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Date : Dec 11, 2023
States: Meghalaya, Mizoram, Nagaland, Odisha
Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item MEGHALAYA MIZORAM
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) 14,27,413.7 16,03,535.3 17,64,609.2 19,41,433.4 9,15,973.9 11,42,620.5 12,27,755.2 11,48,662.5
I. TAX REVENUE (A+B) 8,88,100.6 8,83,910.0 10,02,165.3 11,03,917.0 5,07,679.8 4,88,453.7 5,55,079.7 6,19,154.8
A. State's Own Tax Revenue (1 to 3) 2,30,037.5 2,57,540.0 2,63,551.3 3,20,466.0 85,392.8 80,129.7 97,179.7 1,08,429.8
1. Taxes on Income (i+ii) 412.4 402.0 437.0 524.0 1,518.5 1,700.5 1,500.5 1,500.6
i) Agricultural Income Tax
ii) Taxes on Professions, Trades, Callings and Employment 412.4 402.0 437.0 524.0 1,518.5 1,700.5 1,500.5 1,500.6
2. Taxes on Property and Capital Transactions (i to iii) 3,688.5 4,269.0 2,859.0 3,832.0 2,052.7 3,028.0 3,028.0 3,397.7
i) Land Revenue 982.7 451.0 488.0 585.0 1,304.4 1,900.0 1,900.0 1,950.0
ii) Stamps and Registration Fees 2,705.8 3,818.0 2,371.0 3,247.0 748.3 1,128.0 1,128.0 1,447.7
iii) Urban Immovable Property Tax
3. Taxes on Commodities and Services (i to viii) 2,25,936.7 2,52,869.0 2,60,255.3 3,16,110.0 81,821.6 75,401.2 92,651.2 1,03,531.5
i) Sales Tax (a to e) 71,888.7 74,751.0 64,916.0 79,198.0 15,075.5 11,502.0 11,502.0 12,000.0
a) Central Sales Tax -478.2 50.0 40.0 88.0 0.1
b) State Sales Tax/VAT 49,057.0 54,490.0 46,485.0 63,911.0 15,017.1 11,500.0 11,500.0 12,000.0
c) Surcharge on Sales Tax 28.5 55.3
d) Receipts of Turnover Tax
e) Other Receipts 23,281.3 20,211.0 18,391.0 15,199.0 3.0 2.0 2.0
ii) State Excise 30,799.6 35,003.0 35,003.3 41,304.0 178.9 100.0 150.0 180.0
iii) Taxes on Vehicles 9,942.4 10,012.0 12,320.0 15,030.0 2,789.5 3,494.7 3,494.7 4,255.5
iv) Taxes on Goods and Passengers 1,254.5 1,100.0 1,409.0 1,691.0 538.9 503.0 503.0 596.0
v) Taxes and Duties on Electricity 162.6 151.0 136.0 195.0
vi) Entertainment Tax 0.6 5.1 1.5 1.5
vii) State Goods and Services Tax 1,11,793.8 1,31,601.0 1,46,316.0 1,78,506.0 63,233.9 59,800.0 77,000.0 86,500.0
viii) Other Taxes and Duties 94.5 251.0 155.0 186.0
B. Share in Central Taxes (i to x) 6,58,063.1 6,26,370.0 7,38,614.0 7,83,451.0 4,22,287.0 4,08,324.0 4,57,900.0 5,10,725.0
i) Central Goods and Services Tax (CGST) 1,94,554.0 2,05,670.0 2,08,815.0 2,53,331.0 1,26,897.0 1,34,074.0 1,47,170.0 1,65,144.0
ii) Corporation Tax 1,97,431.0 1,95,576.0 2,47,448.0 2,50,756.0 1,22,541.0 1,27,494.0 1,47,899.0 1,63,465.0
iii) Income Tax 1,97,929.0 1,88,886.0 2,41,399.0 2,43,952.0 1,28,788.0 1,23,133.0 1,43,692.0 1,59,030.0
iv) Estate Duty
v) Other Taxes on Income and Expenditure 2.0 1.0
vi) Taxes on Wealth 24.0 -7.0 -7.0 17.0 -5.0 -5.0 -4.0
vii) Customs 42,642.0 27,157.0 29,234.0 24,853.0 27,641.0 17,704.0 12,623.0 16,201.0
viii) Union Excise Duties 19,834.0 8,459.0 9,280.0 10,409.0 12,721.0 5,514.0 6,314.0 6,786.0
ix) Service Tax 4,984.0 629.0 1,139.0 157.0 3,249.0 410.0 207.0 103.0
x) Other Taxes and Duties on Commodities and Services 663.1 1,299.0 432.0
II. NON-TAX REVENUE (C+D) 5,39,313.1 7,19,625.3 7,62,444.0 8,37,516.4 4,08,294.0 6,54,166.8 6,72,675.5 5,29,507.8
C. Own Non-Tax Revenue (1 to 6) 52,458.2 73,072.0 59,021.1 74,259.2 62,211.6 83,643.0 85,509.8 89,699.5
1. Interest Receipts 2,464.9 1,395.0 721.0 865.0 4,182.6 5,837.7 5,837.7 4,600.8
2. Dividends and Profits 11.9 18.0 28.0 33.0
3. General Services 11,444.8 5,758.0 2,507.3 3,008.4 4,793.3 5,729.8 5,765.8 6,966.3
of which: State Lotteries 404.5 3,500.0 3,500.0 3,500.0

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item MEGHALAYA MIZORAM
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) 1,666.3 1,947.0 1,448.5 1,738.8 6,445.7 8,017.0 7,991.7 8,524.6
i) Education, Sports, Art and Culture 190.3 109.0 200.0 240.0 341.7 424.4 424.4 418.4
ii) Medical and Public Health 234.8 313.0 247.0 296.0 414.6 45.0 45.0 616.5
iii) Family Welfare 0.1 1.6 1.6 0.1
iv) Water Supply and Sanitation 678.6 721.0 712.0 855.0 5,483.8 7,000.0 7,000.0 7,200.0
v) Housing 52.9 57.0 56.0 67.0 140.9 220.5 220.5 155.0
vi) Urban Development 1.5 7.0 9.0 11.0 9.9 82.8 57.4 59.2
vii) Labour and Employment 498.7 726.0 215.0 258.0 39.6 84.2 84.2 59.2
viii) Social Security and Welfare 1.5 1.0 1.5 1.8 4.3 148.2 148.2 4.7
ix) Others 7.9 13.0 8.0 10.0 11.0 10.4 10.4 11.5
5. Fiscal Services 1,886.0 22.0 22.0 2,074.6
6. Economic Services (i to xvii) 36,870.3 63,954.0 54,316.2 68,614.0 44,904.0 64,036.5 65,892.7 67,533.2
i) Crop Husbandry 265.0 246.0 246.0 295.0 41.5 94.8 94.8 104.5
ii) Animal Husbandry 220.2 254.0 231.0 282.0 63.2 155.6 155.6 171.2
iii) Fisheries 4.2 2.0 4.0 5.0 90.3 133.5 133.5 146.8
iv) Forestry and Wildlife 11,734.1 12,000.0 13,150.0 17,095.0 539.7 550.0 550.0 600.0
v) Plantations
vi) Co-operation 4.6 574.0 5.0 6.0 57.4 121.0 121.0 121.0
vii) Other Agricultural Programmes 83.1 151.0 151.0 184.0 139.9 203.5 203.5 203.9
viii) Major and Medium Irrigation Projects
ix) Minor Irrigation 16.6 63.0 91.0 109.0 0.6 3.9 3.9 4.1
x) Power 308.6 171.0 276.0 331.0 40,189.8 58,700.0 60,000.0 62,000.0
xi) Petroleum
xii) Village and Small Industries 88.3 83.0 93.0 113.0 21.7 104.3 104.3 63.9
xiii) Industries@ 23,978.4 50,000.0 40,000.0 50,000.0 651.6 1,100.0 1,100.0 1,200.0
xiv) Ports and Light Houses
xv) Road Transport 21.2 5.0 6.0 57.4 153.2 153.2 154.0
xvi) Tourism 1.5 96.0 2.0 3.0 149.6 350.0 350.0 350.0
xvii) Others* 144.5 314.0 62.2 185.0 2,901.2 2,366.7 2,922.9 2,413.8
D. Grants from the Centre (1 to 7)** 4,86,854.9 6,46,553.3 7,03,422.9 7,63,257.2 3,46,082.5 5,70,523.8 5,87,165.7 4,39,808.3
1. State Plan Schemes -2.3
2. Central Plan Schemes
3. Centrally Sponsored Schemes 2,95,561.6 4,05,865.6 4,42,635.3 5,35,013.5 1,33,493.2 2,91,827.4 3,08,469.3 2,67,041.9
4. NEC/ Special Plan Scheme
5. Finance Commission Grants 1,49,464.8 1,31,000.0 1,31,130.0 1,06,324.0 1,91,029.0 1,80,119.0 1,77,000.0 1,63,500.0
i) Post Devolution Revenue Deficit Grants 1,27,900.0 1,03,300.0 1,03,300.0 71,500.0 1,79,000.0 1,61,500.0 1,61,500.0 1,47,400.0
ii) Grants for Rural Local Bodies 9,100.0 14,000.0 14,000.0 14,100.0 3,450.0 7,100.0 7,100.0 7,200.0
iii) Grants for Urban Local Bodies 6,900.0 6,900.0 7,300.0 1,700.0 3,500.0 3,500.0 3,700.0
iv) Grant in aid for State Disaster Response Fund 5,280.0 6,800.0 6,930.0 5,822.0 3,760.0 4,900.0 4,900.0 5,200.0
v) Others (including Health Sector Grants) 7,184.8 7,602.0 3,119.0 3,119.0
6. Grants under proviso to Article 275(1) of the Constitution 2,971.5 1,577.4 1,577.4 991.4
7. Other Grants 41,830.8 1,09,687.7 1,29,657.7 1,21,919.7 18,588.6 97,000.0 1,00,119.0 8,275.0
of which: GST Compensation (1)# 269.3
GST Compensation (2)# 16,292.9 5,000.0

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item NAGALAND ODISHA
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) 13,45,114.2 16,07,511.6 15,19,248.8 15,78,143.0 1,53,05,943.8 1,63,96,652.0 1,63,50,000.0 1,84,50,000.0
I. TAX REVENUE (A+B) 6,17,635.0 6,06,424.0 6,84,818.0 7,38,177.0 78,89,270.9 82,97,788.0 89,98,933.0 99,25,118.0
A. State's Own Tax Revenue (1 to 3) 1,30,581.0 1,41,749.0 1,44,799.0 1,56,972.0 40,74,791.9 46,00,000.0 47,00,000.0 53,00,000.0
1. Taxes on Income (i+ii) 3,050.5 3,294.0 3,294.0 3,294.0 25,397.1 25,000.0 30,000.0 36,000.0
i) Agricultural Income Tax      
ii) Taxes on Professions, Trades, Callings and Employment 3,050.5 3,294.0 3,294.0 3,294.0 25,397.1 25,000.0 30,000.0 36,000.0
2. Taxes on Property and Capital Transactions (i to iii) 462.3 395.0 435.0 453.0 3,08,286.0 2,62,000.0 2,92,900.0 3,26,600.0
i) Land Revenue 123.0 85.0 125.0 138.0 66,423.9 61,000.0 75,000.0 81,500.0
ii) Stamps and Registration Fees 339.3 310.0 310.0 315.0 2,41,862.1 2,01,000.0 2,17,900.0 2,45,100.0
iii) Urban Immovable Property Tax
3. Taxes on Commodities and Services (i to viii) 1,27,068.2 1,38,060.0 1,41,070.0 1,53,225.0 37,41,108.8 43,13,000.0 43,77,100.0 49,37,400.0
i) Sales Tax (a to e) 26,186.7 28,000.0 27,500.0 29,000.0 9,99,960.2 11,20,830.0 11,80,100.0 13,27,300.0
a) Central Sales Tax         955.3 2,083.4 1,127.4 1,052.0
b) State Sales Tax/VAT         9,98,957.0 11,18,649.6 11,78,916.1 13,26,184.4
c) Surcharge on Sales Tax        
d) Receipts of Turnover Tax        
e) Other Receipts 26,186.7 28,000.0 27,500.0 29,000.0 47.9 97.0 56.5 63.6
ii) State Excise 332.1 320.0 320.0 325.0 5,52,759.6 6,49,600.0 6,88,200.0 7,74,000.0
iii) Taxes on Vehicles 14,103.7 11,500.0 13,000.0 13,500.0 1,66,352.9 2,10,300.0 1,97,900.0 2,22,600.0
iv) Taxes on Goods and Passengers 2,143.4 2,000.0 2,100.0 2,200.0 11,098.6 5,500.0 14,200.0 19,570.0
v) Taxes and Duties on Electricity 777.5 475.0 650.0 700.0 3,71,692.4 3,78,870.0 3,72,500.0 3,93,500.0
vi) Entertainment Tax 491.0 20.9 -0.1 -0.1 29.9
vii) State Goods and Services Tax 83,033.8 95,765.0 97,500.0 1,07,500.0 16,39,224.3 19,47,900.0 19,24,200.0 22,00,400.0
viii) Other Taxes and Duties       0.1 0.1 0.1
B. Share in Central Taxes (i to x) 4,87,054.0 4,64,675.0 5,40,019.0 5,81,205.0 38,14,479.0 36,97,788.0 42,98,933.0 46,25,118.0
i) Central Goods and Services Tax (CGST) 1,44,630.0 1,52,576.0 1,86,407.0 1,87,934.0 11,43,385.0 12,14,174.0 11,61,200.0 14,95,545.0
ii) Corporation Tax 1,46,064.0 1,45,089.0 1,68,309.0 1,86,024.0 9,58,311.0 11,54,590.0 13,75,400.0 14,80,342.0
iii) Income Tax 1,46,736.0 1,40,125.0 1,63,522.0 1,80,976.0 11,74,327.0 11,15,090.0 12,64,988.0 14,40,173.0
iv) Estate Duty        
v) Other Taxes on Income and Expenditure         9.0    
vi) Taxes on Wealth 18.0 -5.0 -5.0 -5.0 291.0 -41.0 -96.0 -38.0
vii) Customs 31,444.0 20,147.0 14,366.0 18,437.0 3,03,119.0 1,60,323.0 3,05,200.0 1,46,718.0
viii) Union Excise Duties 14,433.0 6,276.0 7,185.0 7,722.0 1,71,885.0 49,939.0 1,73,800.0 61,450.0
ix) Service Tax 3,729.0 467.0 235.0 117.0 58,934.0 3,713.0 16,000.0 928.0
x) Other Taxes and Duties on Commodities and Services         4,218.0 2,441.0
II. NON-TAX REVENUE (C+D) 7,27,479.3 10,01,087.6 8,34,430.8 8,39,966.0 74,16,672.9 80,98,864.0 73,51,067.0 85,24,882.0
C. Own Non-Tax Revenue (1 to 6) 30,358.6 29,067.2 88,657.3 38,083.6 54,25,680.9 48,20,000.0 46,50,000.0 52,50,000.0
1. Interest Receipts 510.0 325.0 45,550.0 550.0 1,82,333.1 1,47,220.0 1,89,200.0 2,12,900.0
2. Dividends and Profits 49.4 50.0 247.0 214.0 52,342.9 65,000.0 1,01,000.0 1,00,000.0
3. General Services 2,622.0 1,576.5 9,120.0 775.0 68,668.2 72,251.0 1,12,227.0 1,17,435.0
of which: State Lotteries        

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item NAGALAND ODISHA
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) 2,151.6 1,224.6 1,768.0 1,471.3 23,910.4 24,883.7 38,709.0 46,840.0
i) Education, Sports, Art and Culture 320.4 200.0 250.0 250.0 4,550.9 2,755.0 4,280.0 7,500.0
ii) Medical and Public Health 139.7 100.0 150.0 150.0 7,824.9 8,260.0 12,830.0 17,500.0
iii) Family Welfare 0.1 19.1 95.8 65.0 90.0
iv) Water Supply and Sanitation 261.6 250.0 300.0 3.3 7,170.1 7,219.3 11,214.0 9,500.0
v) Housing 770.7 655.0 1,050.0 1,050.0 2,431.6 2,683.0 4,171.0 4,200.0
vi) Urban Development 1.2 1.0 4.0 4.0 533.0 75.0 202.0 650.0
vii) Labour and Employment 16.7 15.0 3.0 3.0 775.1 1,531.0 2,380.0 2,700.0
viii) Social Security and Welfare 628.3 1.0 2.0 2.0 357.6 45.0 400.0 450.0
ix) Others 13.0 2.5 9.0 9.0 248.0 2,219.6 3,167.0 4,250.0
5. Fiscal Services 0.3
6. Economic Services (i to xvii) 25,025.3 25,891.1 31,972.3 35,073.3 50,98,426.3 45,10,645.3 42,08,864.0 47,72,825.0
i) Crop Husbandry 9.3 7.0 8.0 9.0 787.1 1,050.0 1,635.0 1,800.0
ii) Animal Husbandry 58.4 48.0 58.0 60.0 190.1 205.0 320.0 490.0
iii) Fisheries 1.8 2.0 1.0 2.0 211.1 151.0 235.0 550.0
iv) Forestry and Wildlife 1,906.8 1,500.0 2,000.0 2,000.0 3,886.4 4,145.0 6,450.0 7,800.0
v) Plantations        
vi) Co-operation 179.6 190.0 190.0 190.0 416.8 300.0 470.0 970.0
vii) Other Agricultural Programmes 5.3 5.8 373.1 295.0 458.0 870.0
viii) Major and Medium Irrigation Projects         79,013.9 1,00,200.0 1,07,420.0 1,09,200.0
ix) Minor Irrigation 0.5 1,423.2 2,500.0 2,680.0 8,500.0
x) Power 21,192.0 22,500.0 28,000.0 31,000.0 91.9 214.0 335.0 150.0
xi) Petroleum 53.8 6.2 10.0 200.0
xii) Village and Small Industries 13.8 1.5 15.0 15.0 203.6 192.0 298.0 450.0
xiii) Industries@ 193.7 175.0 400.0 450.0 48,64,495.4 43,44,424.0 40,00,128.0 45,25,750.0
xiv) Ports and Light Houses         18,779.5 19,000.0 29,550.0 35,000.0
xv) Road Transport 544.9 510.0 650.0 680.0  
xvi) Tourism 38.6 25.0 45.0 50.0 75.9 56.0 640.0 2,500.0
xvii) Others* 881.0 926.4 605.3 617.3 1,28,424.6 37,907.1 58,235.0 78,595.0
D. Grants from the Centre (1 to 7)** 6,97,120.7 9,72,020.4 7,45,773.6 8,01,882.4 19,90,992.0 32,78,864.0 27,01,067.0 32,74,882.0
1. State Plan Schemes        
2. Central Plan Schemes        
3. Centrally Sponsored Schemes 2,12,796.5 4,84,719.4 2,64,689.9 3,24,390.4 11,67,832.2 20,16,443.2 17,09,694.3 20,49,601.7
4. NEC/ Special Plan Scheme        
5. Finance Commission Grants 4,84,324.2 4,87,301.0 4,81,083.6 4,77,492.0 4,55,676.7 4,73,217.0 6,07,239.0 6,25,084.0
i) Post Devolution Revenue Deficit Grants 4,55,700.0 4,53,000.0 4,53,000.0 4,44,700.0
ii) Grants for Rural Local Bodies         1,95,775.0 1,63,000.0 1,99,582.0 2,03,507.0
iii) Grants for Urban Local Bodies 10,850.0 14,300.0 15,800.0 14,991.0 99,501.7 90,465.0 1,04,477.0 1,09,701.0
iv) Grant in aid for State Disaster Response Fund 4,100.0 4,300.0 4,300.0 4,600.0 1,60,400.0 1,43,650.0 1,68,420.0 1,76,900.0
v) Others (including Health Sector Grants) 13,674.2 15,701.0 7,983.6 13,201.0 76,102.0 1,34,760.0 1,34,976.0
6. Grants under proviso to Article 275(1) of the Constitution         14,153.7 23,505.9 15,182.0 16,730.0
7. Other Grants         3,53,329.3 7,65,698.0 3,68,951.7 5,83,466.3
of which: GST Compensation (1)#        
GST Compensation (2)#         2,46,514.1 6,22,600.0 2,21,800.0 4,15,700.0

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