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Document - States: Himachal Pradesh, Jammu and Kashmir, Jharkhand, Karnataka () or PDF - States: Himachal Pradesh, Jammu and Kashmir, Jharkhand, Karnataka ()
Date : Jan 23, 2026
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
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) 39,17,304.3 42,15,308.0 43,70,395.9 42,34,296.9 70,10,769.6 97,71,910.3 88,50,479.1 90,52,918.0
I. TAX REVENUE (A+B) 21,21,001.2 25,22,489.1 24,20,755.3 27,90,739.7 13,90,321.7 20,86,000.0 20,85,500.0 21,55,000.0
A. Own Tax Revenue (1 to 3) 11,83,529.2 15,10,069.1 13,52,631.3 16,10,109.7 13,90,321.7 20,86,000.0 20,85,500.0 21,55,000.0
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) 44,739.9 64,337.2 68,498.0 1,65,703.1 80,133.2 93,000.0 93,000.0 1,03,500.0
i) Land Revenue 703.1 1,784.3 1,697.1 1,01,895.4 12,378.7 13,000.0 13,000.0 13,500.0
ii) Stamps and Registration Fees 44,036.8 62,553.0 66,800.9 63,807.7 67,754.5 80,000.0 80,000.0 90,000.0
iii) Urban Immovable Property Tax - - - - - - - -
3. Taxes on Commodities and Services (i to viii) 11,38,789.3 14,45,731.8 12,84,133.4 14,44,406.7 13,10,188.5 19,93,000.0 19,92,500.0 20,51,500.0
i) Sales Tax (a to e) 1,75,373.1 2,08,000.0 1,97,500.0 2,21,200.0 1,63,119.4 1,90,000.0 1,90,000.0 1,99,500.0
a) Central Sales Tax 6,322.8 8,708.9 1,919.8 2,150.1 918.8 - - -
b) State Sales Tax/VAT 1,69,050.3 1,99,291.2 1,95,580.3 2,19,049.9 1,62,200.6 1,90,000.0 1,90,000.0 1,99,500.0
c) Surcharge on Sales Tax - - - - - - - -
d) Receipts of Turnover Tax - - - - - - - -
e) Other Receipts - - - - - - - -
ii) State Excise 2,69,232.9 2,88,400.0 2,90,200.0 3,25,000.0 2,49,025.3 2,60,000.0 2,60,000.0 2,99,000.0
iii) Taxes on Vehicles 78,174.2 90,224.5 88,444.0 97,804.5 90,425.4 1,40,000.0 1,40,000.0 1,50,000.0
iv) Taxes on Goods and Passengers 7,087.5 6,582.2 7,453.3 7,435.4 1,133.3 3,000.0 2,500.0 3,000.0
v) Taxes and Duties on Electricity 36,906.8 55,085.1 55,120.4 68,829.4 71.1 - - -
vi) Entertainment Tax 4.7 13.4 1.2 1.3 - - - -
vii) State Goods and Services Tax 5,33,988.5 6,55,200.0 6,01,000.0 6,76,125.0 8,06,414.1 14,00,000.0 14,00,000.0 14,00,000.0
viii) Other Taxes and Duties 38,021.6 1,42,226.6 44,414.5 48,011.1 - - - -
B. Share in Central Taxes (i to x) 9,37,472.0 10,12,420.0 10,68,124.0 11,80,630.0 - - - -
i) Central Goods and Services Tax (CGST) 2,84,513.0 3,09,525.0 3,08,861.0 3,43,711.0 - - - -
ii) Corporation Tax 2,81,387.0 3,17,934.0 3,00,078.0 3,29,672.0 - - - -
iii) Income Tax 3,24,967.0 3,50,326.0 3,93,293.0 4,39,879.0 - - - -
iv) Estate Duty - - - - - - - -
v) Other Taxes on Income and Expenditure - - - - - - - -
vi) Taxes on Wealth - -10.0 - - - - - -
vii) Customs 32,853.0 20,659.0 53,803.0 54,342.0 - - - -
viii) Union Excise Duties 12,432.0 12,353.0 10,355.0 11,290.0 - - - -
ix) Service Tax 173.0 34.0 33.0 34.0 - - - -
x) Other Taxes and Duties on Commodities and Services 1,147.0 1,599.0 1,701.0 1,702.0 - - - -
II. NON-TAX REVENUE (C+D) 17,96,303.1 16,92,818.9 19,49,640.6 14,43,557.2 56,20,447.9 76,85,910.3 67,64,979.1 68,97,918.0
C. Own Non-Tax Revenue (1 to 6) 3,02,088.3 3,64,070.8 4,23,058.6 4,19,305.0 6,43,033.5 9,72,645.3 8,57,821.0 10,35,511.0
1. Interest Receipts 12,605.8 7,338.4 53,533.9 27,424.8 2,786.8 2,000.0 200.0 280.0
2. Dividends and Profits 19,117.1 19,199.0 18,176.9 15,701.4 3,141.4 20,000.0 - 20,000.0
3. General Services 35,376.4 41,974.5 38,989.0 40,020.1 23,912.5 49,200.0 24,750.0 30,660.0
of which: State Lotteries - - - - - - - -

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item HIMACHAL PRADESH JAMMU AND KASHMIR
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) 17,828.5 29,358.7 36,825.3 46,012.7 25,909.0 1,09,001.0 32,301.0 52,401.0
i) Education, Sports, Art and Culture 5,979.5 6,697.9 7,120.9 7,006.3 3,303.0 2,000.0 2,200.0 2,300.0
ii) Medical and Public Health 2,447.4 2,698.5 2,635.4 2,766.7 4,340.5 14,000.0 5,000.0 5,500.0
iii) Family Welfare 0.6 0.7 0.7 0.5 2.2 - - -
iv) Water Supply and Sanitation 5,198.5 7,949.5 7,949.5 23,492.5 12,427.7 70,000.0 19,500.0 30,000.0
v) Housing 433.9 599.4 633.5 574.3 614.5 20,000.0 1,000.0 10,000.0
vi) Urban Development 523.4 375.1 1,381.6 450.6 4,238.5 1,000.0 100.0 100.0
vii) Labour and Employment 1,165.7 1,315.7 1,679.7 1,689.6 735.0 1,000.0 1,000.0 1,000.0
viii) Social Security and Welfare 2,004.8 9,587.3 15,309.1 9,952.0 244.3 1,000.0 3,500.0 3,500.0
ix) Others 74.7 134.7 115.0 80.0 3.4 1.0 1.0 1.0
5. Fiscal Services - - - - - - - -
6. Economic Services (i to xvii) 2,17,160.5 2,66,200.2 2,75,533.5 2,90,146.1 5,87,283.9 7,92,444.3 8,00,570.0 9,32,170.0
i) Crop Husbandry 2,498.5 1,514.4 1,620.9 1,512.4 2,234.0 2,000.0 2,000.0 2,200.0
ii) Animal Husbandry 45.5 269.2 243.6 270.0 1,139.3 2,000.0 1,300.0 1,400.0
iii) Fisheries 313.3 466.5 511.3 487.5 1,063.4 1,500.0 1,000.0 1,500.0
iv) Forestry and Wildlife 8,994.8 8,711.1 9,183.2 9,396.6 16,504.9 28,000.0 20,000.0 25,000.0
v) Plantations 0.8 2.1 2.1 3.0 - - - -
vi) Co-operation 338.0 627.8 595.4 711.9 34.9 16.1 20.0 20.0
vii) Other Agricultural Programmes 6.9 83.2 83.2 90.0 49.6 73.7 50.0 50.0
viii) Major and Medium Irrigation Projects 2.7 4.7 4.8 4.7 1,22,049.0 1,00,000.0 1,30,000.0 1,40,000.0
ix) Minor Irrigation 76.7 256.5 256.5 280.8 1,261.7 5,000.0 1,300.0 1,400.0
x) Power 1,66,735.5 2,01,726.2 2,06,758.9 2,19,907.0 4,20,861.0 6,00,000.0 6,00,000.0 7,00,000.0
xi) Petroleum - - - - - - - -
xii) Village and Small Industries 166.7 176.8 174.8 177.7 313.7 13,835.0 18,400.0 19,000.0
xiii) Industries@ 35,195.6 37,228.8 36,411.0 41,690.1 17,546.6 30,000.0 20,000.0 30,000.0
xiv) Ports and Light Houses - - - - - - - -
xv) Road Transport 5.5 6.0 12.0 12.0 - - - -
xvi) Tourism 337.5 434.6 434.6 457.5 2,021.8 5,000.0 5,000.0 10,000.0
xvii) Others* 2,442.6 14,692.4 19,241.2 15,145.0 2,204.2 5,019.5 1,500.0 1,600.0
D. Grants from the Centre (1 to 7)** 14,94,214.8 13,28,748.2 15,26,582.0 10,24,252.2 49,77,414.3 67,13,265.0 59,07,158.1 58,62,407.0
1. State Plan Schemes - - - - - 50,000.0 30,000.0 70,000.0
2. Central Plan Schemes - - - - - - - -
3. Centrally Sponsored Schemes 5,31,172.5 5,89,533.0 7,78,666.3 5,82,678.1 7,95,825.8 12,00,400.0 9,33,400.0 12,82,400.0
4. NEC/ Special Plan Scheme - - - - - - - -
5. Finance Commission Grants 8,73,815.7 7,37,215.0 7,37,215.0 4,39,574.0 - - - -
i) Post Devolution Revenue Deficit Grants 8,05,800.0 6,25,800.0 6,25,800.0 3,25,700.0 - - - -
ii) Grants for Rural Local Bodies 11,851.3 45,392.0 45,392.0 45,019.0 - - - -
iii) Grants for Urban Local Bodies 15,804.4 18,723.0 18,723.0 19,155.0 - - - -
iv) Grant in aid for State Disaster Response Fund 36,080.0 47,300.0 47,300.0 49,700.0 - - - -
v) Others (including Health Sector Grants) 4,280.0 - - - - - - -
6. Grants under proviso to Article 275(1) of the Constitution 1,696.5 2,000.0 2,244.2 2,000.0 - - - -
7. Other Grants 87,530.2 0.1 8,456.5 0.1 41,81,588.5 54,62,865.0 49,43,758.1 45,10,007.0
of which: GST Compensation (1)# - - - - - - - -
GST Compensation (2)# 8,800.1 - - - - - - -

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item JHARKHAND KARNATAKA
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) 87,92,850.0 1,10,80,000.0 1,10,33,774.7 1,25,15,344.0 2,33,34,287.7 2,63,17,781.7 2,57,80,072.7 2,92,47,654.0
I. TAX REVENUE (A+B) 65,35,712.0 74,53,822.0 76,38,528.0 82,24,022.0 2,04,69,766.4 2,34,37,852.0 2,27,30,075.0 2,59,97,654.0
A. Own Tax Revenue (1 to 3) 28,00,476.9 34,19,826.0 33,82,687.5 35,19,883.6 1,63,50,503.4 1,89,89,303.0 1,80,36,803.0 2,08,10,000.0
1. Taxes on Income (i+ii) 4,665.4 8,617.3 8,587.5 8,883.6 1,34,104.7 1,40,000.0 1,34,600.0 1,45,800.0
i) Agricultural Income Tax - 0.0 - - 8.9 - - -
ii) Taxes on Professions, Trades, Callings and Employment 4,665.4 8,617.3 8,587.5 8,883.6 1,34,095.8 1,40,000.0 1,34,600.0 1,45,800.0
2. Taxes on Property and Capital Transactions (i to iii) 3,13,344.3 3,15,000.0 3,20,000.0 3,30,000.0 21,00,692.4 26,36,217.0 24,36,217.0 28,61,277.0
i) Land Revenue 1,66,569.7 1,70,000.0 1,70,000.0 1,80,000.0 86,021.1 36,217.0 36,217.0 61,277.0
ii) Stamps and Registration Fees 1,46,774.3 1,45,000.0 1,50,000.0 1,50,000.0 20,14,671.2 26,00,000.0 24,00,000.0 28,00,000.0
iii) Urban Immovable Property Tax 0.3 - - - - - - -
3. Taxes on Commodities and Services (i to viii) 24,82,467.2 30,96,208.7 30,54,100.0 31,81,000.0 1,41,15,706.3 1,62,13,086.0 1,54,65,986.0 1,78,02,923.0
i) Sales Tax (a to e) 6,94,892.4 9,12,110.9 9,00,000.0 9,30,500.0 20,81,087.6 22,12,500.0 23,53,800.0 26,41,000.0
a) Central Sales Tax 11,538.0 6,843.6 10,292.5 10,640.4 1,14,610.2 - - -
b) State Sales Tax/VAT 6,83,350.2 9,05,239.7 8,89,689.7 9,19,841.2 19,23,062.7 22,12,500.0 23,53,800.0 26,41,000.0
c) Surcharge on Sales Tax - 5.3 2.9 3.0 - - - -
d) Receipts of Turnover Tax - 20.7 11.6 12.0 - - - -
e) Other Receipts 4.3 1.7 3.3 3.4 43,414.7 - - -
ii) State Excise 2,37,610.0 2,70,000.0 2,80,000.0 3,00,000.0 34,62,898.1 38,52,500.0 36,50,000.0 40,00,000.0
iii) Taxes on Vehicles 1,75,639.6 2,35,000.0 2,29,000.0 2,40,000.0 11,28,725.8 13,00,000.0 12,50,000.0 15,00,000.0
iv) Taxes on Goods and Passengers - - - - -528.9 - - -
v) Taxes and Duties on Electricity 1,39,537.2 1,41,290.6 1,45,000.0 1,60,000.0 3,32,307.0 2,00,586.0 2,00,586.0 1,48,723.0
vi) Entertainment Tax 9.5 57.5 20.1 97.2 872.2 - - -
vii) State Goods and Services Tax 12,34,771.6 15,37,473.9 15,00,000.0 15,50,000.0 71,04,145.1 86,47,500.0 80,11,600.0 92,13,200.0
viii) Other Taxes and Duties 7.0 275.9 79.9 402.8 6,199.3 - - 3,00,000.0
B. Share in Central Taxes (i to x) 37,35,235.1 40,33,996.0 42,55,840.5 47,04,138.4 41,19,263.0 44,48,549.0 46,93,272.0 51,87,654.0
i) Central Goods and Services Tax (CGST) 11,33,598.0 10,73,230.9 12,77,378.0 14,11,936.0 12,50,146.0 13,60,047.0 13,57,127.0 15,10,259.0
ii) Corporation Tax 11,21,150.0 12,23,837.7 14,75,207.0 16,30,604.0 12,36,418.0 13,96,993.0 13,18,535.0 14,48,570.0
iii) Income Tax 12,94,784.0 11,92,893.4 12,91,560.0 14,27,612.0 14,27,902.0 15,39,323.0 16,81,525.0 19,32,816.0
iv) Estate Duty - - - - - - - -
v) Other Taxes on Income and Expenditure - 174.0 112.5 116.4 - - - -
vi) Taxes on Wealth - - - - - -45.0 - -
vii) Customs 1,30,897.0 2,46,544.9 1,49,138.0 1,64,847.0 1,44,354.0 90,775.0 2,82,960.0 2,38,777.0
viii) Union Excise Duties 49,533.0 2,79,253.4 56,436.0 62,381.0 54,627.0 54,278.0 45,500.0 49,606.0
ix) Service Tax 694.0 11,061.8 793.0 876.0 766.0 150.0 149.0 150.0
x) Other Taxes and Duties on Commodities and Services 4,579.1 7,000.0 5,216.0 5,766.0 5,050.0 7,028.0 7,476.0 7,476.0
II. NON-TAX REVENUE (C+D) 22,57,138.0 36,26,178.0 33,95,246.7 42,91,322.0 28,64,521.4 28,79,929.7 30,49,997.7 32,50,000.0
C. Own Non-Tax Revenue (1 to 6) 13,42,512.0 19,30,043.0 20,02,653.7 25,85,611.9 13,11,737.1 13,49,959.7 14,49,997.7 16,50,000.0
1. Interest Receipts 43,097.9 37,363.3 50,000.0 70,000.0 1,49,269.8 41,753.0 3,00,841.4 2,53,069.0
2. Dividends and Profits - 591.2 7,200.0 6,000.0 30,287.4 47,700.0 84,971.8 1,29,400.0
3. General Services 70,787.0 1,30,982.2 62,225.0 75,491.9 1,97,232.6 1,84,762.6 1,54,602.0 1,18,926.0
of which: State Lotteries - 0.1 0.0 0.0 - - 146.0 -

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item JHARKHAND KARNATAKA
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) 37,999.8 51,797.7 35,107.0 60,508.0 85,328.7 79,568.3 95,706.1 1,20,674.0
i) Education, Sports, Art and Culture 477.4 600.0 500.0 700.0 16,770.4 5,363.0 15,206.0 25,344.0
ii) Medical and Public Health 974.9 1,100.0 400.0 800.0 48,843.6 48,967.1 60,834.0 63,856.0
iii) Family Welfare - 0.1 - 1.0 27.3 60.0 64.4 66.0
iv) Water Supply and Sanitation 1,427.7 1,450.7 3,000.0 3,500.0 339.7 302.0 210.8 300.0
v) Housing 2,177.0 3,000.0 200.0 3,000.0 8,384.7 8,764.0 9,134.4 14,126.0
vi) Urban Development 13,820.6 26,695.2 17,500.0 25,000.0 2,192.9 6,080.5 2,223.1 7,199.0
vii) Labour and Employment 11,169.8 8,946.1 11,000.0 20,000.0 8,191.8 8,674.8 7,116.6 8,989.0
viii) Social Security and Welfare 7,948.7 10,000.0 2,500.0 7,500.0 190.2 588.0 544.4 425.0
ix) Others 3.9 5.7 7.0 7.0 388.1 769.0 372.3 369.0
5. Fiscal Services - - - - - - - -
6. Economic Services (i to xvii) 11,90,627.3 17,09,308.7 18,48,121.7 23,73,612.0 8,49,618.6 9,96,175.7 8,13,876.4 10,27,931.0
i) Crop Husbandry 740.1 1,000.0 300.0 500.0 1,165.8 1,118.0 2,556.7 1,414.0
ii) Animal Husbandry 80.5 120.0 1,500.0 300.0 1,148.0 1,448.0 905.5 1,303.0
iii) Fisheries 531.9 510.0 400.0 800.0 3,088.8 3,319.0 2,782.4 3,578.0
iv) Forestry and Wildlife 81,569.5 90,000.0 10,000.0 1,20,000.0 42,333.4 24,107.2 47,796.1 51,692.0
v) Plantations - 0.1 - - 0.5 - 0.2 1.0
vi) Co-operation 119.7 225.0 75.0 100.0 6,136.6 5,460.0 5,717.0 6,530.0
vii) Other Agricultural Programmes 19.6 29.6 2.0 10.0 60.2 3.0 40.6 3.0
viii) Major and Medium Irrigation Projects 19,552.3 23,500.0 35,000.0 37,000.0 3,161.1 3,567.3 3,337.4 3,893.0
ix) Minor Irrigation 621.1 511.5 700.0 1,000.0 230.2 281.0 224.7 243.0
x) Power 718.6 938.8 600.0 800.0 21,457.3 22,138.0 291.0 25,000.0
xi) Petroleum - - - - - - - -
xii) Village and Small Industries 162.0 315.0 100.0 200.0 5,109.6 5,346.0 4,001.7 5,250.0
xiii) Industries@ 10,60,890.3 15,51,889.3 17,73,226.0 21,91,275.0 7,32,423.7 9,00,170.0 7,25,089.4 9,00,019.0
xiv) Ports and Light Houses - - - - 2,244.6 840.0 831.8 2,090.0
xv) Road Transport 0.0 0.5 1.6 1.0 1.9 - 0.0 1.0
xvi) Tourism 13.6 18.0 17.0 15.0 458.6 553.0 17.5 553.0
xvii) Others* 25,608.2 40,251.0 26,200.1 21,611.0 30,598.5 27,825.2 20,284.4 26,361.0
D. Grants from the Centre (1 to 7)** 9,14,626.0 16,96,135.0 13,92,593.0 17,05,710.1 15,52,784.3 15,29,970.0 16,00,000.0 16,00,000.0
1. State Plan Schemes - - - - - - - -
2. Central Plan Schemes - - - - - - - -
3. Centrally Sponsored Schemes 6,26,671.1 13,35,631.4 10,46,701.9 12,82,047.2 9,86,621.1 9,27,162.0 6,48,396.0 8,66,709.0
4. NEC/ Special Plan Scheme - - - - - - - -
5. Finance Commission Grants 2,37,828.0 2,54,461.0 2,62,589.6 3,21,631.4 3,76,862.3 5,51,808.0 5,51,808.0 6,28,741.0
i) Post Devolution Revenue Deficit Grants - - - - - - - -
ii) Grants for Rural Local Bodies 1,30,000.0 1,30,700.0 1,39,058.8 1,70,325.4 2,08,658.7 2,63,700.0 2,63,700.0 2,57,200.0
iii) Grants for Urban Local Bodies 16,600.0 35,650.0 8,854.5 10,845.4 72,740.0 1,35,800.0 1,35,800.0 1,38,500.0
iv) Grant in aid for State Disaster Response Fund 47,680.0 52,461.0 53,415.8 65,426.0 69,760.0 91,500.0 91,500.0 96,100.0
v) Others (including Health Sector Grants) 43,548.0 35,650.0 61,260.5 75,034.6 25,703.6 60,808.0 60,808.0 1,36,941.0
6. Grants under proviso to Article 275(1) of the Constitution - - - - 4,070.0 1,000.0 4,730.3 8,000.0
7. Other Grants 50,126.9 1,06,042.7 83,301.5 1,02,031.5 1,85,230.9 50,000.0 3,95,065.7 96,550.0
of which: GST Compensation (1)# - - - - - - - -
GST Compensation (2)# 16,563.1 - 8,834.9 10,821.3 1,19,140.5 - - -