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Document - States: Andhra Pradesh, Arunachal Pradesh, Assam, Bihar () or PDF - States: Andhra Pradesh, Arunachal Pradesh, Assam, Bihar ()
Date : Jan 23, 2026
States: Andhra Pradesh, Arunachal Pradesh, Assam, Bihar
(₹ Lakh)
Item ANDHRA PRADESH ARUNACHAL PRADESH
2023-24 (Accounts) 2024-25 (Budget Estimates) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates) 2023-24 (Accounts) 2024-25 (Budget Estimates) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 1,73,76,701.2 2,01,17,361.1 1,76,03,116.0 2,17,97,653.3 27,44,099.9 31,26,730.3 33,54,626.0 34,54,406.6
I. TAX REVENUE (A+B) 1,31,63,309.4 1,60,26,382.0 1,47,04,667.9 1,66,57,309.3 22,64,283.5 24,38,432.1 25,56,328.1 28,38,799.7
A. Own Tax Revenue (1 to 3) 85,92,235.4 1,09,78,918.0 94,96,652.9 1,09,00,678.3 2,79,761.4 2,95,273.1 2,95,273.1 3,39,564.7
1. Taxes on Income (i+ii) 32,695.3 52,137.5 31,705.2 50,601.3 - - - -
i) Agricultural Income Tax - - - - - - - -
ii) Taxes on Professions,Trades, Callings and Employment 32,695.3 52,137.5 31,705.2 50,601.3 - - - -
2. Taxes on Property and Capital Transactions (i to iii) 9,90,455.8 13,80,987.1 10,88,575.6 13,63,658.5 6,971.7 4,344.1 4,344.1 4,995.7
i) Land Revenue 5,235.3 5,771.4 1,34,193.7 22,194.4 4,625.9 2,744.7 2,744.7 3,156.4
ii) Stamps and Registration Fees 9,54,235.0 13,50,000.0 9,20,000.0 13,15,044.0 2,345.8 1,599.4 1,599.4 1,839.3
iii) Urban Immovable Property Tax 30,985.5 25,215.7 34,381.8 26,420.0 - - - -
3. Taxes on Commodities and Services (i to viii) 75,69,084.3 95,45,793.4 83,76,372.2 94,86,418.6 2,72,789.6 2,90,929.1 2,90,929.0 3,34,569.0
i) Sales Tax (a to e) 18,47,515.1 24,50,000.0 18,50,480.7 20,87,364.7 51,584.2 36,915.0 58,509.0 67,285.0
a) Central Sales Tax 1,48,210.4 2,03,553.2 1,47,641.4 1,77,664.8 51,584.2 36,915.0 58,509.0 67,285.0
b) State Sales Tax/VAT 16,99,246.1 22,46,384.3 17,02,802.9 19,09,663.5 - - - -
c) Surcharge on Sales Tax - - - - - - - -
d) Receipts of Turnover Tax - - - - - - - -
e) Other Receipts 58.6 62.5 36.5 36.5 - - - -
ii) State Excise 15,99,760.3 25,59,700.0 21,30,000.0 27,09,726.0 21,131.3 29,440.5 35,310.0 40,606.5
iii) Taxes on Vehicles 4,55,709.2 5,20,300.0 4,65,500.0 5,66,411.0 7,734.8 4,713.6 7,610.0 8,751.5
iv) Taxes on Goods and Passengers 253.1 1,944.3 12.8 12.8 - - - -
v) Taxes and Duties on Electricity 5,52,799.9 2,64,834.6 3,00,819.3 51,020.0 - - - -
vi) Entertainment Tax 19.8 26.5 4.0 4.0 - - - -
vii) State Goods and Services Tax 31,13,024.3 37,48,918.0 36,29,552.9 40,71,812.0 1,92,339.4 2,19,860.0 1,89,500.0 2,17,926.0
viii) Other Taxes and Duties 2.6 70.0 2.5 68.0        
B. Share in Central Taxes (i to x) 45,71,074.0 50,47,464.0 52,08,015.0 57,56,631.0 19,84,522.2 21,43,159.0 22,61,055.0 24,99,235.0
i) Central Goods and Services Tax (CGST) 13,87,260.0 15,07,939.0 15,18,887.0 16,75,903.0 6,02,277.0 6,55,224.0 6,57,024.0 7,27,591.0
ii) Corporation Tax 13,72,038.0 15,15,651.0 14,76,061.0 16,07,448.0 5,95,667.0 6,73,024.0 6,38,428.0 6,97,872.0
iii) Income Tax 15,84,512.0 17,45,593.0 18,78,864.0 21,44,805.0 6,87,914.0 7,41,593.0 8,13,304.0 9,31,165.0
iv) Estate Duty - - - - - - - -
v) Other Taxes on Income and Expenditure - - - - - - - -
vi) Taxes on Wealth - - - - - -22.0 - -
vii) Customs 1,60,187.0 2,22,846.0 2,75,248.0 2,64,966.0 69,545.0 43,732.0 1,17,096.0 1,15,035.0
viii) Union Excise Duties 60,619.0 46,973.0 50,490.0 55,047.0 26,317.0 26,150.0 25,123.0 23,898.0
ix) Service Tax 851.0 166.0 169.0 166.0 371.0 72.0 3,275.0 72.0
x) Other Taxes and Duties on Commodities and Services 5,607.0 8,296.0 8,296.0 8,296.0 2,431.2 3,386.0 6,805.0 3,602.0
II. NON-TAX REVENUE (C+D) 42,13,391.7 40,90,979.1 28,98,448.1 51,40,344.0 4,79,816.4 6,88,298.2 7,98,297.9 6,15,606.9
C. Own Non-Tax Revenue (1 to 6) 7,43,211.5 10,57,600.0 7,01,805.2 19,11,904.0 90,091.9 1,05,398.2 1,05,397.9 1,21,206.9
1. Interest Receipts 2,073.2 4,020.9 2,706.1 5,123.8 17,298.0 - - -
2. Dividends and Profits 1,30,143.7 1,012.8 1,097.4 50,100.0 - - - -
3. General Services 1,00,135.7 1,52,532.9 1,11,003.7 9,36,155.6 13,769.1 9,685.7 8,171.9 9,396.5
of which: State Lotteries - - - -        

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item ANDHRA PRADESH ARUNACHAL PRADESH
2023-24 (Accounts) 2024-25 (Budget Estimates) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates) 2023-24 (Accounts) 2024-25 (Budget Estimates) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates)
1 2 3 4 5 2 3 4 5
4. Social Services (i to ix) 30,387.4 94,749.8 45,732.0 60,849.8 -4,527.3 6,791.3 6,791.4 7,810.1
i) Education, Sports, Art and Culture 3,443.3 47,669.3 5,459.1 7,700.5 1,588.5 489.5 489.5 563.0
ii) Medical and Public Health 21,129.6 38,442.2 31,265.2 42,245.6 226.0 989.2 989.2 1,137.6
iii) Family Welfare 165.0 94.2 216.0 232.1 - - - -
iv) Water Supply and Sanitation 734.8 1,512.3 2,000.0 2,530.0 1,276.1 3,028.5 3,028.5 3,482.8
v) Housing 682.3 485.0 325.0 540.0 3.2 932.4 932.4 1,072.2
vi) Urban Development 36.6 139.8 729.1 743.5 709.3 1,322.5 1,322.5 1,520.9
vii) Labour and Employment 1,915.7 3,630.5 2,386.6 3,155.7 -8,496.5 0.1 0.2 0.2
viii) Social Security and Welfare 1,307.1 663.9 1,870.5 2,091.8 159.5 - - -
ix) Others 972.9 2,112.5 1,480.5 1,610.5 6.6 29.1 29.1 33.5
5. Fiscal Services - - - - - - - -
6. Economic Services (i to xvii) 4,80,471.4 8,05,283.7 5,41,266.1 8,59,674.8 63,552.2 88,921.1 90,434.6 1,04,000.2
i) Crop Husbandry 392.3 944.3 666.5 1,145.9 371.3 1,229.9 1,229.9 1,414.4
ii) Animal Husbandry 52.0 76.0 85.8 105.6 341.6 859.6 859.6 988.6
iii) Fisheries 426.1 899.4 634.1 1,010.3 34.7 145.5 145.5 167.3
iv) Forestry and Wildlife 10,797.5 51,907.6 3,672.5 51,904.0 857.9 3,306.3 3,306.3 3,802.2
v) Plantations - - - - - - - -
vi) Co-operation 3,443.3 19,255.6 1,464.6 2,168.0 77.8 172.0 172.0 197.8
vii) Other Agricultural Programmes 0.5 2.2 2.2 2.2 59.7 15.3 15.3 17.6
viii) Major and Medium Irrigation Projects 2,136.7 29,057.7 13,300.2 29,057.7 - - - -
ix) Minor Irrigation 87.4 270.4 395.7 570.4 48.7 8.9 20.7 35.8
x) Power 427.8 682.7 527.8 682.7 42,500.7 51,531.3 52,949.2 60,891.8
xi) Petroleum - - - - - - - -
xii) Village and Small Industries 593.9 1,119.8 660.0 1,120.1 253.1 2,715.1 2,715.1 3,122.4
xiii) Industries@ 3,05,985.6 5,36,600.0 3,51,800.0 6,00,000.0 13,750.6 18,218.0 18,218.0 20,950.7
xiv) Ports and Light Houses - 0.1 0.1 0.1 - - - -
xv) Road Transport 1,45,475.0 1,55,000.0 1,60,000.0 1,60,000.0 2,849.4 7,128.3 7,128.3 8,197.5
xvi) Tourism 1.0 0.2 2.0 2.0 149.9 48.3 132.0 140.0
xvii) Others* 10,652.4 9,467.9 8,054.8 11,906.0 2,256.7 3,542.7 3,542.7 4,074.1
D. Grants from the Centre (1 to 7)** 34,70,180.3 30,33,379.1 21,96,642.9 32,28,440.0 3,89,724.5 5,82,900.0 6,92,900.0 4,94,400.0
1. State Plan Schemes - - - - - - - -
2. Central Plan Schemes - - - - - - - -
3. Centrally Sponsored Schemes 14,08,092.7 24,21,061.6 16,47,324.7 27,00,000.0 3,37,057.7 5,00,000.0 6,00,000.0 4,00,000.0
4. NEC/ Special Plan Scheme   -     - - - -
5. Finance Commission Grants 9,64,083.6 5,40,230.0 4,92,202.4 4,88,440.0 22,080.0 62,900.0 62,900.0 64,400.0
i) Post Devolution Revenue Deficit Grants 2,69,100.0 - - - - - - -
ii) Grants for Rural Local Bodies 3,97,419.0 2,78,725.0 2,10,997.3 2,09,900.0 - 18,900.0 18,900.0 18,500.0
iii) Grants for Urban Local Bodies 98,455.1 1,07,939.0 80,505.1 1,13,000.0 - 9,700.0 9,700.0 9,900.0
iv) Grant in aid for State Disaster Response Fund 98,720.0 1,14,589.0 1,50,700.0 1,08,800.0 22,080.0 28,900.0 28,900.0 30,400.0
v) Others (including Health Sector Grants) 1,00,389.5 38,977.0 50,000.0 56,740.0 - 5,400.0 5,400.0 5,600.0
6. Grants under proviso to Article 275(1) of the Constitution - 3,047.6 3,000.0 5,000.0 - - - -
7. Other Grants 10,98,004.0 69,039.8 54,115.7 35,000.0 30,586.8 20,000.0 30,000.0 30,000.0
of which: GST Compensation (1)# - - - - - - - -
GST Compensation (2)# - 16,397.4 16,426.2 - - - - -

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item ASSAM BIHAR
2023-24 (Accounts) 2024-25 (Budget Estimates) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates) 2023-24 (Accounts) 2024-25 (Budget Estimates) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 91,53,448.7 1,11,94,384.0 1,12,20,534.2 1,17,22,596.7 1,93,34,723.0 2,26,79,840.5 2,44,44,282.5 2,60,83,144.0
I. TAX REVENUE (A+B) 63,50,868.6 74,14,841.9 74,40,218.7 79,31,708.2 1,61,96,517.6 1,67,31,192.0 1,83,73,493.0 1,98,03,585.0
A. Own Tax Revenue (1 to 3) 28,17,811.6 34,14,841.9 34,14,841.7 34,82,304.2 48,36,068.6 54,30,000.0 54,30,000.0 59,52,000.0
1. Taxes on Income (i+ii) 22,415.7 30,920.3 24,657.3 25,172.0 17,995.9 17,500.0 17,500.0 27,500.0
i) Agricultural Income Tax 49.4 276.0 54.3 72.0 - - - -
ii) Taxes on Professions,Trades, - - - -        
Callings and Employment 22,366.3 30,644.3 24,603.0 25,100.0 17,995.9 17,500.0 17,500.0 27,500.0
2. Taxes on Property and Capital Transactions (i to iii) 1,02,841.3 1,45,441.7 1,50,299.8 1,31,288.2 6,92,782.9 8,10,000.0 8,10,000.0 8,95,000.0
i) Land Revenue 33,362.8 22,824.2 36,699.1 47,219.3 58,018.7 60,000.0 60,000.0 70,000.0
ii) Stamps and Registration Fees 69,478.5 1,22,617.5 1,13,600.7 84,068.9 6,34,764.2 7,50,000.0 7,50,000.0 8,25,000.0
iii) Urban Immovable Property Tax - - - - - - - -
3. Taxes on Commodities and Services (i to viii) 26,92,554.6 32,38,479.9 32,39,884.6 33,25,844.0 41,25,289.9 46,02,500.0 46,02,500.0 50,29,500.0
i) Sales Tax (a to e) 7,46,299.3 8,71,799.8 8,71,118.9 8,59,100.0 9,37,086.7 10,01,000.0 10,01,000.0 11,20,000.0
a) Central Sales Tax 27,082.3 41,685.8 41,685.8 31,700.0 582.6 1,000.0 1,000.0 1,100.0
b) State Sales Tax/VAT 7,18,760.0 8,28,930.1 8,28,930.4 8,26,630.8 9,36,504.1 10,00,000.0 10,00,000.0 11,18,900.0
c) Surcharge on Sales Tax 0.0 - 0.0 0.1 - - - -
d) Receipts of Turnover Tax - - - - - - - -
e) Other Receipts 457.0 1,184.0 502.7 769.1 - - - -
ii) State Excise 3,03,867.4 4,10,082.3 4,24,087.7 4,42,464.0 114.9 - - -
iii) Taxes on Vehicles 1,68,979.7 2,19,770.7 1,85,877.7 2,11,955.4 3,35,774.8 3,70,000.0 3,70,000.0 4,07,000.0
iv) Taxes on Goods and Passengers 8.8 380.7 9.7 10.7 -113.1 - - -
v) Taxes and Duties on Electricity 8,030.7 12,644.7 8,833.8 23,400.0 84,645.5 75,000.0 75,000.0 1,01,600.0
vi) Entertainment Tax 0.5 1.0 0.5 0.6 15.7 - - -
vii) State Goods and Services Tax 14,65,363.8 17,23,795.8 17,49,951.5 17,88,908.0 27,67,759.5 31,56,500.0 31,56,500.0 34,00,900.0
viii) Other Taxes and Duties 4.4 4.8 4.9 5.3 5.9 - - -
B. Share in Central Taxes (i to x) 35,33,057.0 40,00,000.0 40,25,377.0 44,49,404.0 1,13,60,449.0 1,13,01,192.0 1,29,43,493.0 1,38,51,585.0
i) Central Goods and Services Tax (CGST) 10,72,238.0 12,16,950.0 12,03,922.0 12,95,336.0 34,47,756.0 36,54,243.0 37,42,798.0 41,38,186.0
ii) Corporation Tax 10,60,468.0 12,31,095.0 11,30,896.0 12,42,426.0 34,09,901.0 36,17,096.0 36,36,364.0 41,59,350.0
iii) Income Tax 12,24,698.0 13,56,104.0 14,42,229.0 16,57,759.0 39,37,986.0 35,18,945.0 47,65,832.0 47,90,372.0
iv) Estate Duty - - - - - - - -
v) Other Taxes on Income and Expenditure - - - - - - - -
vi) Taxes on Wealth - -32.0 - - - - - -
vii) Customs 1,23,811.0 1,36,970.0 2,02,765.0 2,04,797.0 3,98,112.0 3,58,493.0 6,51,985.0 6,11,548.0
viii) Union Excise Duties 46,853.0 51,474.0 39,025.0 42,546.0 1,50,654.0 1,50,147.0 1,25,483.0 1,28,906.0
ix) Service Tax 659.0 745.0 128.0 128.0 2,116.0 2,268.0 412.0 455.0
x) Other Taxes and Duties on Commodities and Services 4,330.0 6,694.0 6,412.0 6,412.0 13,924.0 - 20,619.0 22,768.0
II. NON-TAX REVENUE (C+D) 28,02,580.1 37,79,542.1 37,80,315.6 37,90,888.4 31,38,205.4 59,48,648.5 60,70,789.5 62,79,559.0
C. Own Non-Tax Revenue (1 to 6) 5,90,290.3 8,87,128.5 8,85,401.8 8,36,123.9 5,25,705.5 7,32,586.1 7,32,586.1 8,22,057.0
1. Interest Receipts 82,811.3 46,609.5 95,233.0 1,09,518.0 89,700.3 1,71,925.8 1,71,925.8 2,47,490.2
2. Dividends and Profits 18,510.0 64,456.9 21,286.5 24,479.4 951.4 730.0 730.0 232.0
3. General Services 27,352.1 43,789.3 31,454.9 36,173.9 79,784.3 1,71,973.1 1,71,973.1 1,46,774.1
of which: State Lotteries         - - - -

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item ASSAM BIHAR
2023-24 (Accounts) 2024-25 (Budget Estimates) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates) 2023-24 (Accounts) 2024-25 (Budget Estimates) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates)
1 2 3 4 5 2 3 4 5
4. Social Services (i to ix) 13,147.6 8,342.9 15,119.7 17,387.6 3,302.4 6,414.4 6,414.4 7,061.0
i) Education, Sports, Art and Culture 1,016.7 1,248.7 1,169.3 1,344.6 394.0 708.7 708.7 396.3
ii) Medical and Public Health 9,482.1 3,418.9 10,904.4 12,540.1 460.0 3,379.9 3,379.9 4,301.9
iii) Family Welfare 2.0 7.1 2.3 2.6 - - - -
iv) Water Supply and Sanitation 87.1 83.6 100.2 115.2 937.2 388.3 388.3 913.0
v) Housing 887.3 997.8 1,020.3 1,173.4 530.0 292.3 292.3 292.8
vi) Urban Development 77.0 85.3 88.5 101.8 - 400.5 400.5 -
vii) Labour and Employment 1,592.3 2,491.7 1,831.1 2,105.8 950.4 1,211.3 1,211.3 1,120.4
viii) Social Security and Welfare 1.3 8.3 1.5 1.7 19.0 8.2 8.2 18.6
ix) Others 1.8 1.5 2.1 2.4 11.8 25.3 25.3 18.1
5. Fiscal Services - - - - - - - -
6. Economic Services (i to xvii) 4,48,469.4 7,23,929.9 7,22,307.7 6,48,565.0 3,51,967.2 3,81,542.8 3,81,542.8 4,20,499.7
i) Crop Husbandry 124.4 144.7 143.1 164.6 459.3 555.2 555.2 582.5
ii) Animal Husbandry 122.7 148.0 141.1 162.2 59.2 73.0 73.0 80.3
iii) Fisheries 462.6 699.2 532.0 611.8 1,915.0 2,391.5 2,391.5 2,468.7
iv) Forestry and Wildlife 56,467.5 1,25,000.0 1,25,480.2 99,700.1 6,377.4 6,000.5 6,000.5 6,450.0
v) Plantations - - - - - - - -
vi) Co-operation 944.5 105.7 1,086.2 1,249.1 887.6 755.7 755.7 997.8
vii) Other Agricultural Programmes 4.1 11.7 4.7 5.5 - - - -
viii) Major and Medium Irrigation Projects 9.3 24.1 10.7 12.3 7,164.4 6,006.2 6,006.2 7,500.0
ix) Minor Irrigation 15.1 180.8 17.4 20.0 105.6 372.0 372.0 115.0
x) Power - - - - - - - -
xi) Petroleum 3,84,047.8 5,86,037.2 5,86,037.8 5,07,753.0 - - - -
xii) Village and Small Industries 37.5 124.7 43.1 49.6 1.9 - - 2.0
xiii) Industries@ 1,390.3 954.8 1,598.8 32,424.2 3,24,556.4 3,50,025.3 3,50,025.3 3,85,035.0
xiv) Ports and Light Houses - - - - - - - -
xv) Road Transport - - - - 18.1 20.0 20.0 20.0
xvi) Tourism 258.4 604.9 297.2 341.8 325.3 200.0 200.0 500.0
xvii) Others* 4,585.2 9,894.3 6,915.5 6,071.0 10,097.1 15,143.4 15,143.4 16,748.4
D. Grants from the Centre (1 to 7)** 22,12,289.7 28,92,413.7 28,94,913.7 29,54,764.6 26,12,499.8 52,16,062.4 53,38,203.4 54,57,502.0
1. State Plan Schemes - - - - -16,708.7 - - -
2. Central Plan Schemes - - - - - - - -
3. Centrally Sponsored Schemes 16,20,552.3 23,19,682.2 23,19,682.3 24,75,458.2 17,96,152.3 43,03,942.4 43,12,697.4 45,37,006.0
4. NEC/ Special Plan Scheme - - - - - - - -
5. Finance Commission Grants 5,59,923.0 4,80,627.0 4,80,627.0 4,48,218.0 7,66,251.6 9,12,120.0 10,17,270.0 9,20,496.0
i) Post Devolution Revenue Deficit Grants 2,91,800.0 - - - - - - -
ii) Grants for Rural Local Bodies 1,24,100.0 1,93,550.0 1,93,550.0 2,19,050.0 3,85,241.1 4,11,400.0 4,11,400.0 4,01,200.0
iii) Grants for Urban Local Bodies 59,723.0 1,34,850.0 1,34,850.0 1,02,950.0 2,25,650.4 2,11,900.0 3,17,050.0 2,16,000.0
iv) Grant in aid for State Disaster Response Fund 68,080.0 89,460.0 89,460.0 75,120.0 1,24,880.0 1,63,900.0 1,63,900.0 1,72,100.0
v) Others (including Health Sector Grants) 16,220.0 62,767.0 62,767.0 51,098.0 30,480.0 1,24,920.0 1,24,920.0 1,31,196.0
6. Grants under proviso to Article 275(1) of the Constitution - - - - - - - -
7. Other Grants 31,814.4 92,104.5 94,604.5 31,088.3 66,804.7 - 8,236.0 -
of which: GST Compensation (1)# - - - - - - - -
GST Compensation (2)# - - - - - - - -