| Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) | | (₹ Lakh) | | Item | NATIONAL CAPITAL TERRITORY OF DELHI | PUDUCHERRY | | 2022-23 (Accounts) | 2023-24 (Budget Estimates) | 2023-24 (Revised Estimates) | 2024-25 (Budget Estimates) | 2022-23 (Accounts) | 2023-24 (Budget Estimates) | 2023-24 (Revised Estimates) | 2024-25 (Budget Estimates) | | 1 | 2 | 3 | 4 | 5 | 2 | 3 | 4 | 5 | | TOTAL REVENUE (I+II) | 62,70,284.2 | 62,75,200.0 | 61,40,649.0 | 64,14,194.0 | 9,63,535.1 | 9,89,231.0 | 10,54,231.0 | 10,63,364.0 | | I. TAX REVENUE (A+B) | 47,36,256.3 | 53,56,500.0 | 55,20,000.0 | 58,75,000.0 | 4,29,685.6 | 4,08,700.0 | 4,10,200.0 | 4,21,800.0 | | A. Own Tax Revenue (1 to 3) | 47,36,256.3 | 53,56,500.0 | 55,20,000.0 | 58,75,000.0 | 4,29,685.6 | 4,08,700.0 | 4,10,200.0 | 4,21,800.0 | | 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) | 6,02,290.7 | 6,00,000.0 | 7,10,000.0 | 7,75,000.0 | 13,548.8 | 13,699.0 | 13,699.0 | 14,699.0 | | i) Land Revenue | 1.4 | 300.0 | 3.0 | 3.0 | 149.3 | 199.0 | 199.0 | 199.0 | | ii) Stamps and Registration Fees | 6,02,289.4 | 5,99,700.0 | 7,09,997.0 | 7,74,997.0 | 13,399.5 | 13,500.0 | 13,500.0 | 14,500.0 | | iii) Urban Immovable Property Tax | | | | | | | | | | 3. Taxes on Commodities and Services (i to viii) | 41,33,965.6 | 47,56,500.0 | 48,10,000.0 | 51,00,000.0 | 4,16,136.8 | 3,95,001.0 | 3,96,501.0 | 4,07,101.0 | | i) Sales Tax (a to e) | 5,58,206.0 | 5,70,000.0 | 6,60,000.0 | 7,00,000.0 | 74,785.4 | 84,700.0 | 86,600.0 | 88,600.0 | | a) Central Sales Tax | 14,403.9 | 20,000.0 | 20,000.0 | 22,800.0 | | | | | | b) State Sales Tax/VAT | 5,43,802.1 | 5,49,800.0 | 6,39,800.0 | 6,77,000.0 | 74,785.4 | 84,700.0 | 86,600.0 | 88,600.0 | | c) Surcharge on Sales Tax | | | | | | | | | | d) Receipts of Turnover Tax | | | | | | | | | | e) Other Receipts | | 200.0 | 200.0 | 200.0 | | | | | | ii) State Excise | 5,54,797.2 | 7,36,500.0 | 6,00,000.0 | 6,40,000.0 | 1,40,261.5 | 1,63,500.0 | 1,56,500.0 | 1,60,000.0 | | iii) Taxes on Vehicles | 2,88,407.7 | 3,00,000.0 | 3,30,000.0 | 3,60,000.0 | 13,687.9 | 13,500.0 | 15,000.0 | 17,100.0 | | iv) Taxes on Goods and Passengers | | | | | | | | | | v) Taxes and Duties on Electricity | | | | | | | | | | vi) Entertainment Tax | 15.1 | | 8.0 | | | | | | | vii) State Goods and Services Tax | 27,32,411.1 | 31,50,000.0 | 32,19,950.0 | 34,00,000.0 | 1,87,402.0 | 1,33,300.0 | 1,38,400.0 | 1,41,400.0 | | viii) Other Taxes and Duties | 128.5 | | 42.0 | | – | 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) | 15,34,027.9 | 9,18,700.0 | 6,20,649.0 | 5,39,194.0 | 5,33,849.5 | 5,80,531.0 | 6,44,031.0 | 6,41,564.0 | | C. Own Non-Tax Revenue (1 to 6) | 58,098.5 | 1,05,000.0 | 1,36,055.0 | 1,00,000.0 | 1,96,374.8 | 2,06,754.0 | 2,38,154.0 | 2,69,666.0 | | 1. Interest Receipts | 5,835.2 | 52,260.0 | 48,512.0 | 43,869.0 | 9,950.0 | 13,200.0 | 13,200.0 | 13,100.0 | | 2. Dividends and Profits | 10,379.3 | 8,580.0 | 8,950.0 | 10,550.0 | 35.8 | 250.0 | 250.0 | 1,000.0 | | 3. General Services | 17,434.1 | 17,000.0 | 18,273.0 | 18,716.0 | 3,035.4 | 1,702.0 | 1,702.0 | 2,122.0 | | of which: State Lotteries | | | | | | | | |
| Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) | | (₹ Lakh) | | Item | NATIONAL CAPITAL TERRITORY OF DELHI | PUDUCHERRY | | 2022-23 (Accounts) | 2023-24 (Budget Estimates) | 2023-24 (Revised Estimates) | 2024-25 (Budget Estimates) | 2022-23 (Accounts) | 2023-24 (Budget Estimates) | 2023-24 (Revised Estimates) | 2024-25 (Budget Estimates) | | 1 | 2 | 3 | 4 | 5 | 2 | 3 | 4 | 5 | | 4. Social Services (i to ix) | 14,154.5 | 17,153.0 | 52,065.0 | 18,538.0 | 5,170.8 | 6,122.0 | 6,122.0 | 6,801.0 | | i) Education, Sports, Art and Culture | 793.6 | 1,800.0 | 4,520.0 | 4,600.0 | 226.4 | 110.0 | 110.0 | 190.0 | | ii) Medical and Public Health | 11,559.8 | 11,900.0 | 45,786.0 | 12,010.0 | 1,651.9 | 2,250.0 | 2,250.0 | 1,800.0 | | iii) Family Welfare | | 1.0 | 2.0 | 2.0 | – | 2.0 | 2.0 | 4.0 | | iv) Water Supply and Sanitation | | | | | 2,100.8 | 2,400.0 | 2,400.0 | 3,650.0 | | v) Housing | 1,234.7 | 1,300.0 | 1,130.0 | 1,280.0 | 628.9 | 790.0 | 790.0 | 760.0 | | vi) Urban Development | 112.9 | 1,700.0 | 150.0 | 150.0 | 0.8 | 3.0 | 3.0 | 1.0 | | vii) Labour and Employment | 444.2 | 430.0 | 467.0 | 477.5 | 224.8 | 320.0 | 320.0 | 310.0 | | viii) Social Security and Welfare | 8.0 | 16.5 | 8.0 | 15.0 | 152.7 | 45.0 | 45.0 | 65.0 | | ix) Others | 1.3 | 5.5 | 2.0 | 3.5 | 184.5 | 202.0 | 202.0 | 21.0 | | 5. Fiscal Services | 1.1 | 12.0 | 2.0 | 5.0 | | | | | | 6. Economic Services (i to xvii) | 10,294.3 | 9,995.0 | 8,253.0 | 8,322.0 | 1,78,182.8 | 1,85,480.0 | 2,16,880.0 | 2,46,643.0 | | i) Crop Husbandry | 39.5 | 50.0 | 46.0 | 56.0 | 110.7 | 85.0 | 85.0 | 90.0 | | ii) Animal Husbandry | 9.9 | 14.0 | 12.0 | 14.0 | 13.5 | 10.0 | 10.0 | 30.0 | | iii) Fisheries | 10.0 | 15.0 | 11.0 | 15.0 | 28.2 | 30.0 | 30.0 | 40.0 | | iv) Forestry and Wildlife | 928.3 | 1,300.0 | 500.0 | 600.0 | 3.3 | 2.0 | 2.0 | 2.0 | | v) Plantations | | | | | | | | | | vi) Co-operation | 17.2 | 15.0 | 25.0 | 27.0 | 28.7 | 40.0 | 40.0 | 33.0 | | vii) Other Agricultural Programmes | 17.5 | 21.0 | 16.0 | 21.0 | 0.1 | 2.0 | 2.0 | 2.0 | | viii) Major and Medium Irrigation Projects | 2,213.4 | 3,000.0 | 1,500.0 | 2,000.0 | – | 2.0 | 2.0 | 1.0 | | ix) Minor Irrigation | | 0.5 | | 0.5 | 60.1 | 33.0 | 33.0 | 60.0 | | x) Power | 6,115.7 | 4,500.0 | 4,544.0 | 4,601.0 | 1,75,592.9 | 1,83,600.0 | 2,15,000.0 | 2,44,000.0 | | xi) Petroleum | | | | | | | | | | xii) Village and Small Industries | 5.6 | 12.0 | 7.0 | 10.0 | 16.5 | 6.0 | 6.0 | 6.0 | | xiii) Industries@ | | 4.0 | 1.0 | 2.0 | 527.9 | 7.0 | 7.0 | 210.0 | | xiv) Ports and Light Houses | | | | | 1,232.3 | 1,099.0 | 1,099.0 | 1,650.0 | | xv) Road Transport | | | | | | | | | | xvi) Tourism | 11.2 | 14.0 | 650.0 | 14.0 | 313.0 | 300.0 | 300.0 | 300.0 | | xvii) Others* | 926.1 | 1,049.5 | 941.0 | 961.5 | 255.7 | 264.0 | 264.0 | 219.0 | | D. Grants from the Centre (1 to 7)** | 14,75,929.4 | 8,13,700.0 | 4,84,594.0 | 4,39,194.0 | 3,37,474.7 | 3,73,777.0 | 4,05,877.0 | 3,71,898.0 | | 1. State Plan Schemes | | | | | | | | | | 2. Central Plan Schemes | | | | | | | | | | 3. Centrally Sponsored Schemes | 98,178.6 | 3,16,700.0 | 2,17,794.0 | 3,22,394.0 | 23,544.6 | 60,000.0 | 65,000.0 | 43,000.0 | | 4. NEC/ Special Plan Scheme | | | | | | | | | | 5. Finance Commission Grants | – | – | – | – | 3,13,930.1 | 3,13,777.0 | 3,40,877.0 | 3,28,898.0 | | 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 | | | | | 1,453.0 | 2,500.0 | 2,500.0 | 2,500.0 | | v) Others (including Health Sector Grants) | | | | | 3,12,477.1 | 3,11,277.0 | 3,38,377.0 | 3,26,398.0 | | 6. Grants under proviso to Article 275(1) of the Constitution | | | | | | | | | | 7. Other Grants | 13,77,750.7 | 4,97,000.0 | 2,66,800.0 | 1,16,800.0 | | | | | | of which: GST Compensation (1)# | | | | | 72,257.3 | – | 2,000.0 | – | | GST Compensation (2)# | 12,81,701.7 | 3,80,200.0 | 1,50,000.0 | | | | | |
| Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) | | (₹ Lakh) | | Item | All STATES AND UTS | | 2022-23 (Accounts) | 2023-24 (Budget Estimates) | 2023-24 (Revised Estimates) | 2024-25 (Budget Estimates) | | 1 | 2 | 3 | 4 | 5 | | TOTAL REVENUE (I+II) | 36,54,40,750.9 | 43,09,04,060.4 | 42,10,41,010.2 | 46,73,80,859.5 | | I. TAX REVENUE (A+B) | 27,11,25,782.3 | 31,46,79,767.6 | 31,32,99,573.6 | 35,58,77,705.2 | | A. Own Tax Revenue (1 to 3) | 17,62,27,622.2 | 21,23,04,738.4 | 20,29,99,448.8 | 23,34,88,917.2 | | 1. Taxes on Income (i+ii) | 7,77,112.0 | 8,61,110.6 | 9,23,311.8 | 9,21,080.0 | | i) Agricultural Income Tax | 163.2 | 801.9 | 287.9 | 334.0 | | ii) Taxes on Professions, Trades, Callings and Employment | 7,76,948.8 | 8,60,308.8 | 9,23,023.8 | 9,20,746.0 | | 2. Taxes on Property and Capital Transactions (i to iii) | 2,27,02,613.8 | 2,71,06,448.6 | 2,59,59,093.2 | 2,98,43,370.8 | | i) Land Revenue | 17,43,201.5 | 19,93,675.0 | 22,87,769.5 | 21,27,233.5 | | ii) Stamps and Registration Fees | 2,07,72,005.3 | 2,48,89,978.8 | 2,34,40,644.4 | 2,74,91,476.0 | | iii) Urban Immovable Property Tax | 1,87,407.0 | 2,22,794.8 | 2,30,679.2 | 2,24,661.3 | | 3. Taxes on Commodities and Services (i to viii) | 15,27,47,896.4 | 18,43,37,179.2 | 17,61,17,043.9 | 20,27,24,466.4 | | i) Sales Tax (a to e) | 4,02,71,313.8 | 4,62,30,938.7 | 4,29,06,063.7 | 4,75,99,322.7 | | a) Central Sales Tax | 12,62,425.4 | 16,91,365.4 | 12,85,527.6 | 15,60,171.7 | | b) State Sales Tax/VAT | 3,59,58,782.0 | 4,16,04,531.5 | 3,92,93,952.3 | 4,33,25,033.4 | | c) Surcharge on Sales Tax | 0.1 | 13.8 | 9.3 | 5.3 | | d) Receipts of Turnover Tax | 11.9 | 11,834.1 | 18.8 | 5,020.7 | | e) Other Receipts | 30,51,308.0 | 29,23,194.0 | 23,26,555.7 | 27,09,091.7 | | ii) State Excise | 2,34,60,382.1 | 2,81,83,567.6 | 2,73,57,385.3 | 3,19,57,138.4 | | iii) Taxes on Vehicles | 97,28,572.6 | 1,13,42,404.8 | 1,09,35,220.5 | 1,27,44,396.5 | | iv) Taxes on Goods and Passengers | 2,09,432.7 | 2,43,819.7 | 3,09,069.4 | 2,75,663.8 | | v) Taxes and Duties on Electricity | 60,98,122.3 | 63,85,357.1 | 63,99,129.2 | 71,05,549.6 | | vi) Entertainment Tax | 8,505.4 | 1,818.0 | 22,924.1 | 19,576.2 | | vii) State Goods and Services Tax | 7,26,64,152.7 | 9,15,20,777.5 | 8,77,05,379.4 | 10,24,57,528.6 | | viii) Other Taxes and Duties | 3,07,414.9 | 4,28,495.8 | 4,81,872.3 | 5,65,290.7 | | B. Share in Central Taxes (i to x) | 9,48,98,160.1 | 10,23,75,029.2 | 11,03,00,124.8 | 12,23,88,788.0 | | i) Central Goods and Services Tax (CGST) | 2,68,39,379.0 | 3,28,54,593.0 | 3,30,96,520.8 | 3,70,71,265.0 | | ii) Corporation Tax | 3,17,21,650.1 | 3,25,72,023.0 | 3,44,51,523.8 | 3,86,81,169.1 | | iii) Income Tax | 3,10,87,397.1 | 3,16,77,029.0 | 3,65,80,573.2 | 4,10,55,145.0 | | iv) Estate Duty | – | – | – | – | | v) Other Taxes on Income and Expenditure | – | 289.2 | 194.5 | 174.0 | | vi) Taxes on Wealth | 1,708.0 | -799.0 | 48,295.9 | 1,369.3 | | vii) Customs | 37,34,112.0 | 34,48,801.0 | 40,99,073.2 | 35,38,492.9 | | viii) Union Excise Duties | 11,71,735.0 | 17,28,097.0 | 17,66,924.6 | 18,46,702.5 | | ix) Service Tax | 1,48,467.1 | 36,324.0 | 58,547.5 | 40,718.3 | | x) Other Taxes and Duties on Commodities and Services | 1,93,711.9 | 58,672.0 | 1,98,471.4 | 1,53,752.0 | | II. NON-TAX REVENUE (C+D) | 9,43,14,968.5 | 11,62,24,292.7 | 10,77,41,436.6 | 11,15,03,154.3 | | C. Own Non-Tax Revenue (1 to 6) | 2,81,69,283.4 | 3,56,26,800.6 | 3,36,59,269.2 | 3,94,67,686.5 | | 1. Interest Receipts | 24,58,046.7 | 30,17,525.6 | 29,27,374.5 | 33,54,880.4 | | 2. Dividends and Profits | 3,07,307.8 | 5,64,462.9 | 5,94,253.3 | 6,40,700.2 | | 3. General Services | 53,55,013.2 | 63,08,850.4 | 71,15,837.5 | 82,31,546.2 | | of which: State Lotteries | 12,42,124.6 | 13,03,783.9 | 13,14,837.2 | 14,13,811.9 |
| Appendix I : Revenue Receipts of States and Union Territories with Legislature (Concld.) | | (₹ Lakh) | | Item | All STATES AND UTS | | 2022-23 (Accounts) | 2023-24 (Budget Estimates) | 2023-24 (Revised Estimates) | 2024-25 (Budget Estimates) | | 1 | 2 | 3 | 4 | 5 | | 4. Social Services (i to ix) | 30,40,986.1 | 36,64,761.6 | 34,57,532.9 | 38,89,954.9 | | i) Education, Sports, Art and Culture | 9,33,921.0 | 10,17,953.1 | 9,42,100.7 | 11,09,528.3 | | ii) Medical and Public Health | 6,81,505.1 | 8,62,144.1 | 7,64,585.4 | 8,56,995.1 | | iii) Family Welfare | 45,372.2 | 23,771.4 | 52,271.2 | 32,219.4 | | iv) Water Supply and Sanitation | 1,35,613.3 | 1,75,120.3 | 2,73,441.3 | 1,82,939.6 | | v) Housing | 96,046.9 | 1,78,443.7 | 2,33,958.4 | 2,67,940.3 | | vi) Urban Development | 5,84,619.3 | 8,82,928.4 | 6,84,606.6 | 8,34,653.5 | | vii) Labour and Employment | 3,30,504.5 | 2,77,871.6 | 2,68,359.2 | 3,00,107.4 | | viii) Social Security and Welfare | 1,27,015.0 | 1,32,317.8 | 1,23,663.3 | 1,62,935.7 | | ix) Others | 1,06,388.7 | 1,14,211.1 | 1,14,546.8 | 1,42,635.7 | | 5. Fiscal Services | 545.8 | 2,100.5 | 2,095.1 | 2,306.0 | | 6. Economic Services (i to xvii) | 1,70,07,383.9 | 2,20,69,099.7 | 1,95,62,176.0 | 2,33,48,298.9 | | i) Crop Husbandry | 3,33,799.2 | 1,58,303.2 | 1,59,225.9 | 2,52,696.6 | | ii) Animal Husbandry | 31,808.4 | 41,825.9 | 31,509.6 | 44,044.9 | | iii) Fisheries | 41,182.4 | 32,347.9 | 30,014.9 | 34,304.2 | | iv) Forestry and Wildlife | 6,99,127.1 | 9,42,039.5 | 7,15,362.7 | 8,90,371.5 | | v) Plantations | 203.1 | 503.1 | 503.0 | 2.9 | | vi) Co-operation | 74,484.9 | 1,23,120.3 | 94,807.3 | 1,35,521.1 | | vii) Other Agricultural Programmes | 19,458.0 | 17,470.9 | 21,914.8 | 25,267.1 | | viii) Major and Medium Irrigation Projects | 6,82,517.6 | 12,90,089.8 | 12,30,401.5 | 13,39,474.7 | | ix) Minor Irrigation | 1,01,784.0 | 1,23,451.7 | 1,14,719.9 | 1,27,846.2 | | x) Power | 12,96,347.3 | 21,59,235.3 | 16,37,044.4 | 23,79,658.3 | | xi) Petroleum | 8,97,917.5 | 9,70,691.0 | 8,41,045.6 | 9,86,588.2 | | xii) Village and Small Industries | 49,465.0 | 1,03,994.5 | 73,910.3 | 62,930.4 | | xiii) Industries@ | 1,13,90,957.3 | 1,43,75,574.5 | 1,31,51,053.1 | 1,52,14,573.0 | | xiv) Ports and Light Houses | 1,69,063.6 | 1,86,577.7 | 1,86,137.8 | 1,93,276.0 | | xv) Road Transport | 2,50,411.9 | 5,65,453.5 | 3,30,544.3 | 3,72,507.5 | | xvi) Tourism | 10,959.0 | 34,521.3 | 17,840.2 | 26,105.6 | | xvii) Others* | 9,57,897.6 | 9,43,899.7 | 9,26,140.8 | 12,63,130.9 | | D. Grants from the Centre (1 to 7)** | 6,61,45,685.1 | 8,05,97,492.2 | 7,40,82,167.4 | 7,20,35,467.8 | | 1. State Plan Schemes | -36,137.1 | 8,73,612.2 | 5,07,000.0 | 65,500.0 | | 2. Central Plan Schemes | 6,493.1 | 19,401.2 | 18,150.1 | 16,836.0 | | 3. Centrally Sponsored Schemes | 2,81,11,132.6 | 4,89,60,518.9 | 4,44,10,436.8 | 4,79,41,326.9 | | 4. NEC/ Special Plan Scheme | -288.7 | – | – | – | | 5. Finance Commission Grants | 1,76,06,157.7 | 1,69,91,996.9 | 1,72,36,606.1 | 1,51,52,517.5 | | i) Post Devolution Revenue Deficit Grants | 82,14,007.8 | 52,94,618.0 | 52,94,618.0 | 25,79,918.0 | | ii) Grants for Rural Local Bodies | 45,57,642.9 | 50,69,060.8 | 52,50,895.1 | 56,26,048.7 | | iii) Grants for Urban Local Bodies | 18,92,212.0 | 25,90,724.2 | 28,86,875.2 | 28,88,407.2 | | iv) Grant in aid for State Disaster Response Fund | 18,05,573.0 | 22,46,146.9 | 21,80,936.8 | 23,80,851.4 | | v) Others (including Health Sector Grants) | 11,36,722.0 | 17,91,446.9 | 16,23,281.0 | 16,77,292.2 | | 6. Grants under proviso to Article 275(1) of the Constitution | 92,695.1 | 1,53,900.4 | 1,49,278.7 | 3,20,667.6 | | 7. Other Grants | 2,03,65,632.5 | 1,35,98,062.5 | 1,17,60,695.8 | 85,38,619.8 | | of which: GST Compensation (1)# | 1,14,696.4 | 93,000.0 | 95,000.0 | - | | GST Compensation (2)# | 1,47,60,312.8 | 39,22,384.0 | 37,52,294.1 | 8,42,197.4 | @ : 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 Enegry 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 (State have reported under 1601(08(110)) and 1601(08(114)).
Note: Data pertaining to UT of Jammu and Kashmir for 2022-23 is taken from CAG and are provisional.
Source: Budget documents of State governments. Details in methodology. | |