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Date : Jul 12, 2018
States:Punjab, Rajasthan, Sikkim, Tamil Nadu
Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item PUNJAB RAJASTHAN
2016-17
(Accounts)
2017-18
(Budget Estimates)
2017-18
(Revised Estimates)
2018-19
(Budget Estimates)
2016-17
(Accounts)
2017-18
(Budget Estimates)
2017-18
(Revised Estimates)
2018-19
(Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 479,854.2 600,798.7 568,719.9 738,118.6 1,090,260.0 1,301,620.7 1,346,925.3 1,516,635.0
I. TAX REVENUE (A+B) 373,463.9 501,769.2 461,073.4 549,928.4 779,275.2 917,978.3 888,447.5 1,014,087.7
A. State's Own Tax Revenue (1 to 3) 277,466.6 395,262.8 354,903.8 425,643.1 443,716.6 545,690.1 518,167.1 580,991.1
1. Taxes on Income (i+ii) 0.9
i) Agricultural Income Tax
ii) Taxes on Professions,Trades, Callings and Employment 0.9
2. Taxes on Property and Capital Transactions (i to iii) 21,114.3 26,200.0 22,000.0 26,100.0 33,750.4 44,340.1 46,267.1 48,471.1
i) Land Revenue 678.2 2,200.0 1,000.0 1,100.0 3,146.9 3,740.1 5,667.1 5,871.1
ii) Stamps and Registration Fees 20,436.1 24,000.0 21,000.0 25,000.0 30,532.5 40,500.0 40,500.0 42,500.0
iii) Urban Immovable Property Tax 71.0 100.0 100.0 100.0
3. Taxes on Commodities and Services (i to viii) 256,352.3 369,062.8 332,903.8 399,543.1 409,965.3 501,350.0 471,900.0 532,520.0
i) Sales Tax (a to e) 175,867.1 258,000.0 241,184.6 63,330.0 285,584.2 353,000.0 195,000.0 156,000.0
a) State Sales Tax/VAT 169,308.4 197,941.9 237,292.0 61,330.0
b) Central Sales Tax 6,557.3 42,058.1 3,892.6 2,000.0 14,068.8 13,501.4 7,000.0 4,230.0
c) Surcharge on Sales Tax
d) Receipts of Turnover Tax
e) Other Receipts 1.4 18,000.0 271,515.4 339,498.6 188,000.0 151,770.0
ii) State Excise 44,060.1 54,224.7 51,224.7 60,000.0 70,536.8 83,000.0 78,000.0 93,000.0
iii) Taxes on Vehicles 15,481.2 31,750.0 18,589.1 21,400.0 36,228.3 40,500.0 43,000.0 49,000.0
iv) Taxes on Goods and Passengers 6.2 8,032.8 2,000.0 3,280.0 10.0
v) Taxes and Duties on Electricity 19,930.1 24,000.0 21,550.5 25,000.0 7,382.4 22,500.0 35,000.0 24,500.0
vi) Entertainment Tax 249.9 587.3 183.0 202.4 1,220.6 200.0 390.0 6.0
vii) SGST 214,405.5 117,000.0 210,000.0
viii) Other Taxes and Duties 757.6 500.8 172.0 15,205.2 980.2 150.0 230.0 4.0
B. Share in Central Taxes (i to ix) 95,997.3 106,506.4 106,169.6 124,285.3 335,558.6 372,288.2 370,280.3 433,096.6
i) Corporation Tax 30,820.7 31,443.8 32,528.1 34,897.1 107,393.9 109,564.8 113,342.9 124,988.9
ii) Income Tax 21,420.5 27,490.0 27,467.7 30,882.0 74,639.1 95,788.1 95,710.2 108,284.6
iii) Estate Duty
iv) Other Taxes on Income and Expenditure 757.9
v) Taxes on Wealth 70.6 -1.0 -1.0 -1.1 245.9 -3.4 -3.6 38.8
vi) Customs 13,258.0 15,008.0 7,828.5 6,123.3 46,196.7 52,294.7 27,278.2 24,595.8
vii) Union Excise Duties 15,139.4 15,687.6 8,109.0 5,967.0 52,752.6 54,662.8 28,255.6 21,959.1
viii) Service Tax 15,287.8 16,878.0 4,849.8 3,106.6 54,329.5 59,981.3 17,235.3 1,479.9
ix) CGST 14,664.2 39,998.7 51,096.9 139,374.1
x) IGST 10,723.3 3,311.7 37,364.9 11,539.5
xi) Other Taxes and Duties on Commodities and Services 0.3 0.9 -0.1 -0.1 78.0
II. NON-TAX REVENUE (C+D) 106,390.3 99,029.5 107,646.5 188,190.2 310,984.8 383,642.4 458,477.9 502,547.4
C. State's Own Non-Tax Revenue (1 to 6) 58,632.0 32,249.5 50,961.8 102,488.5 116,155.6 144,930.9 166,592.8 203,974.2
1. Interest Receipts 12,938.0 13,397.1 13,399.0 13,400.8 19,333.7 18,548.0 49,241.4 63,238.1
2. Dividends and Profits 38.8 28.3 49.0 47.0 678.0 667.2 669.5 710.0

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item PUNJAB RAJASTHAN
2016-17
(Accounts)
2017-18
(Budget Estimates)
2017-18
(Revised Estimates)
2018-19
(Budget Estimates)
2016-17
(Accounts)
2017-18
(Budget Estimates)
2017-18
(Revised Estimates)
2018-19
(Budget Estimates)
1 2 3 4 5 2 3 4 5
3. General Services 33,817.9 4,418.8 25,996.6 72,502.8 12,672.5 19,390.7 16,217.4 24,795.6
of which: State Lotteries 775.4 1,048.0 800.0 9,388.0
4. Social Services (i to ix) 4,162.0 4,569.9 4,840.0 6,553.8 13,242.7 13,790.3 14,714.1 16,354.3
i) Education, Sports, Art and Culture 958.9 1,050.0 846.3 1,160.3 1,690.5 1,955.6 1,827.3 2,075.3
ii) Medical and Public Health 1,354.7 1,847.9 2,385.8 2,573.6 1,253.9 1,178.0 1,523.4 1,750.0
iii) Family Welfare 0.1 0.3 0.1 0.1 2.6 2.8 2.6 2.9
iv) Housing 52.0 61.4 61.4 66.6 67.1 72.6 92.8 103.0
v) Urban Development 958.9 1,000.0 705.3 1,160.3 181.8 29.1 63.0 40.6
vi) Labour and Employment 199.3 82.5 85.4 241.2 3,554.2 3,611.8 4,191.9 4,692.4
vii) Social Security and Welfare 547.9 430.0 100.0 662.9 876.6 141.6 215.1 137.3
viii) Water Supply and Sanitation 52.4 60.0 624.8 643.0 5,472.1 6,750.0 6,750.0 7,500.0
ix) Others 37.9 37.8 30.8 45.8 143.9 48.7 48.0 52.8
5. Fiscal Services
6. Economic Services (i to xvii) 7,675.3 9,835.4 6,677.2 9,984.2 70,228.7 92,534.7 85,750.3 98,876.2
i) Crop Husbandry 104.2 114.1 81.1 126.1 52.9 46.6 64.1 69.1
ii) Animal Husbandry 82.1 102.4 87.0 99.3 112.3 120.7 118.5 133.6
iii) Fisheries 0.8 22.1 0.8 1.0 575.9 560.0 570.0 604.2
iv) Forestry and Wildlife 209.2 362.7 226.1 253.1 1,130.1 1,268.1 1,738.2 1,424.1
v) Plantations
vi) Co-operation 33.7 35.0 31.4 40.8 441.0 157.9 477.5 506.1
vii) Other Agricultural Programmes 150.5 162.8 101.2 201.3 85.8 107.2 107.3 113.7
viii) Major and Medium Irrigation Projects 936.1 1,062.0 946.0 992.7 1,127.8 1,465.4 902.9 1,087.7
ix) Minor Irrigation 0.3 61.4 0.1 0.3 98.4 332.0 332.5 376.5
x) Power 4.6 323.5 575.9 633.4
xi) Petroleum 23,317.3 35,000.0 29,000.0 35,000.0
xii) Village and Small Industries 7.3 10.0 11.0 11.6 100.0 50.0 125.0 132.5
xiii) Industries@ 482.3 4,000.0 1,450.0 4,000.0 42,339.6 52,003.4 49,008.5 58,005.0
xiv) Ports and Light Houses
xv) Road Transport 2,138.9 2,500.0 2,219.2 2,588.1
xvi) Tourism 47.3 57.2 7.6 9.0 9.0 10.5
xvii) Others* 3,482.5 1,402.8 1,523.4 1,612.7 835.7 1,090.8 2,720.9 779.7
D. Grants from the Centre (1 to 5) 47,758.2 66,780.0 56,684.7 85,701.6 194,829.1 238,711.5 291,885.1 298,573.2
1. State Plan Schemes 22,767.4 49,739.4 39,092.2 55,084.7 134,616.3
of which: Advance release of Plan Assistance for Natural Calamities
2. Central Plan Schemes 527.9 5,743.6 4,695.2 6,068.1 1,081.1 -1.2
3. Centrally Sponsored Schemes 8,462.1 222.7 150.6 148.2 -146.7 184,523.5 205,338.8 197,679.6
4. NEC/ Special Plan Scheme
5. Non-Plan Grants (a to c) 16,000.9 11,074.2 12,746.7 24,400.7 59,278.4 54,188.0 86,547.5 100,893.6
a) Statutory Grants 10,228.1 10,794.0 7,746.7 5,400.7 34,714.9 44,711.9 44,627.0 50,546.2
b) Grants for relief on account of Natural Calamities 3,067.5 8,685.0 6,399.0 40,016.5 48,192.5
c) Others 2,705.3 280.2 5,000.0 19,000.0 15,878.5 3,077.1 1,904.0 2,154.9
See 'Notes to Appendix I'.

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item SIKKIM TAMIL NADU
2016-17
(Accounts)
2017-18
(Budget Estimates)
2017-18
(Revised Estimates)
2018-19
(Budget Estimates)
2016-17
(Accounts)
2017-18
(Budget Estimates)
2017-18
(Revised Estimates)
2018-19
(Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 46,103.0 53,263.2 61,103.9 59,809.3 1,402,311.3 1,593,627.8 1,558,247.0 1,762,514.8
I. TAX REVENUE (A+B) 27,217.5 31,472.9 31,707.9 36,626.5 1,104,791.7 1,268,139.4 1,257,929.6 1,443,235.0
A. State's Own Tax Revenue (1 to 3) 6,525.6 6,695.1 7,002.7 7,703.1 859,414.1 995,901.4 912,792.4 999,333.1
1. Taxes on Income (i+ii) 78.2 100.0 100.0 100.0 0.2 0.2
i) Agricultural Income Tax 0.2 0.2
ii) Taxes on Professions,Trades, Callings and Employment 78.2 100.0 100.0 100.0
2. Taxes on Property and Capital Transactions (i to iii) 189.6 149.1 186.4 204.4 74,002.5 85,920.7 100,332.5 112,310.6
i) Land Revenue 64.0 70.9 64.0 71.0 1,534.0 3,544.6 2,132.7 2,823.9
ii) Stamps and Registration Fees 125.7 78.2 122.4 133.4 72,366.5 82,195.2 98,069.7 109,356.7
iii) Urban Immovable Property Tax 102.0 180.9 130.0 130.0
3. Taxes on Commodities and Services (i to viii) 6,257.8 6,446.0 6,716.3 7,398.7 785,411.6 909,980.6 812,459.7 887,022.3
i) Sales Tax (a to e) 3,648.2 3,882.6 2,140.1 1,540.0 632,335.8 739,592.5 493,903.0 444,270.4
a) State Sales Tax/VAT 1,515.3 1,400.0 1,400.0 1,540.0 587,930.3 690,262.6 479,631.1 443,838.1
b) Central Sales Tax 131.2 232.6 52.1 44,405.6 49,329.9 14,271.9 432.3
c) Surcharge on Sales Tax
d) Receipts of Turnover Tax
e) Other Receipts 2,001.7 2,250.0 688.0
ii) State Excise 1,562.4 1,550.0 1,538.0 1,585.4 62,481.6 69,029.1 64,884.1 69,978.3
iii) Taxes on Vehicles 249.0 285.0 300.0 310.5 48,542.9 54,180.3 56,352.2 62,117.4
iv) Taxes on Goods and Passengers 25,513.4 27,218.3 9,049.3
v) Taxes and Duties on Electricity 12,424.7 14,329.7 12,631.5 13,089.6
vi) Entertainment Tax 11.2 -115.9 1,208.0 200.8
vii) SGST 2,219.9 3,636.5 173,930.0 297,484.5
viii) Other Taxes and Duties 787.0 728.4 518.3 326.3 4,229.1 4,422.7 1,508.8 82.0
B. Share in Central Taxes (i to ix) 20,691.9 24,777.8 24,705.2 28,923.4 245,377.6 272,238.0 345,137.2 443,901.9
i) Corporation Tax 6,386.1 7,317.6 7,569.9 8,844.0 78,625.2 80,214.6 82,980.6 91,506.8
ii) Income Tax 4,676.9 6,397.5 6,392.3 7,186.9 54,644.8 70,128.4 70,071.4 79,277.3
iii) Estate Duty
iv) Other Taxes on Income and Expenditure
v) Taxes on Wealth 6.2 -0.2 -0.3 -0.3 179.9 -2.5 -2.7 28.5
vi) Customs 2,877.9 3,492.7 1,821.8 1,425.0 31,241.1 38,286.0 19,970.9 18,007.1
vii) Union Excise Duties 3,517.9 3,650.8 1,887.1 1,388.6 41,201.5 40,019.7 20,686.5 16,076.7
viii) Service Tax 3,226.9 3,919.4 1,126.2 39,485.2 43,591.9 12,525.9 1,075.6
ix) CGST 3,412.7 9,308.5 37,409.1 102,038.6
x) IGST 2,495.5 770.7 101,495.6 135,279.3
xi) Other Taxes and Duties on Commodities and Services -0.1 -0.1 -0.1 612.0
II. NON-TAX REVENUE (C+D) 18,885.4 21,790.2 29,396.1 23,182.8 297,519.6 325,488.5 300,317.4 319,279.8
C. State's Own Non-Tax Revenue (1 to 6) 4,516.4 4,264.6 4,690.8 4,819.2 99,137.6 123,180.0 107,671.3 113,011.1
1. Interest Receipts 783.8 504.1 504.1 504.1 43,191.3 36,767.7 39,310.0 38,999.5
2. Dividends and Profits 20.1 10.0 10.0 10.0 1,847.7 1,395.9 1,815.5 1,863.1

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item SIKKIM TAMIL NADU
2016-17
(Accounts)
2017-18
(Budget Estimates)
2017-18
(Revised Estimates)
2018-19
(Budget Estimates)
2016-17
(Accounts)
2017-18
(Budget Estimates)
2017-18
(Revised Estimates)
2018-19
(Budget Estimates)
1 2 3 4 5 2 3 4 5
3. General Services 1,104.4 1,218.1 1,288.0 1,365.2 11,296.1 35,467.3 11,664.0 11,413.4
of which: State Lotteries 452.3 500.0 550.0 550.0 1.0
4. Social Services (i to ix) 116.9 102.9 102.9 152.6 28,061.8 31,150.2 36,726.4 40,342.0
i) Education, Sports, Art and Culture 20.5 11.5 11.5 11.7 11,952.3 16,065.0 13,010.5 14,489.9
ii) Medical and Public Health 25.9 25.0 25.0 25.0 4,228.0 4,024.7 8,951.0 9,254.4
iii) Family Welfare 1,622.6 1,925.9 1,617.6 1,732.3
iv) Housing 5.7 6.0 6.0 6.0 671.5 819.1 1,880.4 2,039.9
v) Urban Development 14.0 4.8 4.8 4.2 6,477.0 6,760.8 7,647.1 7,008.0
vi) Labour and Employment 6.2 3.0 3.0 3.0 841.3 866.4 1,082.7 1,600.2
vii) Social Security and Welfare 1.8 0.3 0.3 0.4 908.0 509.6 778.8 2,441.6
viii) Water Supply and Sanitation 40.4 50.0 50.0 100.0 3.0 30.1 5.7 6.1
ix) Others 2.4 2.3 2.3 2.4 1,358.3 148.6 1,752.7 1,769.5
5. Fiscal Services 0.3 0.3
6. Economic Services (i to xvii) 2,491.2 2,429.4 2,785.7 2,787.4 14,740.5 18,398.6 18,155.5 20,393.0
i) Crop Husbandry 5.7 9.1 9.1 6.3 569.4 1,234.0 641.6 598.2
ii) Animal Husbandry 12.0 10.0 10.0 10.0 156.5 131.9 153.6 166.8
iii) Fisheries 0.4 0.3 0.3 0.4 120.5 91.1 88.6 89.5
iv) Forestry and Wildlife 160.2 135.0 135.0 135.0 342.2 1,617.2 1,057.6 1,030.7
v) Plantations 52.1 51.8 60.0 70.0
vi) Co-operation 0.5 0.3 0.3 0.3 261.5 346.1 316.4 332.5
vii) Other Agricultural Programmes 366.8 400.5 404.8 445.5
viii) Major and Medium Irrigation Projects 336.3 366.5 382.1 354.9
ix) Minor Irrigation 3.0 0.6 0.6 0.6 26.8 20.5 17.5 13.7
x) Power 1,700.4 1,601.0 1,949.1 1,901.0
xi) Petroleum 0.1 0.1 0.1 0.1
xii) Village and Small Industries 1.2 2.5 2.5 2.5 173.4 297.3 353.8 356.0
xiii) Industries@ 6.7 6.4 6.4 7.4 10,122.5 12,022.8 12,192.4 14,524.4
xiv) Ports and Light Houses 25.0 27.5 27.5 30.3
xv) Road Transport 487.1 550.0 550.0 590.0
xvi) Tourism 54.2 45.0 45.0 46.4 3.3 5.0 5.0 5.0
xvii) Others* 7.9 17.6 17.6 17.7 2,236.2 1,838.2 2,514.6 2,445.4
D. Grants from the Centre (1 to 5) 14,369.1 17,525.6 24,705.3 18,363.6 198,382.0 202,308.5 192,646.0 206,268.7
1. State Plan Schemes 6,846.4 192.4 199.5 11.3 105,503.6
of which: Advance release of Plan Assistance for Natural Calamities
2. Central Plan Schemes 4,954.7
3. Centrally Sponsored Schemes 6,590.6 13,061.3 15,156.4 14,259.8 20,351.8 20,408.5 128,068.6 132,044.2
4. NEC/ Special Plan Scheme 284.9 3,573.7 8,651.1 3,324.6
5. Non-Plan Grants (a to c) 647.2 698.2 698.2 767.9 67,572.0 181,899.9 64,577.4 74,224.5
a) Statutory Grants 698.2 698.2 767.9 34,358.8 39,256.1 39,092.3 44,496.7
b) Grants for relief on account of Natural Calamities 297.0 18,586.6 1,145.4 3,900.4 390.0
c) Others 350.2 14,626.6 141,498.4 21,584.7 29,337.8
See 'Notes to Appendix I'.

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