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Date : Dec 11, 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
2021-22
(Accounts)
2022-23
(Budget Estimates)
2022-23
(Revised Estimates)
2023-24
(Budget Estimates)
2021-22
(Accounts)
2022-23
(Budget Estimates)
2022-23
(Revised Estimates)
2023-24
(Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 37,30,930.2 36,37,530.9 38,94,513.3 37,99,987.1 59,23,850.2 93,52,065.4 94,64,871.8 98,26,190.8
I. TAX REVENUE (A+B) 17,06,362.3 17,65,958.2 18,74,973.4 21,50,398.9 11,70,728.2 16,66,600.0 16,30,320.0 20,34,900.0
A. State's Own Tax Revenue (1 to 3) 9,71,458.3 10,88,139.2 10,86,575.4 13,02,596.9 11,70,728.2 16,66,600.0 16,30,320.0 20,34,900.0
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) 32,341.3 42,231.6 41,427.1 45,615.9 62,530.0 58,600.0 58,520.0 72,500.0
i) Land Revenue 481.3 2,306.4 1,501.8 1,715.9 11,328.4 1,100.0 1,250.0 7,500.0
ii) Stamps and Registration Fees 31,860.0 39,925.3 39,925.3 43,900.0 51,201.5 57,500.0 57,270.0 65,000.0
iii) Urban Immovable Property Tax              
3. Taxes on Commodities and Services (i to viii) 9,39,117.0 10,45,907.6 10,45,148.3 12,56,981.1 11,08,198.2 16,08,000.0 15,71,800.0 19,62,400.0
i) Sales Tax (a to e) 1,59,224.3 1,81,000.0 1,43,047.7 1,84,004.9 1,90,631.5 1,80,000.0 1,80,000.0 1,80,000.0
a) Central Sales Tax 6,479.4 5,434.8 3,888.4 4,471.6      
b) State Sales Tax/VAT 1,52,745.0 1,75,565.2 1,39,159.4 1,79,533.3 1,90,631.5 1,80,000.0 1,80,000.0 1,80,000.0
c) Surcharge on Sales Tax              
d) Receipts of Turnover Tax              
e) Other Receipts              
ii) State Excise 1,98,062.5 2,13,096.0 2,19,701.9 2,35,081.1 1,78,279.3 1,90,000.0 1,90,000.0 2,40,000.0
iii) Taxes on Vehicles 51,003.5 51,210.5 68,018.2 77,540.7 61,623.7 95,000.0 80,000.0 1,30,000.0
iv) Taxes on Goods and Passengers 9,918.2 11,269.1 6,865.3 5,201.5 573.0 500.0 1,800.0 5,000.0
v) Taxes and Duties on Electricity 39,350.6 40,332.5 32,592.0 40,338.6 37,660.2 82,500.0 60,000.0 90,000.0
vi) Entertainment Tax 4.5 7.4 5.4 5.9    
vii) State Goods and Services Tax 4,48,214.6 5,12,979.4 5,39,980.4 6,26,377.2 6,39,430.6 10,60,000.0 10,60,000.0 13,17,400.0
viii) Other Taxes and Duties 33,338.7 36,012.7 34,937.3 88,431.1      
B. Share in Central Taxes (i to x) 7,34,904.0 6,77,819.0 7,88,398.0 8,47,802.0
i) Central Goods and Services Tax (CGST) 2,10,541.0 2,22,563.0 2,44,303.0 2,74,139.0      
ii) Corporation Tax 2,20,248.0 2,11,641.0 2,45,512.0 2,71,353.0      
iii) Income Tax 2,16,983.0 2,04,400.0 2,66,826.0 2,63,989.0      
iv) Estate Duty              
v) Other Taxes on Income and Expenditure 2.0      
vi) Taxes on Wealth 40.0 -8.0 -7.0 -7.0      
vii) Customs 51,058.0 29,388.0 20,955.0 26,894.0      
viii) Union Excise Duties 26,582.0 9,154.0 10,481.0 11,264.0      
ix) Service Tax 8,735.0 681.0 328.0 170.0      
x) Other Taxes and Duties on Commodities and Services 715.0      
II. NON-TAX REVENUE (C+D) 20,24,567.9 18,71,572.8 20,19,539.9 16,49,588.2 47,53,122.0 76,85,465.4 78,34,551.8 77,91,290.8
C. Own Non-Tax Revenue (1 to 6) 2,61,236.2 2,76,940.0 3,02,330.3 3,44,720.2 4,84,045.1 8,64,779.9 9,22,526.4 13,59,346.8
1. Interest Receipts 17,394.8 16,543.2 12,959.2 9,675.7 1,654.0 246.5 127.0 43.0
2. Dividends and Profits 16,653.4 25,295.7 18,107.1 18,207.1   1,50,000.0 1,20,000.0 2,00,000.0
3. General Services 27,844.6 23,900.1 27,766.0 27,739.0 16,955.1 16,381.5 11,810.8 41,500.0
of which: State Lotteries              

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item HIMACHAL PRADESH JAMMU AND KASHMIR
2021-22
(Accounts)
2022-23
(Budget Estimates)
2022-23
(Revised Estimates)
2023-24
(Budget Estimates)
2021-22
(Accounts)
2022-23
(Budget Estimates)
2022-23
(Revised Estimates)
2023-24
(Budget Estimates)
1 2 3 4 5 2 3 4 5
4. Social Services (i to ix) 39,189.9 45,423.8 47,019.0 49,486.5 64,832.2 70,191.1 70,804.2 1,65,490.5
i) Education, Sports, Art and Culture 25,769.8 31,065.6 33,510.3 35,028.0 47,411.9 400.0 617.5 650.0
ii) Medical and Public Health 2,010.9 1,861.9 2,527.8 2,662.5 3,099.3 8,000.0 8,851.1 14,000.0
iii) Family Welfare 0.8 4.1 2.2 2.4 3.8    
iv) Water Supply and Sanitation 7,307.5 8,506.9 6,637.8 7,056.5 11,188.2 60,000.0 60,000.0 90,000.0
v) Housing 388.6 538.5 538.5 550.8 574.3 1,443.0 643.0 60,000.0
vi) Urban Development 472.9 650.5 350.5 500.5 1,230.6 40.0 34.0 36.5
vii) Labour and Employment 1,394.0 1,144.5 1,145.4 1,225.6 758.4 302.6 654.3 800.0
viii) Social Security and Welfare 1,722.7 1,382.4 2,182.7 2,333.7 562.7 5.0 3.9 3.0
ix) Others 122.7 269.5 123.8 126.4 3.1 0.5 0.5 1.0
5. Fiscal Services              
6. Economic Services (i to xvii) 1,60,153.5 1,65,777.2 1,96,479.0 2,39,611.9 4,00,603.7 6,27,960.7 7,19,784.5 9,52,313.3
i) Crop Husbandry 819.2 1,209.8 1,466.6 1,486.8 1,619.0 1,590.5 1,613.5 1,700.0
ii) Animal Husbandry 181.1 132.2 203.1 217.3 1,232.9 1,570.0 1,527.0 2,000.0
iii) Fisheries 451.6 423.0 405.5 443.3 988.1 1,500.0 1,302.0 2,000.0
iv) Forestry and Wildlife 10,628.2 9,482.0 7,729.2 8,293.5 20,123.0 60,000.0 76,987.2 90,000.0
v) Plantations 2.1 2.0 2.0 2.1      
vi) Co-operation 312.3 340.0 551.2 436.8 23.2 20.0 7.5 11.3
vii) Other Agricultural Programmes 53.9 77.8 77.8 83.2 49.6 80.0 88.0 93.0
viii) Major and Medium Irrigation Projects 7.3 93.2 94.0 94.7 88,662.3 100.0 88,590.0 1,00,000.0
ix) Minor Irrigation 69.3 217.9 217.9 233.1 1,093.5 2,200.0 3,154.0 5,000.0
x) Power 1,18,351.3 1,16,582.5 1,45,830.9 1,84,637.6 2,71,574.7 5,00,000.0 4,60,935.7 6,00,000.0
xi) Petroleum              
xii) Village and Small Industries 146.3 203.8 575.4 155.5 345.6 380.2 20,367.5 60,000.0
xiii) Industries@ 24,036.4 24,762.7 26,403.3 29,001.1 12,877.8 50,000.0 59,109.0 72,849.0
xiv) Ports and Light Houses              
xv) Road Transport 14.4 42.0 42.0 42.0      
xvi) Tourism 237.4 311.3 379.6 406.2 989.5 2,000.0 1,492.5 3,000.0
xvii) Others* 4,842.7 11,897.2 12,500.7 14,078.8 1,024.7 8,520.0 4,610.5 15,660.0
D. Grants from the Centre (1 to 7)** 17,63,331.7 15,94,632.8 17,17,209.6 13,04,868.0 42,69,077.0 68,20,685.5 69,12,025.4 64,31,944.0
1. State Plan Schemes           8,00,000.0    
2. Central Plan Schemes              
3. Centrally Sponsored Schemes 5,40,575.0 3,83,709.8 4,87,786.6 3,91,854.0 6,71,376.7 21,75,144.6 69,12,025.4 64,31,944.0
4. NEC/ Special Plan Scheme              
5. Finance Commission Grants 11,04,426.0 10,39,423.0 10,39,423.0 9,11,514.0
i) Post Devolution Revenue Deficit Grants 10,24,900.0 9,37,700.0 9,37,700.0 8,05,800.0      
ii) Grants for Rural Local Bodies 25,097.2 42,158.0 42,158.0 42,921.0      
iii) Grants for Urban Local Bodies 13,528.8 16,765.0 16,765.0 17,693.0      
iv) Grant in aid for State Disaster Response Fund 32,720.0 42,800.0 42,800.0 45,100.0      
v) Others (including Health Sector Grants) 8,180.0      
6. Grants under proviso to Article 275(1) of the Constitution 1,500.0 1,500.0 1,500.0      
7. Other Grants 1,16,830.8 1,70,000.0 1,90,000.0 35,97,700.3 38,45,540.9    
of which: GST Compensation (1)#      
GST Compensation (2)# 1,16,799.1 1,70,000.0 1,70,000.0 89,256.4    

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item JHARKHAND KARNATAKA
2021-22
(Accounts)
2022-23
(Budget Estimates)
2022-23
(Revised Estimates)
2023-24
(Budget Estimates)
2021-22
(Accounts)
2022-23
(Budget Estimates)
2022-23
(Revised Estimates)
2023-24
(Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 69,72,186.1 83,02,516.2 83,42,019.3 98,33,715.0 1,95,76,183.3 1,89,88,754.4 2,12,35,957.7 2,38,40,981.0
I. TAX REVENUE (A+B) 49,02,425.2 51,85,658.0 56,08,979.0 64,63,929.0 1,54,02,236.0 1,56,66,596.7 1,78,47,900.0 2,10,55,481.0
A. State's Own Tax Revenue (1 to 3) 21,28,961.2 24,84,442.5 24,72,042.5 30,85,712.8 1,20,73,878.0 1,26,88,275.7 1,43,88,300.0 1,73,30,260.0
1. Taxes on Income (i+ii) 4,615.0 14,442.5 14,442.5 9,712.8 1,26,964.3 1,15,000.0 1,15,000.0 1,40,000.0
i) Agricultural Income Tax 0.1 66.8    
ii) Taxes on Professions, Trades, Callings and Employment 4,614.9 14,442.5 14,442.5 9,712.8 1,26,897.6 1,15,000.0 1,15,000.0 1,40,000.0
2. Taxes on Property and Capital Transactions (i to iii)   2,60,845.4   2,70,000.0   2,70,000.0   2,70,000.0   14,20,114.9   15,04,269.0   17,04,269.0   25,10,385.0
i) Land Revenue 1,62,120.8 1,50,000.0 1,50,000.0 1,50,000.0 18,148.7 4,269.0 4,269.0 10,385.0
ii) Stamps and Registration Fees 98,724.6 1,20,000.0 1,20,000.0 1,20,000.0 14,01,966.2 15,00,000.0 17,00,000.0 25,00,000.0
iii) Urban Immovable Property Tax      
3. Taxes on Commodities and Services (i to viii) 18,63,500.8 22,00,000.0 21,87,600.0 28,06,000.0 1,05,26,798.8 1,10,69,006.7 1,25,69,031.0 1,46,79,875.0
i) Sales Tax (a to e) 5,21,339.7 6,45,000.0 6,22,600.0 8,69,500.0 19,27,369.9 17,64,000.0 18,64,000.0 21,10,000.0
a) Central Sales Tax 2,442.2 11,706.8 7,552.8 10,554.1 97,732.0    
b) State Sales Tax/VAT 5,18,894.9 6,33,235.5 6,15,015.0 8,58,900.9 18,35,923.7 17,58,000.0 18,58,000.0 21,10,000.0
c) Surcharge on Sales Tax 0.1 11.5 6.2 8.7      
d) Receipts of Turnover Tax 0.2 45.5 24.4 34.1      
e) Other Receipts 2.4 0.7 1.6 2.2 -6,285.8 6,000.0 6,000.0  
ii) State Excise 1,80,660.7 2,50,000.0 2,05,000.0 2,36,000.0 26,37,767.8 29,00,000.0 32,00,000.0 36,00,000.0
iii) Taxes on Vehicles 1,26,278.4 1,65,000.0 1,65,000.0 1,80,000.0 6,91,526.0 8,00,668.7 9,00,700.0 11,50,000.0
iv) Taxes on Goods and Passengers 1,784.6    
v) Taxes and Duties on Electricity 79,171.8 91,775.0 91,775.0 1,20,000.0 2,72,386.5 2,82,338.0 2,82,331.0 2,04,875.0
vi) Entertainment Tax 302.4 33.2 33.2 47.5 57.3    
vii) State Goods and Services Tax 9,55,739.7 10,45,000.0 11,00,000.0 14,00,000.0 49,92,901.9 53,22,000.0 63,22,000.0 76,15,000.0
viii) Other Taxes and Duties 8.1 3,191.8 3,191.8 452.5 3,004.9    
B. Share in Central Taxes (i to x) 27,73,464.0 27,01,215.5 31,36,936.5 33,78,216.2 33,28,358.0 29,78,321.0 34,59,600.0 37,25,221.0
i) Central Goods and Services Tax (CGST) 8,36,718.0 6,80,000.0 7,88,658.0 8,47,558.0 9,15,836.0 9,77,936.0 11,13,361.0 12,04,561.0
ii) Corporation Tax 7,13,876.0 7,40,000.0 8,59,400.0 9,25,500.0 9,82,319.0 9,29,945.0 11,18,656.0 11,92,316.0
iii) Income Tax 8,69,339.0 7,20,000.0 8,37,621.0 9,00,500.0 9,62,393.0 8,98,130.0 10,87,991.0 11,59,962.0
iv) Estate Duty      
v) Other Taxes on Income and Expenditure 6.0 557.5 557.5 287.2 7.0    
vi) Taxes on Wealth 178.0 263.0 -33.0 -33.0 -31.0
vii) Customs 2,05,954.0 2,20,000.0 2,55,500.0 2,75,100.0 2,57,381.0 1,29,130.0 92,076.0 1,18,171.0
viii) Union Excise Duties 1,08,891.0 3,30,000.0 3,83,200.0 4,12,700.0 1,53,933.0 40,223.0 46,054.0 49,494.0
ix) Service Tax 35,600.0 10,000.0 10,000.0 12,971.0 52,833.0 2,990.0 1,495.0 748.0
x) Other Taxes and Duties on Commodities and Services 2,902.0 658.0 2,000.0 3,600.0 3,393.0    
II. NON-TAX REVENUE (C+D) 20,69,760.9 31,16,858.2 27,33,040.3 33,69,786.0 41,73,947.3 33,22,157.7 33,88,057.7 27,85,500.0
C. Own Non-Tax Revenue (1 to 6) 10,03,075.5 13,76,284.2 12,88,341.1 17,25,944.4 11,77,703.5 10,94,056.7 10,94,099.7 12,50,000.0
1. Interest Receipts 9,553.7 12,000.0 12,000.0 35,000.0 1,31,497.6 85,484.7 85,527.7 19,853.0
2. Dividends and Profits 2,500.0 2,500.0 1,000.0 34,978.3 20,320.0 20,320.0 28,573.0
3. General Services 69,333.3 40,354.7 74,588.7 99,180.0 1,70,844.9 1,58,435.0 1,58,435.0 1,43,993.0
of which: State Lotteries 0.3 0.2 0.2      

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item JHARKHAND KARNATAKA
2021-22
(Accounts)
2022-23
(Budget Estimates)
2022-23
(Revised Estimates)
2023-24
(Budget Estimates)
2021-22
(Accounts)
2022-23
(Budget Estimates)
2022-23
(Revised Estimates)
2023-24
(Budget Estimates)
1 2 3 4 5 2 3 4 5
4. Social Services (i to ix) 52,042.8 77,936.2 82,251.8 78,701.9 99,261.6 92,232.0 92,232.0 71,388.0
i) Education, Sports, Art and Culture 12,829.2 20,049.0 20,049.0 20,000.0 28,720.1 17,727.0 17,727.0 200.0
ii) Medical and Public Health 877.9 18,881.0 10,000.0 5,000.0 52,212.1 49,226.0 49,226.0 48,932.0
iii) Family Welfare 0.1 0.2 0.2 0.1 291.4 70.0 70.0 50.0
iv) Water Supply and Sanitation 968.7 1,484.0 1,484.0 1,500.0 700.6 1,202.0 1,202.0 1,512.0
v) Housing 125.0 790.0 790.0 200.0 8,248.9 9,907.0 9,907.0 7,979.0
vi) Urban Development 26,293.4 16,803.4 30,000.0 35,000.0 1,256.8 7,280.0 7,280.0 5,543.0
vii) Labour and Employment 5,810.8 9,615.0 9,615.0 8,000.0 6,038.0 5,471.0 5,471.0 5,946.0
viii) Social Security and Welfare 320.8 3,524.0 3,524.0 1,000.0 960.1 566.0 566.0 431.0
ix) Others 4,817.1 6,789.6 6,789.6 8,001.8 833.6 783.0 783.0 795.0
5. Fiscal Services 0.1 0.1      
6. Economic Services (i to xvii) 8,72,145.7 12,43,493.2 11,17,000.4 15,12,062.5 7,41,121.1 7,37,585.0 7,37,585.0 9,86,193.0
i) Crop Husbandry 533.7 30,970.2 2,000.0 5,000.0 20,117.6 855.0 855.0 1,102.0
ii) Animal Husbandry 314.9 2,794.0 2,794.0 1,200.0 737.2 912.0 912.0 1,145.0
iii) Fisheries 610.4 2,755.0 2,755.0 1,200.0 2,246.0 2,628.0 2,628.0 2,919.0
iv) Forestry and Wildlife 65,575.8 60,550.0 60,550.0 60,575.0 28,168.9 28,127.0 28,127.0 21,892.0
v) Plantations 0.2 0.2 0.2 0.1    
vi) Co-operation 96.2 1,660.0 1,660.0 650.0 5,032.0 4,143.0 4,143.0 4,670.0
vii) Other Agricultural Programmes 16.0 93.0 93.0 50.0 2.7 4.0 4.0 2.0
viii) Major and Medium Irrigation Projects 12,082.5 45,894.7 13,881.7 16,000.0 2,090.8 2,347.0 2,347.0 3,612.0
ix) Minor Irrigation 159.8 303.2 303.2 305.0 140.2 73.0 73.0 84.0
x) Power 4,790.9 17,868.3 9,000.0 10,000.0 26,207.4 24,223.0 24,223.0 21,434.0
xi) Petroleum      
xii) Village and Small Industries 3,030.5 3,020.3 3,020.3 4,800.0 5,325.3 4,934.0 4,934.0 5,033.0
xiii) Industries@ 7,55,804.1 9,73,231.1 9,73,231.1 13,69,000.0 6,31,059.6 6,50,072.0 6,50,072.0 9,00,232.0
xiv) Ports and Light Houses 630.2 590.0 590.0 840.0
xv) Road Transport 0.8 0.8 0.8      
xvi) Tourism 0.7 2,383.7 2,383.7 1.0 892.7 30.0 30.0 153.0
xvii) Others* 29,130.3 1,01,968.7 45,327.5 43,280.5 18,470.7 18,647.0 18,647.0 23,075.0
D. Grants from the Centre (1 to 7)** 10,66,685.5 17,40,574.0 14,44,699.2 16,43,841.6 29,96,243.8 22,28,101.0 22,93,958.0 15,35,500.0
1. State Plan Schemes      
2. Central Plan Schemes      
3. Centrally Sponsored Schemes 6,57,715.9 12,54,716.0 7,48,084.9 12,75,902.7 12,63,836.5 11,70,401.0 7,76,336.0 7,50,100.0
4. NEC/ Special Plan Scheme      
5. Finance Commission Grants 2,19,829.8 2,68,100.1 3,17,450.1 2,54,900.2 6,23,903.5 5,05,800.0 4,10,600.0 5,22,300.0
i) Post Devolution Revenue Deficit Grants 1,63,100.0    
ii) Grants for Rural Local Bodies 69,930.0 1,30,000.0 1,92,450.0 1,30,700.1 2,37,550.5 2,46,300.0 2,26,300.0 2,49,000.0
iii) Grants for Urban Local Bodies 60,020.0 81,300.0 34,100.0 33,700.0 89,000.0 1,21,300.0 1,01,300.0 1,28,200.0
iv) Grant in aid for State Disaster Response Fund 45,440.0 56,800.0 56,800.0 56,800.0 63,280.0 83,000.0 83,000.0 87,200.0
v) Others (including Health Sector Grants) 44,439.8 0.1 34,100.1 33,700.2 70,973.0 55,200.0   57,900.0
6. Grants under proviso to Article 275(1) of the Constitution 3,210.0 1,700.0 1,517.9 4,900.0
7. Other Grants 1,89,139.7 2,17,758.0 3,79,164.2 1,13,038.7 11,05,293.8 5,50,200.0 11,05,504.2 2,58,200.0
of which: GST Compensation (1)#        
GST Compensation (2)# 1,52,562.6 50,000.0 2,02,300.0 8,97,642.7 5,00,000.0 10,54,800.0 2,35,000.0

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