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Date : Jan 16, 2023
States: Punjab, Rajasthan, Sikkim, Tamil Nadu
Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item PUNJAB RAJASTHAN
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) 69,04,818.2 95,25,760.1 81,45,812.5 95,37,828.0 1,34,30,788.3 1,84,33,012.5 1,89,43,148.7 2,14,97,723.5
I. TAX REVENUE (A+B) 40,69,104.5 49,46,075.0 52,39,143.4 60,34,503.3 95,85,921.3 1,30,15,642.9 1,27,59,432.4 1,47,50,495.8
A. State's Own Tax Revenue (1 to 3) 30,05,283.5 37,43,404.0 38,06,165.4 45,58,817.3 60,28,344.3 90,04,961.9 82,80,306.4 98,29,366.8
1. Taxes on Income (i+ii) 14,269.8 20,000.0 17,000.0 26,500.0 0.9 1.3 0.9 1.3
i) Agricultural Income Tax 0.3 0.3 0.3
ii) Taxes on Professions, Trades, Callings and Employment 14,269.8 20,000.0 17,000.0 26,500.0 0.9 1.0 0.6 1.0
2. Taxes on Property and Capital Transactions (i to iii) 2,53,796.4 2,97,748.4 3,38,654.1 3,75,030.0 5,63,955.5 6,92,470.5 7,72,155.5 9,03,265.5
i) Land Revenue 6,763.4 8,743.4 8,654.1 15,030.0 27,932.2 52,470.5 62,155.5 63,265.5
ii) Stamps and Registration Fees 2,47,033.0 2,89,005.0 3,30,000.0 3,60,000.0 5,29,727.3 6,10,000.0 6,80,000.0 8,10,000.0
iii) Urban Immovable Property Tax 6,296.0 30,000.0 30,000.0 30,000.0
3. Taxes on Commodities and Services (i to viii) 27,37,217.3 34,25,655.7 34,50,511.3 41,57,287.3 54,64,387.9 83,12,490.1 75,08,150.0 89,26,100.0
i) Sales Tax (a to e) 5,37,202.3 6,02,776.0 7,00,000.0 6,25,000.0 17,47,903.6 22,80,000.0 21,00,000.0 25,00,000.0
a) Central Sales Tax 18,377.1 18,050.0 20,000.0 25,000.0 33,209.5 27,993.0 60,034.9 66,067.1
b) State Sales Tax/VAT 5,18,791.3 5,84,726.0 6,80,000.0 6,00,000.0 15,57,891.4 20,88,377.0 18,76,143.0 22,53,724.2
c) Surcharge on Sales Tax
d) Receipts of Turnover Tax
e) Other Receipts 1,56,802.7 1,63,630.0 1,63,822.1 1,80,208.7
ii) State Excise 6,16,432.4 7,00,253.7 6,20,000.0 9,64,787.0 9,85,300.0 13,25,000.0 13,50,000.0 15,00,000.0
iii) Taxes on Vehicles 1,47,213.0 2,20,000.0 2,15,511.0 2,57,500.0 4,36,817.3 6,50,000.0 5,75,000.0 7,00,000.0
iv) Taxes on Goods and Passengers 270.9 0.3 0.3 4,518.3 1,100.0 17,500.0 1,000.0
v) Taxes and Duties on Electricity 2,54,184.0 3,02,601.0 2,95,000.0 2,55,000.0 2,14,239.2 2,90,000.0 2,50,000.0 2,75,000.0
vi) Entertainment Tax 13.0 9.3 40.0 1,100.0 80.0
vii) State Goods and Services Tax 11,81,893.2 16,00,000.0 16,20,000.0 20,55,000.0 20,75,486.7 37,66,270.0 32,14,500.0 39,50,000.0
viii) Other Taxes and Duties 8.6 25.0 113.5 80.1 50.0 20.0
B. Share in Central Taxes (i to x) 10,63,821.0 12,02,671.0 14,32,978.0 14,75,686.0 35,57,577.0 40,10,681.0 44,79,126.0 49,21,129.0
i) Central Goods and Services Tax (CGST) 3,17,901.0 3,88,591.0 4,02,535.0 4,84,543.0 10,60,262.0 12,95,878.0 14,52,911.0 16,15,860.0
ii) Corporation Tax 3,19,711.0 3,49,914.0 3,91,183.0 4,60,765.0 10,71,119.0 11,66,898.0 13,25,531.0 15,36,563.0
iii) Income Tax 3,27,609.0 3,55,579.0 4,30,864.0 4,45,002.0 10,97,832.0 11,85,788.0 13,26,642.0 14,83,996.0
iv) Estate Duty
v) Other Taxes on Income and Expenditure 3.0 11.0
vi) Taxes on Wealth (15.0) 81.0 (16.0) (51.0) 87.0 (55.0)
vii) Customs 57,680.0 72,670.0 1,05,927.0 63,981.0 1,91,039.0 2,42,341.0 2,91,873.0 2,13,363.0
viii) Union Excise Duties 35,930.0 35,191.0 77,711.0 19,929.0 1,19,876.0 1,17,356.0 88,075.0 66,461.0
ix) Service Tax 4,287.0 741.0 21,574.0 1,482.0 15,000.0 2,471.0 (8,658.0) 4,941.0
x) Other Taxes and Duties on Commodities and Services 703.0 3,100.0 2,449.0 2,654.0
II. NON-TAX REVENUE (C+D) 28,35,713.7 45,79,685.1 29,06,669.1 35,03,324.7 38,44,867.0 54,17,369.7 61,83,716.4 67,47,227.8
C. State's Own Non-Tax Revenue (1 to 6) 4,15,212.9 7,75,848.3 5,66,637.2 6,30,221.1 13,65,302.4 17,69,820.7 18,54,738.5 22,15,466.4
1. Interest Receipts 14,437.8 25,003.0 18,002.8 29,215.7 2,69,315.0 1,70,739.5 1,67,652.2 1,91,411.5
2. Dividends and Profits 125.7 582.9 800.0 800.0 289.2 5,825.1 6,640.1 6,740.1
3. General Services 2,81,132.6 6,01,731.4 3,75,906.2 3,46,149.8 1,34,746.7 2,54,853.6 3,50,475.3 3,87,878.9
of which: State Lotteries 7,632.0 1,10,852.6 24,716.0 20,000.0

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item PUNJAB RAJASTHAN
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) 60,711.4 63,468.6 88,001.7 1,00,779.4 1,33,597.6 1,88,297.7 1,89,776.5 2,03,476.1
i) Education, Sports, Art and Culture 13,770.4 5,770.2 8,877.9 13,439.0 11,506.5 21,821.3 15,898.0 21,249.2
ii) Medical and Public Health 28,761.1 36,676.8 43,000.0 43,000.0 22,709.2 23,254.3 30,029.8 32,138.0
iii) Family Welfare 3.1 3.5 2.2 2.2 13.5 32.1 16.0 17.0
iv) Water Supply and Sanitation 876.3 1,200.0 100.0 1,025.0 54,742.6 75,000.0 75,000.0 75,000.0
v) Housing 636.3 624.2 800.0 800.0 778.9 1,060.3 1,090.2 1,160.2
vi) Urban Development 4,977.6 10,650.0 9,200.0 26,960.0 393.1 4,432.9 491.9 541.9
vii) Labour and Employment 2,744.0 2,648.4 3,700.0 3,730.7 39,296.1 56,051.3 61,566.3 67,969.3
viii) Social Security and Welfare 4,400.5 5,585.5 22,000.5 10,500.0 2,513.2 4,775.0 3,104.6 2,967.2
ix) Others 4,542.0 309.9 321.2 1,322.5 1,644.4 1,870.4 2,579.8 2,433.3
5. Fiscal Services
6. Economic Services (i to xvii) 58,805.4 85,062.4 83,926.4 1,53,276.2 8,27,354.0 11,50,104.8 11,40,194.4 14,25,959.7
i) Crop Husbandry 762.5 732.5 762.4 845.0 1,046.6 1,196.8 1,196.1 1,244.1
ii) Animal Husbandry 618.8 976.0 855.6 898.4 947.0 2,884.8 2,315.5 2,355.5
iii) Fisheries 16.6 17.5 54.9 28.4 5,199.8 7,600.0 6,200.0 7,200.0
iv) Forestry and Wildlife 3,087.5 2,890.1 2,371.0 26,303.1 7,366.7 19,075.0 15,050.0 20,150.0
v) Plantations
vi) Co-operation 746.5 707.6 602.0 900.0 9,575.2 2,451.0 736.7 851.7
vii) Other Agricultural Programmes 277.0 540.6 550.5 550.5 1,123.7 1,263.0 1,398.5 1,563.5
viii) Major and Medium Irrigation Projects 9,191.7 9,396.9 11,056.4 12,500.0 24,546.8 18,663.0 18,625.0 21,410.0
ix) Minor Irrigation 243.1 350.6 2,636.8 5,001.8 559.7 4,775.0 4,275.0 3,300.0
x) Power 0.2 3,070.6 3,952.9 4,009.2 4,334.0
xi) Petroleum 1,90,479.8 3,50,000.0 4,00,000.0 5,00,000.0
xii) Village and Small Industries 41.5 46.0 40.0 40.0 355.3 752.1 100.7 101.2
xiii) Industries@ 12,057.1 22,800.0 14,603.0 35,003.0 4,96,714.3 7,10,109.9 6,30,211.3 8,00,210.8
xiv) Ports and Light Houses
xv) Road Transport 11,016.8 25,000.0 16,700.0 33,560.0
xvi) Tourism 50.1 0.2 0.2 64.5 120.0 90.0 120.0
xvii) Others* 20,696.2 21,604.5 33,693.9 37,645.9 86,304.0 27,261.5 55,986.4 63,119.0
D. Grants from the Centre (1 to 7)** 24,20,500.8 38,03,836.8 23,40,032.0 28,73,103.6 24,79,564.5 36,47,549.0 43,28,977.9 45,31,761.4
1. State Plan Schemes 32,377.2 24,576.4 43,081.1
2. Central Plan Schemes 4,974.6 998.2 2,403.5
3. Centrally Sponsored Schemes 2,87,992.5 8,03,613.0 5,55,302.4 8,17,010.0 12,59,542.9 19,04,131.5 21,39,604.9 24,72,939.6
4. NEC/ Special Plan Scheme
5. Finance Commission Grants 11,48,123.3 12,50,800.0 12,85,396.0 10,77,841.0 6,23,650.0 16,05,117.5 17,26,531.2 11,75,878.2
i) Post Devolution Revenue Deficit Grants 7,65,890.0 10,08,100.0 10,08,100.0 8,27,400.0
ii) Grants for Rural Local Bodies 2,58,090.8 1,02,600.0 1,52,400.0 1,21,270.0 2,89,650.0 2,85,401.0 3,81,956.6 3,75,047.1
iii) Grants for Urban Local Bodies 66,800.0 90,600.0 75,396.0 77,196.0 1,85,900.0 1,83,815.7 1,54,030.1 1,59,030.2
iv) Grant in aid for State Disaster Response Fund 57,342.5 49,500.0 49,500.0 51,975.0 1,48,100.0 1,48,100.0 1,18,480.0 1,24,480.0
v) Others (including Health Sector Grants) 9,87,800.8 10,72,064.4 5,17,320.8
6. Grants under proviso to Article 275(1) of the Constitution 9,166.0 23,100.0 7,383.1 11,317.5
7. Other Grants 9,84,385.0 17,12,072.0 4,73,759.0 9,32,768.0 5,87,205.6 1,15,200.0 4,55,458.7 8,71,626.0
of which: GST Compensation (1)#
GST Compensation (2)# 9,69,405.1 16,87,072.0 4,53,759.0 9,07,768.0 5,63,284.3 4,10,700.0 6,76,800.0

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item SIKKIM TAMIL NADU
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) 5,60,782.2 7,74,269.8 8,22,325.8 8,42,059.5 1,74,07,629.6 2,02,49,588.7 2,03,87,817.2 2,31,40,728.0
I. TAX REVENUE (A+B) 3,26,897.4 3,77,786.8 4,21,779.8 4,50,501.0 1,31,07,746.6 1,53,79,245.6 1,55,43,776.7 1,76,11,106.6
A. State's Own Tax Revenue (1 to 3) 96,670.4 1,19,547.8 1,19,547.8 1,33,642.0 1,06,15,294.8 1,26,64,414.6 1,21,85,754.7 1,42,79,992.6
1. Taxes on Income (i+ii) 1,429.2 1,500.0 1,500.0 1,600.0 3.4 15.2 15.8 15.8
i) Agricultural Income Tax 3.4 15.2 15.8 15.8
ii) Taxes on Professions, Trades, Callings and Employment 1,429.2 1,500.0 1,500.0 1,600.0
2. Taxes on Property and Capital Transactions (i to iii) 2,645.7 2,038.1 2,038.1 2,292.7 11,89,438.9 13,82,606.1 14,63,490.3 16,66,236.5
i) Land Revenue 1,332.8 860.0 860.0 860.0 21,119.3 55,974.5 29,671.2 32,598.5
ii) Stamps and Registration Fees 1,312.9 1,178.1 1,178.1 1,432.7 11,67,503.8 13,25,266.6 14,32,519.2 16,32,273.0
iii) Urban Immovable Property Tax 815.8 1,365.0 1,300.0 1,365.0
3. Taxes on Commodities and Services (i to viii) 92,595.5 1,16,009.7 1,16,009.7 1,29,749.3 94,25,852.5 1,12,81,793.3 1,07,22,248.6 1,26,13,740.4
i) Sales Tax (a to e) 19,524.7 22,000.0 22,000.0 23,300.0 43,48,930.6 53,79,799.8 48,82,162.8 57,20,336.8
a) Central Sales Tax 1,848.3 40,847.7 52,951.2 54,864.9 57,047.9
b) State Sales Tax/VAT 17,631.5 22,000.0 22,000.0 23,300.0 43,08,082.9 53,26,848.6 48,27,297.9 56,63,288.9
c) Surcharge on Sales Tax
d) Receipts of Turnover Tax
e) Other Receipts 45.0
ii) State Excise 21,027.1 27,500.0 27,500.0 29,700.0 7,82,165.7 8,76,982.6 8,16,728.3 10,58,911.5
iii) Taxes on Vehicles 2,896.3 4,350.0 4,350.0 4,600.0 4,56,117.2 6,58,174.8 5,63,502.8 7,14,925.0
iv) Taxes on Goods and Passengers 206.5 1,102.6 1,567.5 1,645.9
v) Taxes and Duties on Electricity 48,247.0 1,35,489.1 1,57,904.3 1,63,311.6
vi) Entertainment Tax 2.3 (4,101.8) 21.0 (1,991.0) (1,990.7)
vii) State Goods and Services Tax 46,304.1 57,900.1 57,900.1 68,682.3 37,94,209.9 42,30,019.4 43,02,288.0 49,56,513.2
viii) Other Taxes and Duties 2,841.0 4,259.6 4,259.6 3,467.0 77.4 204.2 85.8 87.1
B. Share in Central Taxes (i to x) 2,30,227.0 2,58,239.0 3,02,232.0 3,16,859.0 24,92,451.7 27,14,831.0 33,58,022.0 33,31,114.0
i) Central Goods and Services Tax (CGST) 68,682.0 83,439.0 90,444.0 1,04,041.0 7,40,664.0 8,77,180.0 9,54,243.0 10,93,776.0
ii) Corporation Tax 69,410.0 75,134.0 90,070.0 98,936.0 7,52,026.4 7,89,873.0 9,41,717.0 10,40,100.0
iii) Income Tax 71,849.0 76,350.0 89,375.0 95,551.0 7,70,982.3 8,02,660.0 9,34,765.0 10,04,517.0
iv) Estate Duty
v) Other Taxes on Income and Expenditure 1.0 8.0
vi) Taxes on Wealth 1.0 (3.0) 14.0 (4.0) (34.0) 274.0 (37.0)
vii) Customs 11,773.0 15,604.0 19,759.0 13,738.0 1,32,408.0 1,64,041.0 3,04,797.0 1,44,426.0
viii) Union Excise Duties 7,344.0 7,556.0 9,353.0 4,279.0 83,775.0 79,439.0 1,70,142.0 44,987.0
ix) Service Tax 967.0 159.0 2,880.0 318.0 10,804.0 1,672.0 52,558.0 3,345.0
x) Other Taxes and Duties on Commodities and Services 201.0 336.0 1,792.0 (482.0)
II. NON-TAX REVENUE (C+D) 2,33,884.8 3,96,483.0 4,00,546.0 3,91,558.5 42,99,883.1 48,70,343.1 48,44,040.5 55,29,621.4
C. State's Own Non-Tax Revenue (1 to 6) 66,229.0 77,521.9 54,421.9 99,008.6 10,42,185.3 14,13,901.3 11,83,093.1 15,53,724.2
1. Interest Receipts 12,694.8 7,651.0 3,651.0 5,830.0 3,52,447.2 5,34,994.6 4,83,760.5 6,44,964.3
2. Dividends and Profits 278.2 100.0 100.0 140.0 20,496.5 18,486.1 27,893.1 27,917.1
3. General Services 8,713.8 20,037.3 13,037.3 17,263.7 1,23,071.5 1,70,706.9 1,66,681.9 1,71,859.3
of which: State Lotteries 2,237.3 4,833.0 733.0 3,042.0 0.1 0.1 0.1

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item SIKKIM TAMIL NADU
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) 2,789.7 1,932.2 1,932.2 3,124.5 3,99,226.9 4,00,036.5 3,19,061.6 4,25,916.5
i) Education, Sports, Art and Culture 1,429.2 142.4 142.4 1,263.9 1,64,963.2 1,17,958.1 71,534.7 1,14,493.2
ii) Medical and Public Health 282.9 698.4 698.4 708.4 81,926.4 1,11,753.6 1,06,759.8 1,39,662.9
iii) Family Welfare 17,759.1 15,413.7 5,114.9 2,593.5
iv) Water Supply and Sanitation 551.7 585.1 585.1 640.0 25.1 36.0 40.6 42.1
v) Housing 62.0 60.0 60.0 60.0 20,535.1 22,633.9 23,781.5 24,257.3
vi) Urban Development 290.7 287.8 287.8 286.1 82,942.5 89,619.3 70,672.1 1,01,610.5
vii) Labour and Employment 113.8 75.0 75.0 82.5 15,691.4 17,772.2 18,589.3 18,630.0
viii) Social Security and Welfare 46.8 52.5 52.5 52.5 9,143.5 9,825.8 11,282.9 11,341.4
ix) Others 12.6 31.0 31.0 31.0 6,240.8 15,023.9 11,286.0 13,285.7
5. Fiscal Services 0.1 0.8 0.4 0.5
6. Economic Services (i to xvii) 41,752.6 47,801.4 35,701.4 72,650.5 1,46,943.2 2,89,676.5 1,85,695.5 2,83,066.5
i) Crop Husbandry 48.3 72.8 72.8 74.8 7,542.3 23,861.7 10,524.4 12,144.2
ii) Animal Husbandry 124.3 122.0 122.0 137.7 1,325.8 1,568.1 1,532.5 1,614.3
iii) Fisheries 6.5 7.0 7.0 7.8 1,234.0 755.7 1,297.1 1,333.3
iv) Forestry and Wildlife 1,488.4 1,900.0 1,900.0 23,194.0 9,470.2 2,430.5 5,472.4 5,835.3
v) Plantations 300.0 100.0 300.0
vi) Co-operation 3.7 9.0 9.0 9.0 3,183.7 2,957.7 3,194.7 3,137.2
vii) Other Agricultural Programmes 2,454.2 7,154.6 8,619.5 8,654.2
viii) Major and Medium Irrigation Projects 6,023.0 5,659.0 14,178.7 8,098.2
ix) Minor Irrigation 18.4 7.5 7.5 10.0 318.8 447.8 329.9 335.4
x) Power 34,604.5 38,000.0 28,100.0 39,444.0 0.2 0.2
xi) Petroleum 2.4 2.5 22.0 22.5
xii) Village and Small Industries 11.6 25.0 25.0 25.0 1,143.9 1,755.7 1,989.7 1,968.9
xiii) Industries@ 171.5 246.1 246.1 295.2 76,543.3 2,22,427.3 1,11,080.4 2,11,911.8
xiv) Ports and Light Houses 363.0 400.0
xv) Road Transport 4,787.4 6,500.0 4,500.0 8,488.0 685.0
xvi) Tourism 344.5 400.0 400.0 440.0 16.2 52.0 512.4 50.0
xvii) Others* 143.6 212.1 212.1 225.0 36,637.5 20,204.0 26,941.9 27,960.9
D. Grants from the Centre (1 to 7)** 1,67,655.8 3,18,961.2 3,46,124.2 2,92,549.9 32,57,697.7 34,56,441.8 36,60,947.4 39,75,897.2
1. State Plan Schemes 500.0 500.0
2. Central Plan Schemes
3. Centrally Sponsored Schemes 87,852.5 2,00,576.1 2,03,119.3 1,75,618.0 12,48,367.9 18,04,093.7 19,24,303.0 21,32,530.7
4. NEC/ Special Plan Scheme
5. Finance Commission Grants 63,583.6 79,498.0 78,998.0 56,298.0 8,64,346.3 8,00,900.0 9,75,440.8 5,99,800.0
i) Post Devolution Revenue Deficit Grants 44,799.6 67,800.0 67,800.0 44,000.0 4,02,494.3 3,01,000.0 3,00,992.8 80,600.0
ii) Grants for Rural Local Bodies 4,200.0 4,364.0 4,364.0 4,564.0 2,15,677.0 2,66,600.0 4,11,623.0 2,76,100.0
iii) Grants for Urban Local Bodies 2,198.0 2,334.0 1,834.0 2,434.0 1,44,175.0 1,31,300.0 1,60,825.0 1,36,000.0
iv) Grant in aid for State Disaster Response Fund 12,386.0 5,000.0 5,000.0 4,240.0 1,02,000.0 1,02,000.0 1,02,000.0 85,680.0
v) Others (including Health Sector Grants) 1,060.0 21,420.0
6. Grants under proviso to Article 275(1) of the Constitution 516.0 1,700.0 1,700.0 1,531.9
7. Other Grants 15,703.6 36,687.0 61,806.8 59,102.0 11,44,983.6 8,51,448.1 7,61,203.6 12,43,566.5
of which: GST Compensation (1)#
GST Compensation (2)# 2,274.9 10,60,282.7 7,70,500.0 6,95,491.0 11,97,200.0

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