287.2 148.5 174.0
vi) Taxes on Wealth -31.0 -33.0 -45.0
vii) Customs 1,23,453.0 2,75,100.0 2,23,263.2 2,46,544.9 1,36,147.0 1,18,171.0 1,37,670.0 90,775.0
viii) Union Excise Duties 38,728.0 4,12,700.0 2,52,883.0 2,79,253.4 42,712.0 49,494.0 51,736.0 54,278.0
ix) Service Tax 4,911.0 12,971.0 10,017.2 11,061.8 5,417.0 748.0 747.0 150.0
x) Other Taxes and Duties on Commodities and Services 5,168.0 3,600.0 6,000.0 7,000.0 5,700.0   6,729.0 7,028.0
II. NON-TAX REVENUE (C+D) 23,72,359.5 33,69,786.0 29,99,139.9 36,26,178.0 50,78,164.2 27,85,500.0 26,19,640.5 28,79,929.7
C. Own Non-Tax Revenue (1 to 6) 12,83,006.0 17,25,944.4 16,11,575.7 19,30,043.0 13,91,415.2 12,50,000.0 12,00,000.0 13,49,959.7
1. Interest Receipts 28,201.7 35,000.0 39,000.0 37,363.3 1,37,686.1 19,853.0 69,853.0 41,753.0
2. Dividends and Profits 1,000.0 591.2 42,850.6 28,573.0 28,573.0 47,700.0
3. General Services 1,30,537.4 99,180.0 1,00,200.0 1,30,982.2 2,33,553.3 1,43,993.0 1,43,993.0 1,84,762.6
of which: State Lotteries 0.2 0.1 0.1

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item JHARKHAND KARNATAKA
2022-23 (Accounts) 2023-24 (Budget Estimates) 2023-24 (Revised Estimates) 2024-25 (Budget Estimates) 2022-23 (Accounts) 2023-24 (Budget Estimates) 2023-24 (Revised Estimates) 2024-25 (Budget Estimates)
1 2 3 4 5 2 3 4 5
4. Social Services (i to ix) 36,403.8 78,701.9 36,698.0 51,797.7 84,611.6 71,388.0 71,388.0 79,568.3
i) Education, Sports, Art and Culture 553.6 20,000.0 540.0 600.0 17,776.9 200.0 200.0 5,363.0
ii) Medical and Public Health 9,153.3 5,000.0 890.0 1,100.0 43,061.0 48,932.0 48,932.0 48,967.1
iii) Family Welfare 0.1 0.1 45.7 50.0 50.0 60.0
iv) Water Supply and Sanitation 954.0 1,500.0 1,046.0 1,450.7 569.2 1,512.0 1,512.0 302.0
v) Housing 328.3 200.0 2,870.0 3,000.0 8,551.4 7,979.0 7,979.0 8,764.0
vi) Urban Development 10,156.1 35,000.0 13,500.0 26,695.2 4,915.8 5,543.0 5,543.0 6,080.5
vii) Labour and Employment 7,130.7 8,000.0 8,650.0 8,946.1 7,395.8 5,946.0 5,946.0 8,674.8
viii) Social Security and Welfare 8,111.3 1,000.0 9,200.0 10,000.0 1,534.0 431.0 431.0 588.0
ix) Others 16.6 8,001.8 2.0 5.7 761.8 795.0 795.0 769.0
5. Fiscal Services
6. Economic Services (i to xvii) 10,87,863.1 15,12,062.5 14,35,677.7 17,09,308.7 8,92,713.6 9,86,193.0 8,86,193.0 9,96,175.7
i) Crop Husbandry 127.4 5,000.0 988.0 1,000.0 5,500.5 1,102.0 1,102.0 1,118.0
ii) Animal Husbandry 103.8 1,200.0 74.0 120.0 1,176.9 1,145.0 1,145.0 1,448.0
iii) Fisheries 517.3 1,200.0 384.0 510.0 3,158.3 2,919.0 2,919.0 3,319.0
iv) Forestry and Wildlife 63,786.1 60,575.0 78,000.0 90,000.0 32,489.3 21,892.0 21,892.0 24,107.2
v) Plantations 0.2 0.1 0.2
vi) Co-operation 439.0 650.0 134.0 225.0 6,056.0 4,670.0 4,670.0 5,460.0
vii) Other Agricultural Programmes 50.0 26.0 29.6 1.2 2.0 2.0 3.0
viii) Major and Medium Irrigation Projects 7,876.4 16,000.0 20,100.0 23,500.0 3,282.8 3,612.0 3,612.0 3,567.3
ix) Minor Irrigation 560.2 305.0 509.0 511.5 78.7 84.0 84.0 281.0
x) Power 45.7 10,000.0 206.0 938.8 24,405.5 21,434.0 21,434.0 22,138.0
xi) Petroleum
xii) Village and Small Industries 213.5 4,800.0 141.0 315.0 7,809.8 5,033.0 5,033.0 5,346.0
xiii) Industries@ 10,04,695.0 13,69,000.0 13,06,185.0 15,51,889.3 5,94,933.2 9,00,232.0 8,00,232.0 9,00,170.0
xiv) Ports and Light Houses 1,166.5 840.0 840.0 840.0
xv) Road Transport 0.8 0.7 0.5 3.0
xvi) Tourism 0.3 1.0 16.0 18.0 212.5 153.0 153.0 553.0
xvii) Others* 9,498.3 43,280.5 28,914.0 40,251.0 2,12,439.2 23,075.0 23,075.0 27,825.2
D. Grants from the Centre (1 to 7)** 10,89,353.5 16,43,841.6 13,87,564.3 16,96,135.0 36,86,749.1 15,35,500.0 14,19,640.5 15,29,970.0
1. State Plan Schemes
2. Central Plan Schemes
3. Centrally Sponsored Schemes 6,87,178.6 12,75,902.7 9,95,712.3 13,35,631.4 11,62,809.5 7,50,100.0 7,24,056.0 9,27,162.0
4. NEC/ Special Plan Scheme
5. Finance Commission Grants 1,82,659.3 2,54,900.2 2,96,920.0 2,54,461.0 3,49,525.0 5,22,300.0 5,22,300.0 5,51,808.0
i) Post Devolution Revenue Deficit Grants
ii) Grants for Rural Local Bodies 1,27,100.0 1,30,700.1 1,30,700.0 1,30,700.0 2,09,355.0 2,49,000.0 2,49,000.0 2,63,700.0
iii) Grants for Urban Local Bodies 11,640.0 33,700.0 53,160.0 35,650.0 73,770.0 1,28,200.0 1,28,200.0 1,35,800.0
iv) Grant in aid for State Disaster Response Fund 56,800.0 56,800.0 52,461.0 66,400.0 87,200.0 87,200.0 91,500.0
v) Others (including Health Sector Grants) 43,919.3 33,700.2 56,260.0 35,650.0 57,900.0 57,900.0 60,808.0
6. Grants under proviso to Article 275(1) of the Constitution 4,297.6 4,900.0 4,900.0 1,000.0
7. Other Grants 2,19,515.7 1,13,038.7 94,931.9 1,06,042.7 21,70,117.1 2,58,200.0 1,68,384.5 50,000.0
of which: GST Compensation (1)#
GST Compensation (2)# 2,06,464.7 20,28,839.6 2,35,000.0 1,19,140.5

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