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Date : Jan 16, 2023
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
2020-21 (Accounts) 2021-22 (Budget Estimates) 2021-22 (Revised Estimates) 2022-23 (Budget Estimates) 2020-21 (Accounts) 2021-22 (Budget Estimates) 2021-22 (Revised Estimates) 2022-23 (Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 33,43,826.9 37,02,794.2 37,31,234.7 36,37,530.9 52,49,548.4 87,14,174.6 84,92,308.9 93,52,065.4
I. TAX REVENUE (A+B) 12,83,723.4 14,80,638.4 15,93,279.4 17,65,958.2 8,87,698.8 16,27,588.0 15,47,988.0 16,66,600.0
A. State's Own Tax Revenue (1 to 3) 8,08,331.4 9,28,222.4 9,76,953.4 10,88,139.2 8,87,698.8 16,27,588.0 15,47,988.0 16,66,600.0
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) 26,030.8 33,323.8 42,121.8 42,231.6 38,610.2 51,100.0 41,100.0 58,600.0
i) Land Revenue 695.0 2,265.0 2,196.5 2,306.4 6,056.6 1,100.0 1,100.0 1,100.0
ii) Stamps and Registration Fees 25,335.8 31,058.9 39,925.3 39,925.3 32,553.6 50,000.0 40,000.0 57,500.0
iii) Urban Immovable Property Tax
3. Taxes on Commodities and Services (i to viii) 7,82,300.6 8,94,898.6 9,34,831.6 10,45,907.6 8,49,088.6 15,76,488.0 15,06,888.0 16,08,000.0
i) Sales Tax (a to e) 1,63,010.6 1,64,346.5 1,62,500.0 1,81,000.0 1,49,561.0 1,65,000.0 1,80,000.0 1,80,000.0
a) Central Sales Tax 4,824.9 2,877.5 4,776.0 5,434.8
b) State Sales Tax/VAT 1,58,185.7 1,61,469.0 1,57,724.0 1,75,565.2 1,49,561.0 1,65,000.0 1,80,000.0 1,80,000.0
c) Surcharge on Sales Tax
d) Receipts of Turnover Tax
e) Other Receipts
ii) State Excise 1,59,974.3 1,86,789.9 1,90,264.2 2,13,096.0 1,34,742.1 1,90,000.0 1,50,000.0 1,90,000.0
iii) Taxes on Vehicles 38,020.0 48,771.7 48,771.7 51,210.5 48,838.0 85,000.0 62,000.0 95,000.0
iv) Taxes on Goods and Passengers 8,355.0 8,837.8 10,244.6 11,269.1 90.4 7,800.0 500.0 500.0
v) Taxes and Duties on Electricity 40,175.6 43,101.9 40,323.6 40,332.5 31,921.6 82,500.0 68,200.0 82,500.0
vi) Entertainment Tax 9.7 5.9 6.7 7.4
vii) State Goods and Services Tax 3,46,658.3 4,14,166.3 4,49,981.9 5,12,979.4 4,83,935.3 10,46,188.0 10,46,188.0 10,60,000.0
viii) Other Taxes and Duties 26,097.2 28,878.5 32,738.8 36,012.7
B. Share in Central Taxes (i to x) 4,75,392.0 5,52,416.0 6,16,326.0 6,77,819.0
i) Central Goods and Services Tax (CGST) 1,41,955.0 1,78,490.0 1,99,180.0 2,22,563.0
ii) Corporation Tax 1,42,944.0 1,60,724.0 1,91,638.0 2,11,641.0
iii) Income Tax 1,46,484.0 1,63,326.0 1,85,742.0 2,04,400.0
iv) Estate Duty
v) Other Taxes on Income and Expenditure
vi) Taxes on Wealth (7.0) (7.0) (8.0)
vii) Customs 25,707.0 33,379.0 30,543.0 29,388.0
viii) Union Excise Duties 16,044.0 16,164.0 8,890.0 9,154.0
ix) Service Tax 1,939.0 340.0 340.0 681.0
x) Other Taxes and Duties on Commodities and Services 319.0
II. NON-TAX REVENUE (C+D) 20,60,103.5 22,22,155.8 21,37,955.3 18,71,572.8 43,61,849.6 70,86,586.6 69,44,320.9 76,85,465.4
C. State's Own Non-Tax Revenue (1 to 6) 2,18,845.6 2,75,365.8 2,62,458.1 2,76,940.0 4,07,638.2 8,20,936.3 7,94,238.7 8,64,779.9
1. Interest Receipts 30,643.0 33,751.7 12,603.7 16,543.2 1,786.2 246.5 246.5 246.5
2. Dividends and Profits 24,543.0 24,091.2 24,091.2 25,295.7 1,00,000.0 1,50,000.0
3. General Services 19,492.6 28,453.2 28,791.3 23,900.1 9,624.5 21,075.0 11,413.5 16,381.5
of which: State Lotteries

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item HIMACHAL PRADESH JAMMU AND KASHMIR
2020-21 (Accounts) 2021-22 (Budget Estimates) 2021-22 (Revised Estimates) 2022-23 (Budget Estimates) 2020-21 (Accounts) 2021-22 (Budget Estimates) 2021-22 (Revised Estimates) 2022-23 (Budget Estimates)
1 2 3 4 5 2 3 4 5
4. Social Services (i to ix) 30,662.9 41,593.0 42,865.7 45,423.8 17,641.1 67,956.0 68,448.5 70,191.1
i) Education, Sports, Art and Culture 19,607.9 28,704.8 29,259.6 31,065.6 4,133.0 600.0 300.9 400.0
ii) Medical and Public Health 1,320.8 1,268.8 1,733.7 1,861.9 2,381.7 6,000.0 7,611.9 8,000.0
iii) Family Welfare 0.8 4.1 4.1 4.1 0.3
iv) Water Supply and Sanitation 6,693.3 7,884.8 7,884.8 8,506.9 9,389.0 60,000.0 59,200.0 60,000.0
v) Housing 390.9 448.4 449.6 538.5 408.4 1,000.0 993.0 1,443.0
vi) Urban Development 594.5 600.5 600.5 650.5 37.3 44.5 36.5 40.0
vii) Labour and Employment 820.3 1,090.0 1,090.0 1,144.5 935.2 303.0 302.6 302.6
viii) Social Security and Welfare 1,115.3 1,316.4 1,585.4 1,382.4 347.2 8.0 3.1 5.0
ix) Others 119.1 275.3 258.0 269.5 9.0 0.5 0.5 0.5
5. Fiscal Services
6. Economic Services (i to xvii) 1,13,504.1 1,47,476.7 1,54,106.2 1,65,777.2 3,78,586.5 7,31,658.8 6,14,130.2 6,27,960.7
i) Crop Husbandry 1,192.2 1,152.2 1,152.2 1,209.8 1,328.9 1,052.1 1,318.2 1,590.5
ii) Animal Husbandry 98.9 130.0 130.0 132.2 1,119.6 1,530.0 1,560.0 1,570.0
iii) Fisheries 315.9 407.0 407.0 423.0 781.7 1,000.0 1,100.8 1,500.0
iv) Forestry and Wildlife 4,955.5 9,030.0 9,030.0 9,482.0 15,297.1 90,000.0 60,000.0 60,000.0
v) Plantations 1.2 1.8 2.0 2.0
vi) Co-operation 951.2 531.0 383.5 340.0 7.0 20.0 20.0 20.0
vii) Other Agricultural Programmes 76.7 74.1 74.1 77.8 32.7 55.0 77.0 80.0
viii) Major and Medium Irrigation Projects 24.1 93.2 93.2 93.2 99,666.0 100.0 100.0 100.0
ix) Minor Irrigation 117.3 217.9 217.9 217.9 942.1 2,000.0 2,100.0 2,200.0
x) Power 74,912.3 1,01,700.0 1,07,020.5 1,16,582.5 2,34,973.9 5,50,000.0 5,00,000.0 5,00,000.0
xi) Petroleum
xii) Village and Small Industries 130.4 194.0 194.0 203.8 262.6 391.7 344.2 380.2
xiii) Industries@ 26,031.3 22,460.1 22,505.4 24,762.7 22,790.5 75,000.0 40,000.0 50,000.0
xiv) Ports and Light Houses
xv) Road Transport 24.1 40.0 40.0 42.0
xvi) Tourism 645.5 296.4 296.4 311.3 213.0 2,000.0 2,000.0 2,000.0
xvii) Others* 4,027.4 11,149.0 12,560.2 11,897.2 1,171.4 8,510.0 5,510.0 8,520.0
D. Grants from the Centre (1 to 7)** 18,41,257.9 19,46,790.0 18,75,497.1 15,94,632.8 39,54,211.4 62,65,650.3 61,50,082.2 68,20,685.5
1. State Plan Schemes 10,24,200.0 7,80,800.0 8,00,000.0
2. Central Plan Schemes
3. Centrally Sponsored Schemes 4,20,968.0 4,38,998.0 4,83,025.5 3,83,709.8 6,53,349.1 18,72,618.4 16,07,267.3 21,75,144.6
4. NEC/ Special Plan Scheme
5. Finance Commission Grants 12,42,409.6 11,22,900.0 11,22,923.0 10,39,423.0
i) Post Devolution Revenue Deficit Grants 11,43,084.6 10,24,900.0 10,24,900.0 9,37,700.0
ii) Grants for Rural Local Bodies 42,900.0 40,935.0 40,958.0 42,158.0
iii) Grants for Urban Local Bodies 15,525.0 16,165.0 16,165.0 16,765.0
iv) Grant in aid for State Disaster Response Fund 40,900.0 40,900.0 40,900.0 42,800.0
v) Others (including Health Sector Grants)
6. Grants under proviso to Article 275(1) of the Constitution 1,161.0 1,492.0 1,500.0 1,31,335.0 1,31,335.0
7. Other Grants 1,76,719.3 3,83,400.0 2,69,548.7 1,70,000.0 33,00,862.3 32,37,496.9 36,30,679.9 38,45,540.9
of which: GST Compensation (1)#
GST Compensation (2)# 1,76,353.2 3,83,400.0 2,69,522.0 1,70,000.0 2,17,122.3

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item JHARKHAND KARNATAKA
2020-21 (Accounts) 2021-22 (Budget Estimates) 2021-22 (Revised Estimates) 2022-23 (Budget Estimates) 2020-21 (Accounts) 2021-22 (Budget Estimates) 2021-22 (Revised Estimates) 2022-23 (Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 56,14,972.6 76,70,700.0 73,86,453.2 83,02,516.2 1,56,71,640.6 1,72,27,116.9 1,89,57,926.9 1,89,88,754.4
I. TAX REVENUE (A+B) 36,59,230.9 45,31,552.0 45,39,116.4 51,85,658.0 1,18,74,665.0 1,35,76,703.9 1,38,64,339.1 1,56,66,596.7
A. State's Own Tax Revenue (1 to 3) 16,88,007.7 23,25,550.9 20,71,091.3 24,84,442.5 97,05,254.0 1,11,49,397.9 1,11,49,833.1 1,26,88,275.7
1. Taxes on Income (i+ii) 7,477.4 13,008.9 9,447.6 14,442.5 1,12,708.7 1,02,700.0 1,02,700.0 1,15,000.0
i) Agricultural Income Tax 0.1 (1.6)
ii) Taxes on Professions, Trades, Callings and Employment 7,477.3 13,008.9 9,447.6 14,442.5 1,12,710.3 1,02,700.0 1,02,700.0 1,15,000.0
2. Taxes on Property and Capital Transactions (i to iii) 1,58,106.8 2,30,000.0 2,32,662.0 2,70,000.0 10,76,014.7 12,92,644.0 12,92,644.0 15,04,269.0
i) Land Revenue 87,293.2 1,10,000.0 1,18,273.0 1,50,000.0 18,372.2 27,144.0 27,144.0 4,269.0
ii) Stamps and Registration Fees 70,813.6 1,20,000.0 1,14,389.0 1,20,000.0 10,57,642.6 12,65,500.0 12,65,500.0 15,00,000.0
iii) Urban Immovable Property Tax
3. Taxes on Commodities and Services (i to viii) 15,22,423.5 20,82,542.0 18,28,981.7 22,00,000.0 85,16,530.6 97,54,053.9 97,54,489.1 1,10,69,006.7
i) Sales Tax (a to e) 4,30,089.1 6,41,500.0 6,08,509.9 6,45,000.0 16,02,759.5 16,79,100.0 16,79,100.0 17,64,000.0
a) Central Sales Tax 2,149.7 16,184.4 10,991.0 11,706.8 65,966.5
b) State Sales Tax/VAT 4,27,938.2 6,25,226.3 5,97,464.7 6,33,235.5 15,42,449.8 16,78,800.0 16,78,800.0 17,58,000.0
c) Surcharge on Sales Tax 0.3 17.8 10.8 11.5
d) Receipts of Turnover Tax 71.3 42.7 45.5
e) Other Receipts 0.9 0.3 0.6 0.7 (5,656.9) 300.0 300.0 6,000.0
ii) State Excise 1,82,109.3 2,46,000.0 1,80,000.0 2,50,000.0 23,33,209.8 24,58,000.0 24,58,000.0 29,00,000.0
iii) Taxes on Vehicles 97,634.8 1,65,000.0 1,57,444.0 1,65,000.0 5,60,699.0 7,51,479.9 7,51,479.9 8,00,668.7
iv) Taxes on Goods and Passengers 1,614.9
v) Taxes and Duties on Electricity 19,526.0 75,000.0 30,000.0 91,775.0 2,43,368.0 2,70,774.0 2,71,209.2 2,82,338.0
vi) Entertainment Tax 6.3 45.6 31.2 33.2 28.5
vii) State Goods and Services Tax 7,93,055.4 9,50,000.0 8,50,000.0 10,45,000.0 37,71,117.9 45,94,700.0 45,94,700.0 53,22,000.0
viii) Other Taxes and Duties 2.6 4,996.4 2,996.7 3,191.8 3,733.2
B. Share in Central Taxes (i to x) 19,71,223.1 22,06,001.1 24,68,025.1 27,01,215.5 21,69,411.0 24,27,306.0 27,14,506.0 29,78,321.0
i) Central Goods and Services Tax (CGST) 5,86,313.0 5,29,300.0 6,68,800.0 6,80,000.0 6,23,601.0 7,84,279.0 9,05,599.0 9,77,936.0
ii) Corporation Tax 5,94,373.0 7,10,000.0 7,81,900.0 7,40,000.0 6,65,601.0 7,06,219.0 7,89,658.0 9,29,945.0
iii) Income Tax 6,09,305.0 5,79,500.0 7,06,635.6 7,20,000.0 6,83,775.0 7,17,651.0 7,88,687.0 8,98,130.0
iv) Estate Duty
v) Other Taxes on Income and Expenditure 0.1 991.1 552.4 557.5
vi) Taxes on Wealth 56.1 (31.0) (31.0) (33.0)
vii) Customs 1,05,073.0 1,87,500.0 1,55,392.0 2,20,000.0 1,11,005.0 1,46,668.0 1,72,999.0 1,29,130.0
viii) Union Excise Duties 66,309.0 1,73,200.0 1,43,581.0 3,30,000.0 71,426.0 71,025.0 55,087.0 40,223.0
ix) Service Tax 8,450.0 22,700.0 8,674.0 10,000.0 11,903.0 1,495.0 1,495.0 2,990.0
x) Other Taxes and Duties on Commodities and Services 1,400.0 2,753.8 2,490.1 658.0 2,100.0 1,012.0
II. NON-TAX REVENUE (C+D) 19,55,741.7 31,39,148.0 28,47,336.8 31,16,858.2 37,96,975.7 36,50,413.0 50,93,587.9 33,22,157.7
C. State's Own Non-Tax Revenue (1 to 6) 7,56,400.5 13,50,000.0 11,75,888.3 13,76,284.2 7,89,383.7 8,25,837.0 9,00,000.6 10,94,056.7
1. Interest Receipts 8,136.1 36,993.0 13,562.0 12,000.0 91,959.9 75,576.0 1,14,039.6 85,484.7
2. Dividends and Profits 1,500.0 2,499.2 2,500.0 8,070.0 6,300.0 13,115.2 20,320.0
3. General Services 39,067.2 28,696.8 39,255.1 40,354.7 1,30,905.9 1,59,287.0 1,52,962.3 1,58,435.0
of which: State Lotteries 0.4 0.2 0.3

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item JHARKHAND KARNATAKA
2020-21 (Accounts) 2021-22 (Budget Estimates) 2021-22 (Revised Estimates) 2022-23 (Budget Estimates) 2020-21 (Accounts) 2021-22 (Budget Estimates) 2021-22 (Revised Estimates) 2022-23 (Budget Estimates)
1 2 3 4 5 2 3 4 5
4. Social Services (i to ix) 65,609.7 1,11,136.7 1,05,900.7 77,936.2 80,380.3 90,429.0 90,775.8 92,232.0
i) Education, Sports, Art and Culture 16,589.7 30,000.0 27,875.0 20,049.0 17,449.8 21,607.0 21,607.0 17,727.0
ii) Medical and Public Health 27,070.8 2,499.2 17,726.0 18,881.0 41,859.0 46,940.0 46,940.0 49,226.0
iii) Family Welfare 0.4 0.2 0.2 315.8 262.0 262.0 70.0
iv) Water Supply and Sanitation 910.1 1,413.4 1,393.0 1,484.0 539.0 327.0 802.0 1,202.0
v) Housing 760.8 477.7 742.0 790.0 8,547.9 9,917.0 9,912.0 9,907.0
vi) Urban Development 7,980.6 50,000.0 34,760.0 16,803.4 1,033.1 2,322.0 2,322.0 7,280.0
vii) Labour and Employment 6,058.8 9,000.0 9,027.0 9,615.0 5,798.2 5,768.0 5,768.0 5,471.0
viii) Social Security and Welfare 1,806.4 11,544.4 8,003.0 3,524.0 298.2 723.0 599.8 566.0
ix) Others 4,432.5 6,201.7 6,374.5 6,789.6 4,539.2 2,563.0 2,563.0 783.0
5. Fiscal Services 0.1 0.1 0.1
6. Economic Services (i to xvii) 6,42,087.5 11,73,173.5 10,14,671.3 12,43,493.2 4,78,067.7 4,94,245.0 5,29,107.7 7,37,585.0
i) Crop Husbandry 55,554.6 26,958.7 49,465.0 30,970.2 837.5 1,027.0 1,027.0 855.0
ii) Animal Husbandry 2,794.6 1,582.1 2,623.0 2,794.0 736.7 1,027.0 1,027.0 912.0
iii) Fisheries 633.1 3,682.9 2,587.0 2,755.0 1,920.8 2,597.0 2,597.0 2,628.0
iv) Forestry and Wildlife 32,816.7 80,500.0 56,550.0 60,550.0 27,589.6 29,237.0 29,237.0 28,127.0
v) Plantations 0.3 0.2 0.2 0.1
vi) Co-operation 193.9 2,406.5 1,558.9 1,660.0 4,329.6 4,496.0 4,504.6 4,143.0
vii) Other Agricultural Programmes 62.7 84.6 88.0 93.0 0.7 7.0 7.0 4.0
viii) Major and Medium Irrigation Projects 5,809.3 66,067.6 43,088.2 45,894.7 2,189.6 3,595.0 3,595.0 2,347.0
ix) Minor Irrigation 72.7 402.1 284.6 303.2 151.3 120.0 120.0 73.0
x) Power 16,037.5 11,946.2 16,775.7 17,868.3 23,663.9 23,881.0 23,921.2 24,223.0
xi) Petroleum
xii) Village and Small Industries 2,095.2 2,635.1 2,835.6 3,020.3 2,732.5 4,873.0 4,873.0 4,934.0
xiii) Industries@ 5,06,236.5 8,83,203.0 7,38,166.3 9,73,231.1 3,89,526.4 4,00,045.0 4,35,775.0 6,50,072.0
xiv) Ports and Light Houses 1,560.5 530.0 400.0 590.0
xv) Road Transport 0.5 0.8 0.7 0.8 0.1
xvi) Tourism 21.7 3,711.5 2,238.0 2,383.7 41.3 30.0 30.0 30.0
xvii) Others* 19,758.2 89,992.3 98,410.0 1,01,968.7 22,787.0 22,780.0 21,994.0 18,647.0
D. Grants from the Centre (1 to 7)** 11,99,341.2 17,89,148.0 16,71,448.5 17,40,574.0 30,07,591.9 28,24,576.0 41,93,587.3 22,28,101.0
1. State Plan Schemes
2. Central Plan Schemes
3. Centrally Sponsored Schemes 6,83,884.9 11,67,336.7 8,47,224.4 12,54,716.0 9,84,396.0 8,98,967.0 8,48,961.3 11,70,401.0
4. NEC/ Special Plan Scheme
5. Finance Commission Grants 2,99,050.0 3,50,761.8 3,38,793.2 2,68,100.1 5,55,700.0 6,52,200.0 6,52,200.0 5,05,800.0
i) Post Devolution Revenue Deficit Grants 1,63,100.0 1,63,100.0
ii) Grants for Rural Local Bodies 1,68,900.0 2,12,536.4 2,12,536.4 1,30,000.0 3,21,700.0 2,37,700.0 2,37,700.0 2,46,300.0
iii) Grants for Urban Local Bodies 73,350.0 81,300.0 61,750.0 81,300.0 1,54,900.0 1,17,100.0 1,17,100.0 1,21,300.0
iv) Grant in aid for State Disaster Response Fund 56,800.0 56,800.0 56,800.0 56,800.0 79,100.0 79,100.0 79,100.0 83,000.0
v) Others (including Health Sector Grants) 125.4 7,706.8 0.1 55,200.0 55,200.0 55,200.0
6. Grants under proviso to Article 275(1) of the Constitution 792.7 2,500.0 2,500.0 1,700.0
7. Other Grants 2,16,406.2 2,71,049.5 4,85,430.9 2,17,758.0 14,66,703.2 12,70,909.0 26,89,926.0 5,50,200.0
of which: GST Compensation (1)# 2,192.4 1,39,977.4 1,33,225.2
GST Compensation (2)# 1,95,832.3 16,774.8 2,09,551.8 50,000.0 13,78,925.8 12,70,800.0 25,26,726.0 5,00,000.0

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