Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) | (₹ Lakh) | Item | NATIONAL CAPITAL TERRITORY OF DELHI | PUDUCHERRY | 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) | 49,31,298.6 | 61,28,859.0 | 62,82,571.0 | 62,75,200.0 | 8,95,520.5 | 8,80,700.0 | 10,02,135.0 | 9,89,231.0 | I. TAX REVENUE (A+B) | 40,01,868.4 | 47,70,000.0 | 48,45,000.0 | 53,56,500.0 | 3,23,628.9 | 3,67,251.0 | 3,73,351.0 | 4,08,700.0 | A. State's Own Tax Revenue (1 to 3) | 40,01,868.4 | 47,70,000.0 | 48,45,000.0 | 53,56,500.0 | 3,23,628.9 | 3,67,251.0 | 3,73,351.0 | 4,08,700.0 | 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) | 5,21,209.3 | 5,00,000.0 | 6,00,000.0 | 6,00,000.0 | 11,202.2 | 12,699.0 | 12,699.0 | 13,699.0 | i) Land Revenue | 0.7 | 300.0 | 200.0 | 300.0 | 130.4 | 199.0 | 199.0 | 199.0 | ii) Stamps and Registration Fees | 5,21,208.5 | 4,99,700.0 | 5,99,800.0 | 5,99,700.0 | 11,071.8 | 12,500.0 | 12,500.0 | 13,500.0 | iii) Urban Immovable Property Tax | | – | | | | – | | | 3. Taxes on Commodities and Services (i to viii) | 34,80,659.1 | 42,70,000.0 | 42,45,000.0 | 47,56,500.0 | 3,12,426.8 | 3,54,552.0 | 3,60,652.0 | 3,95,001.0 | i) Sales Tax (a to e) | 5,09,945.7 | 5,20,000.0 | 5,20,000.0 | 5,70,000.0 | 65,584.3 | 77,000.0 | 77,000.0 | 84,700.0 | a) Central Sales Tax | 16,996.8 | 20,000.0 | 20,000.0 | 20,000.0 | | – | | | b) State Sales Tax/VAT | 4,92,948.9 | 4,99,800.0 | 4,99,800.0 | 5,49,800.0 | 65,584.3 | 77,000.0 | 77,000.0 | 84,700.0 | c) Surcharge on Sales Tax | | – | | | | – | | | d) Receipts of Turnover Tax | | – | | | | – | | | e) Other Receipts | | 200.0 | 200.0 | 200.0 | | – | | | ii) State Excise | 5,48,758.1 | 9,50,000.0 | 6,50,000.0 | 7,36,500.0 | 1,09,600.1 | 1,50,051.0 | 1,50,051.0 | 1,63,500.0 | iii) Taxes on Vehicles | 1,95,567.8 | 2,00,000.0 | 2,75,000.0 | 3,00,000.0 | 9,926.4 | 12,500.0 | 12,500.0 | 13,500.0 | iv) Taxes on Goods and Passengers | | – | | | | – | | | v) Taxes and Duties on Electricity | | – | | | | – | | | vi) Entertainment Tax | – | – | | | | – | | | vii) State Goods and Services Tax | 22,26,342.9 | 26,00,000.0 | 28,00,000.0 | 31,50,000.0 | 1,27,316.0 | 1,15,000.0 | 1,21,100.0 | 1,33,300.0 | viii) Other Taxes and Duties | 44.6 | – | | | 0.1 | 1.0 | 1.0 | 1.0 | B. Share in Central Taxes (i to x) | – | – | – | – | – | – | – | – | i) Central Goods and Services Tax (CGST) | | – | | | | – | | | ii) Corporation Tax | | – | | | | – | | | iii) Income Tax | | – | | | | – | | | iv) Estate Duty | | – | | | | – | | | v) Other Taxes on Income and Expenditure | | – | | | | – | | | vi) Taxes on Wealth | | – | | | | – | | | vii) Customs | | – | | | | – | | | viii) Union Excise Duties | | – | | | | – | | | ix) Service Tax | | – | | | | – | | | x) Other Taxes and Duties on Commodities and Services | | – | | | | – | | | II. NON-TAX REVENUE (C+D) | 9,29,430.2 | 13,58,859.0 | 14,37,571.0 | 9,18,700.0 | 5,71,891.6 | 5,13,449.0 | 6,28,784.0 | 5,80,531.0 | C. Own Non-Tax Revenue (1 to 6) | 82,699.2 | 1,00,000.0 | 60,000.0 | 1,05,000.0 | 2,18,395.2 | 2,17,372.0 | 1,91,719.0 | 2,06,754.0 | 1. Interest Receipts | 35,602.3 | 59,837.0 | 16,250.0 | 52,260.0 | 10,010.7 | 14,185.0 | 12,185.0 | 13,200.0 | 2. Dividends and Profits | 8,958.5 | 1,400.0 | 3,950.0 | 8,580.0 | 195.4 | 277.0 | 200.0 | 250.0 | 3. General Services | 16,435.6 | 16,219.5 | 15,746.6 | 17,000.0 | 1,249.5 | 1,778.0 | 1,653.0 | 1,702.0 | of which: State Lotteries | | – | | | | – | | |
Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) | (₹ Lakh) | Item | NATIONAL CAPITAL TERRITORY OF DELHI | PUDUCHERRY | 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) | 14,038.2 | 15,962.0 | 14,962.0 | 17,153.0 | 4,660.1 | 6,357.0 | 5,906.0 | 6,122.0 | i) Education, Sports, Art and Culture | 1,042.8 | 1,950.0 | 805.0 | 1,800.0 | 87.7 | 125.0 | 110.0 | 110.0 | ii) Medical and Public Health | 9,732.5 | 10,636.0 | 10,977.5 | 11,900.0 | 1,827.4 | 2,600.0 | 2,224.0 | 2,250.0 | iii) Family Welfare | 2.2 | 1.0 | 0.5 | 1.0 | 0.3 | 2.0 | 2.0 | 2.0 | iv) Water Supply and Sanitation | | – | | | 1,774.0 | 2,200.0 | 2,200.0 | 2,400.0 | v) Housing | 979.1 | 1,202.0 | 1,141.5 | 1,300.0 | 517.3 | 790.0 | 790.0 | 790.0 | vi) Urban Development | 1,535.7 | 1,800.0 | 1,600.0 | 1,700.0 | 1.9 | 3.0 | 3.0 | 3.0 | vii) Labour and Employment | 734.5 | 352.5 | 425.5 | 430.0 | 268.8 | 380.0 | 330.0 | 320.0 | viii) Social Security and Welfare | 7.6 | 15.0 | 8.5 | 16.5 | 33.0 | 45.0 | 45.0 | 45.0 | ix) Others | 3.7 | 5.5 | 3.5 | 5.5 | 149.7 | 212.0 | 202.0 | 202.0 | 5. Fiscal Services | 11.7 | 16.0 | 12.0 | 12.0 | | – | | | 6. Economic Services (i to xvii) | 7,652.9 | 6,565.5 | 9,079.4 | 9,995.0 | 2,02,279.4 | 1,94,775.0 | 1,71,775.0 | 1,85,480.0 | i) Crop Husbandry | 47.7 | 47.0 | 42.0 | 50.0 | 58.6 | 85.0 | 85.0 | 85.0 | ii) Animal Husbandry | 4.6 | 6.5 | 13.0 | 14.0 | 5.4 | 10.0 | 10.0 | 10.0 | iii) Fisheries | 3.9 | 12.0 | 12.5 | 15.0 | 20.1 | 30.0 | 30.0 | 30.0 | iv) Forestry and Wildlife | 561.4 | 206.0 | 1,030.0 | 1,300.0 | 0.2 | 2.0 | 2.0 | 2.0 | v) Plantations | | – | | | | – | | | vi) Co-operation | 10.0 | 10.0 | 15.0 | 15.0 | 25.7 | 40.0 | 40.0 | 40.0 | vii) Other Agricultural Programmes | 3.6 | 3.5 | 20.0 | 21.0 | 0.2 | 2.0 | 2.0 | 2.0 | viii) Major and Medium Irrigation Projects | 901.4 | 750.0 | 2,700.0 | 3,000.0 | 0.5 | 2.0 | 2.0 | 2.0 | ix) Minor Irrigation | | 0.5 | | 0.5 | 23.9 | 33.0 | 33.0 | 33.0 | x) Power | 5,187.4 | 4,301.0 | 4,256.9 | 4,500.0 | 2,01,000.2 | 1,93,000.0 | 1,70,000.0 | 1,83,600.0 | xi) Petroleum | | – | | | | – | | | xii) Village and Small Industries | 9.9 | 12.0 | 10.0 | 12.0 | 4.1 | 5.0 | 5.0 | 6.0 | xiii) Industries@ | | 5.0 | 2.0 | 4.0 | 3.0 | 7.0 | 7.0 | 7.0 | xiv) Ports and Light Houses | | – | | | 788.8 | 1,070.0 | 1,070.0 | 1,099.0 | xv) Road Transport | | – | | | | – | | | xvi) Tourism | 11.3 | 15.0 | 12.0 | 14.0 | 157.2 | 220.0 | 220.0 | 300.0 | xvii) Others* | 911.7 | 1,197.0 | 966.0 | 1,049.5 | 191.6 | 269.0 | 269.0 | 264.0 | D. Grants from the Centre (1 to 7)** | 8,46,731.0 | 12,58,859.0 | 13,77,571.0 | 8,13,700.0 | 3,53,496.5 | 2,96,077.0 | 4,37,065.0 | 3,73,777.0 | 1. State Plan Schemes | | – | | | | – | | | 2. Central Plan Schemes | | – | | | | – | | | 3. Centrally Sponsored Schemes | 99,192.8 | 1,62,059.0 | 2,37,515.0 | 3,16,700.0 | 22,477.8 | 50,000.0 | 55,000.0 | 60,000.0 | 4. NEC/ Special Plan Scheme | | – | | | | – | | | 5. Finance Commission Grants | – | – | – | – | 3,31,018.6 | 2,46,077.0 | 3,82,065.0 | 3,13,777.0 | i) Post Devolution Revenue Deficit Grants | | – | | | | – | | | ii) Grants for Rural Local Bodies | | – | | | | – | | | iii) Grants for Urban Local Bodies | | – | | | | – | | | iv) Grant in aid for State Disaster Response Fund | | – | | | 500.0 | 500.0 | 2,418.0 | 500.0 | v) Others (including Health Sector Grants) | | – | | | 3,30,518.6 | 2,45,577.0 | 3,79,647.0 | 3,13,277.0 | 6. Grants under proviso to Article 275(1) of the Constitution | | – | | | | – | | | 7. Other Grants | 7,47,538.2 | 10,96,800.0 | 11,40,056.0 | 4,97,000.0 | | – | | | of which: GST Compensation (1)# | | – | | | 1,42,523.6 | 71,100.0 | 65,000.0 | – | GST Compensation (2)# | 6,44,595.7 | 10,00,000.0 | 10,42,355.0 | 3,80,200.0 | | – | | |
Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) | (₹ Lakh) | Item | All STATES AND UTS | 2021-22 (Accounts) | 2022-23 (Budget Estimates) | 2022-23 (Revised Estimates) | 2023-24 (Budget Estimates) | 1 | 2 | 3 | 4 | 5 | TOTAL REVENUE (I+II) | 32,25,16,496.5 | 38,56,89,315.1 | 39,12,17,094.8 | 43,09,04,060.3 | I. TAX REVENUE (A+B) | 23,55,62,027.6 | 26,16,50,062.3 | 27,50,38,637.0 | 31,46,79,767.6 | A. State's Own Tax Revenue (1 to 3) | 14,72,52,047.5 | 17,87,18,888.4 | 18,02,29,601.7 | 21,23,04,738.4 | 1. Taxes on Income (i+ii) | 6,95,936.0 | 7,73,240.6 | 7,82,664.7 | 8,61,110.6 | i) Agricultural Income Tax | 91.2 | 149.0 | 192.7 | 801.9 | ii) Taxes on Professions, Trades, Callings and Employment | 6,95,844.7 | 7,73,091.6 | 7,82,472.0 | 8,60,308.8 | 2. Taxes on Property and Capital Transactions (i to iii) | 1,88,53,491.8 | 2,11,23,604.6 | 2,21,95,193.2 | 2,71,06,448.6 | i) Land Revenue | 15,14,191.6 | 17,65,974.6 | 17,18,428.1 | 19,93,675.0 | ii) Stamps and Registration Fees | 1,71,62,585.4 | 1,91,59,357.9 | 2,02,63,335.8 | 2,48,89,978.8 | iii) Urban Immovable Property Tax | 1,76,714.8 | 1,98,272.1 | 2,13,429.3 | 2,22,794.8 | 3. Taxes on Commodities and Services (i to viii) | 12,77,02,619.7 | 15,68,22,043.2 | 15,72,51,743.8 | 18,43,37,179.2 | i) Sales Tax (a to e) | 3,52,85,811.9 | 4,03,14,489.0 | 4,05,89,430.4 | 4,62,30,938.7 | a) Central Sales Tax | 11,41,179.2 | 13,54,909.1 | 14,66,112.5 | 16,91,365.4 | b) State Sales Tax/VAT | 3,16,90,651.7 | 3,66,90,154.2 | 3,63,79,722.6 | 4,16,58,531.5 | c) Surcharge on Sales Tax | 88.4 | 16.5 | 101.3 | 13.8 | d) Receipts of Turnover Tax | 4.6 | 8,047.5 | 8,024.4 | 11,834.1 | e) Other Receipts | 24,53,888.1 | 22,61,361.7 | 27,35,469.6 | 28,69,194.0 | ii) State Excise | 2,01,94,875.9 | 2,51,31,411.6 | 2,40,21,415.1 | 2,81,83,567.6 | iii) Taxes on Vehicles | 73,79,555.6 | 92,16,832.5 | 95,51,011.7 | 1,13,42,404.8 | iv) Taxes on Goods and Passengers | 1,01,733.8 | 2,24,729.4 | 2,36,734.6 | 2,43,819.7 | v) Taxes and Duties on Electricity | 42,75,292.5 | 53,66,170.6 | 54,93,847.2 | 63,85,357.1 | vi) Entertainment Tax | 5,522.2 | -50.5 | -406.8 | 665.4 | vii) State Goods and Services Tax | 6,01,94,922.8 | 7,62,20,155.8 | 7,70,33,535.5 | 9,15,20,777.5 | viii) Other Taxes and Duties | 2,64,905.0 | 3,48,305.0 | 3,26,176.1 | 4,29,648.4 | B. Share in Central Taxes (i to x) | 8,83,09,980.1 | 8,29,31,173.9 | 9,48,09,035.4 | 10,23,75,029.2 | i) Central Goods and Services Tax (CGST) | 2,53,94,480.0 | 2,65,40,228.1 | 2,96,77,863.8 | 3,28,54,593.0 | ii) Corporation Tax | 2,51,88,481.0 | 2,59,26,720.4 | 3,05,96,949.8 | 3,25,72,023.0 | iii) Income Tax | 2,63,08,549.2 | 2,45,69,098.9 | 2,93,18,138.8 | 3,16,77,029.0 | iv) Estate Duty | – | – | – | – | v) Other Taxes on Income and Expenditure | 181.2 | 559.5 | 563.5 | 289.2 | vi) Taxes on Wealth | 6,797.0 | -874.3 | 2,14,314.0 | -799.0 | vii) Customs | 65,05,572.3 | 39,74,367.4 | 30,92,381.0 | 34,48,801.0 | viii) Union Excise Duties | 35,95,579.0 | 18,02,761.0 | 17,78,916.8 | 17,28,097.0 | ix) Service Tax | 11,94,443.4 | 81,241.8 | 70,223.3 | 36,324.0 | x) Other Taxes and Duties on Commodities and Services | 1,15,896.9 | 37,071.2 | 59,684.6 | 58,672.0 | II. NON-TAX REVENUE (C+D) | 8,69,54,468.9 | 12,40,39,252.8 | 11,61,78,457.8 | 11,62,24,292.7 | C. Own Non-Tax Revenue (1 to 6) | 2,46,91,682.9 | 3,24,09,242.2 | 2,84,01,428.4 | 3,56,26,800.6 | 1. Interest Receipts | 19,61,261.3 | 31,18,132.5 | 23,13,076.9 | 30,17,525.6 | 2. Dividends and Profits | 3,68,657.8 | 5,31,558.6 | 4,80,894.1 | 5,64,462.9 | 3. General Services | 35,31,113.3 | 54,20,314.9 | 48,33,647.8 | 63,08,850.4 | of which: State Lotteries | 7,38,960.9 | 8,83,996.8 | 11,98,902.7 | 13,03,783.9 |
Appendix I : Revenue Receipts of States and Union Territories with Legislature (Concld.) | (₹ Lakh) | Item | All STATES AND UTS | 2021-22 (Accounts) | 2022-23 (Budget Estimates) | 2022-23 (Revised Estimates) | 2023-24 (Budget Estimates) | 1 | 2 | 3 | 4 | 5 | 4. Social Services (i to ix) | 33,49,446.8 | 39,66,380.9 | 32,44,130.5 | 36,64,761.6 | i) Education, Sports, Art and Culture | 10,09,402.9 | 10,67,371.2 | 9,32,948.7 | 10,17,953.1 | ii) Medical and Public Health | 7,60,281.4 | 8,83,595.9 | 7,07,298.5 | 8,62,144.1 | iii) Family Welfare | 20,519.7 | 10,504.6 | 22,553.4 | 23,771.4 | iv) Water Supply and Sanitation | 1,54,601.5 | 2,93,993.2 | 1,98,948.9 | 1,75,120.3 | v) Housing | 60,947.4 | 1,22,675.4 | 1,11,085.7 | 1,78,443.7 | vi) Urban Development | 8,42,924.3 | 10,38,762.0 | 7,03,970.5 | 8,82,928.4 | vii) Labour and Employment | 2,12,732.5 | 2,66,365.8 | 3,30,142.8 | 2,77,871.6 | viii) Social Security and Welfare | 88,736.9 | 1,26,793.4 | 92,898.9 | 1,32,317.8 | ix) Others | 1,99,300.3 | 1,56,319.5 | 1,44,283.2 | 1,14,211.1 | 5. Fiscal Services | 1,916.3 | 54.9 | 46.7 | 2,100.5 | 6. Economic Services (i to xvii) | 1,54,79,287.4 | 1,93,72,800.4 | 1,75,29,632.5 | 2,20,69,099.7 | i) Crop Husbandry | 75,263.4 | 1,74,445.5 | 1,00,344.1 | 1,58,303.2 | ii) Animal Husbandry | 22,606.7 | 40,898.9 | 38,362.9 | 41,825.9 | iii) Fisheries | 21,981.3 | 32,777.2 | 31,307.3 | 32,347.9 | iv) Forestry and Wildlife | 5,47,268.2 | 7,87,751.6 | 7,07,471.9 | 9,42,039.5 | v) Plantations | 138.1 | 303.9 | 303.0 | 503.1 | vi) Co-operation | 63,847.6 | 1,00,935.0 | 85,363.4 | 1,23,120.3 | vii) Other Agricultural Programmes | 18,084.3 | 17,855.1 | 19,958.5 | 17,470.9 | viii) Major and Medium Irrigation Projects | 7,46,835.2 | 11,14,175.0 | 9,13,156.7 | 12,90,089.8 | ix) Minor Irrigation | 76,444.2 | 1,23,979.5 | 1,03,842.2 | 1,23,451.7 | x) Power | 12,71,569.6 | 15,04,505.9 | 14,58,896.8 | 21,59,235.3 | xi) Petroleum | 6,50,168.6 | 8,47,041.0 | 9,11,044.3 | 9,70,691.0 | xii) Village and Small Industries | 20,913.9 | 36,197.8 | 49,878.1 | 1,03,994.5 | xiii) Industries@ | 1,10,35,222.0 | 1,24,40,815.1 | 1,17,52,956.1 | 1,43,75,574.5 | xiv) Ports and Light Houses | 1,52,121.2 | 2,45,734.7 | 1,77,506.7 | 1,86,577.7 | xv) Road Transport | 1,26,978.7 | 3,50,238.6 | 2,80,975.6 | 5,65,453.5 | xvi) Tourism | 7,566.4 | 31,518.8 | 15,600.2 | 34,521.3 | xvii) Others* | 6,42,277.9 | 15,23,626.8 | 8,82,664.9 | 9,43,899.7 | D. Grants from the Centre (1 to 7)** | 6,22,62,786.0 | 9,16,30,010.6 | 8,77,77,029.4 | 8,05,97,492.1 | 1. State Plan Schemes | 14,967.7 | 8,99,081.1 | 71,595.9 | 83,612.2 | 2. Central Plan Schemes | 3,654.9 | 17,842.6 | 16,150.5 | 19,401.2 | 3. Centrally Sponsored Schemes | 2,58,14,567.5 | 5,06,26,250.7 | 5,08,27,309.1 | 5,35,03,662.9 | 4. NEC/ Special Plan Scheme | 18,956.2 | 50,000.0 | 50,000.0 | – | 5. Finance Commission Grants | 2,10,67,614.2 | 2,00,89,194.8 | 2,04,72,145.9 | 1,69,91,996.9 | i) Post Devolution Revenue Deficit Grants | 1,09,38,294.6 | 82,80,636.0 | 82,14,810.0 | 52,52,218.0 | ii) Grants for Rural Local Bodies | 42,82,352.8 | 49,85,728.2 | 51,85,952.1 | 50,69,060.8 | iii) Grants for Urban Local Bodies | 17,85,321.2 | 27,88,847.5 | 28,57,808.3 | 25,90,724.2 | iv) Grant in aid for State Disaster Response Fund | 18,22,600.0 | 22,15,739.2 | 21,23,360.3 | 22,44,146.9 | v) Others (including Health Sector Grants) | 22,39,045.5 | 18,18,243.9 | 20,90,215.2 | 18,35,846.9 | 6. Grants under proviso to Article 275(1) of the Constitution | 59,940.4 | 1,35,062.2 | 1,37,058.4 | 1,53,900.4 | 7. Other Grants | 1,52,83,085.2 | 1,98,12,579.3 | 1,62,02,769.6 | 98,44,918.5 | of which: GST Compensation (1)# | 4,21,607.4 | 1,64,100.0 | 1,58,000.0 | 93,000.0 | GST Compensation (2)# | 96,68,642.2 | 94,79,099.0 | 1,12,94,523.0 | 39,22,384.0 | @ : Include Non-Ferrous Mining and Metallurgical Industries and Other Industries. * : Include receipts from Dairy Development, Land Reforms, Other Rural Development Programmes, Hill Areas, Civil Aviation, Inland Water Transport, Foreign Trade and Export Promotion, Non-conventional Energy Sources, General Economic Services, Civil Supplies, Roads and Bridges, etc. Also see notes to Appendices. * : The following steps must be done to compare this revised structure with earlier year’s published one. From components 1 to 4, there is no change in format. To get statutory grants total, 5 and 6 are required to be added. To get non-Plan Grants, 5,6 and 7 are required to be added. # : Compensation for Loss of Revenue Arising out of Implementation of GST (States have reported under1601(08(110)) and 1601(08(114)). Note: Data pertaining to UT of Jammu and Kashmir for 2021-22 is taken from CAG. Source: Budget documents of State governments. Details in methodology. | |