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Document - States: Meghalaya, Mizoram, Nagaland, Odisha () or PDF - States: Meghalaya, Mizoram, Nagaland, Odisha ()
Date : Jan 23, 2026
States: Meghalaya, Mizoram, Nagaland, Odisha
Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item MEGHALAYA MIZORAM
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) 17,97,785.9 23,51,473.0 24,02,940.0 25,59,135.0 11,41,405.1 12,38,649.1 13,23,054.9 12,94,761.0
I. TAX REVENUE (A+B) 11,87,974.6 13,39,700.0 13,91,167.0 15,13,599.7 6,84,306.1 7,41,135.1 7,70,651.1 8,59,049.0
A. Own Tax Revenue (1 to 3) 3,21,652.6 4,04,127.0 4,04,127.0 4,22,585.7 1,19,559.1 1,31,242.1 1,33,590.1 1,47,826.0
1. Taxes on Income (i+ii) 457.2 534.0 534.0 547.9 1,640.6 1,500.1 1,500.1 1,651.0
i)  Agricultural Income Tax - - - -   -    
ii) Taxes on Professions,Trades, Callings and Employment 457.2 534.0 534.0 547.9 1,640.6 1,500.1 1,500.1 1,651.0
2. Taxes on Property and Capital Transactions (i to iii) 3,100.9 4,131.0 4,131.0 4,788.0 2,693.9 5,200.0 4,560.0 4,715.0
i) Land Revenue 471.1 706.0 706.0 678.0 1,014.4 2,200.0 2,200.0 2,300.0
ii) Stamps and Registration Fees 2,629.9 3,425.0 3,425.0 4,110.0 1,679.5 3,000.0 2,360.0 2,415.0
iii) Urban Immovable Property Tax - - - - - - - -
3. Taxes on Commodities and Services                
(i to viii) 3,18,094.5 3,99,462.0 3,99,462.0 4,17,249.8 1,15,224.6 1,24,542.0 1,27,530.0 1,41,460.0
i)  Sales Tax (a to e) 83,693.2 1,15,595.0 1,15,595.0 1,17,952.5 12,593.2 14,000.0 14,000.0 15,400.0
a) Central Sales Tax -531.7 - - - - - - -
b) State Sales Tax/VAT 58,382.4 80,491.3 80,491.3 86,952.5 12,593.2 14,000.0 14,000.0 15,400.0
c) Surcharge on Sales Tax - - - - - - - -
d) Receipts of Turnover Tax - - - - - - - -
e) Other Receipts 25,842.5 35,103.7 35,103.7 31,000.0 - - - -
ii) State Excise 45,819.6 66,052.0 66,052.0 68,177.3 256.8 200.0 200.0 230.0
iii) Taxes on Vehicles 14,456.3 16,267.0 16,267.0 19,520.4 4,616.6 5,000.0 5,000.0 5,000.0
iv) Taxes on Goods and Passengers 1,358.6 1,570.0 1,570.0 1,615.6 847.2 830.0 830.0 830.0
v) Taxes and Duties on Electricity 232.4 239.0 239.0 252.0 - - - -
vi) Entertainment Tax 0.2 - - 34.2 0.3 12.0 - -
vii) State Goods and Services Tax 1,72,305.5 1,99,475.0 1,99,475.0 2,09,448.8 96,910.5 1,04,500.0 1,04,500.0 1,15,000.0
viii) Other Taxes and Duties 228.6 264.0 264.0 249.0 - - 3,000.0 5,000.0
B. Share in Central Taxes (i to x) 8,66,322.0 9,35,573.0 9,87,040.0 10,91,014.0 5,64,747.0 6,09,893.0 6,37,061.0 7,11,223.0
i) Central Goods and Services Tax (CGST) 2,62,918.0 2,86,031.0 2,88,342.0 3,17,622.0 1,71,394.0 1,86,461.0 1,86,061.0 2,07,055.0
ii) Corporation Tax 2,60,030.0 2,93,801.0 2,80,241.0 3,04,649.0 1,69,513.0 1,91,526.0 1,80,770.0 1,98,598.0
iii) Income Tax 3,00,303.0 3,23,735.0 3,57,027.0 4,06,490.0 1,95,762.0 2,11,040.0 2,30,535.0 2,64,987.0
iv) Estate Duty - - - - - - - -
v) Other Taxes on Income and Expenditure - - - - - - - -
vi) Taxes on Wealth - -9.0 - - - -6.0 - -
vii) Customs 30,359.0 19,091.0 50,151.0 50,217.0 19,791.0 12,445.0 32,411.0 32,736.0
viii) Union Excise Duties 11,489.0 11,415.0 9,660.0 10,433.0 7,489.0 7,442.0 6,238.0 6,801.0
ix) Service Tax 160.0 31.0 31.0 31.0 104.0 21.0 21.0 21.0
x) Other Taxes and Duties on Commodities and Services 1,063.0 1,478.0 1,588.0 1,572.0 694.0 964.0 1,025.0 1,025.0
II. NON-TAX REVENUE (C+D) 6,09,811.4 10,11,773.0 10,11,773.0 10,45,535.3 4,57,099.0 4,97,514.0 5,52,403.8 4,35,712.0
C. Own Non-Tax Revenue (1 to 6) 52,325.0 74,658.2 74,658.2 79,748.7 1,08,493.2 1,12,238.9 1,12,688.9 1,13,807.0
1. Interest Receipts 1,077.0 1,268.0 1,268.0 1,069.2 1,545.5 5,070.0 5,070.0 4,400.0
2. Dividends and Profits 13.7 49.0 49.0 58.8   -    
3. General Services 4,598.0 5,120.0 5,120.0 6,710.1 28,884.3 6,107.0 6,107.0 6,291.4
of which: State Lotteries 865.3 - - 1,269.5 1,967.9 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
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) 1,624.0 1,778.0 1,778.0 2,449.0 8,323.6 8,958.0 8,958.0 8,956.0
i) Education, Sports, Art and Culture 128.9 295.0 295.0 295.0 309.3 370.0 370.0 372.5
ii) Medical and Public Health 367.8 401.0 401.0 530.2 46.4 300.0 300.0 175.0
iii) Family Welfare - - - 0.1 - 0.0 0.0 0.0
iv) Water Supply and Sanitation 611.5 646.0 646.0 880.5 7,718.6 8,000.0 8,000.0 8,100.0
v) Housing 91.5 96.0 96.0 132.0 108.5 200.0 200.0 180.0
vi) Urban Development 22.0 8.0 8.0 31.7 10.7 20.0 20.0 16.0
vii) Labour and Employment 382.4 316.0 316.0 550.8 89.1 46.0 46.0 85.0
viii) Social Security and Welfare 5.0 4.0 4.0 7.2 29.1 10.0 10.0 12.5
ix) Others 15.0 12.0 12.0 21.6 12.0 12.0 12.0 15.0
5. Fiscal Services - - - - 6,803.4 2,282.0 2,282.0 3,800.0
6. Economic Services ( i to xvii ) 45,012.3 66,443.2 66,443.2 69,461.7 62,936.4 89,821.9 90,271.9 90,359.6
i) Crop Husbandry 336.6 400.0 400.0 483.6 67.2 70.0 70.0 70.0
ii) Animal Husbandry 199.4 287.0 287.0 298.8 70.4 80.0 80.0 80.0
iii) Fisheries 2.9 5.0 5.0 4.9 7.1 50.0 50.0 35.0
iv) Forestry and Wildlife 10,888.1 14,446.0 14,446.0 14,690.0 565.1 650.0 650.0 700.0
v) Plantations - - - - - - - -
vi) Co-operation 6.7 7.0 7.0 9.7 84.2 60.0 60.0 80.0
vii) Other Agricultural Programmes 134.0 221.0 221.0 221.0 95.1 221.0 221.0 221.5
viii) Major and Medium Irrigation Projects - - - - - - - -
ix) Minor Irrigation 30.8 40.0 40.0 62.8 0.3 2.3 2.3 1.5
x) Power 617.1 397.0 397.0 888.6 57,726.7 84,123.0 84,573.0 84,500.0
xi) Petroleum - - - - - - - -
xii) Village and Small Industries 76.5 148.0 148.0 148.0 21.4 30.0 30.0 28.0
xiii) Industries@ 32,281.8 50,000.0 50,000.0 52,000.0 1,169.8 1,500.0 1,500.0 1,500.0
xiv) Ports and Light Houses - - - - - - - -
xv) Road Transport 2.5 7.0 7.0 7.2 168.6 170.0 170.0 170.0
xvi) Tourism 266.9 259.0 259.0 384.4 379.5 350.0 350.0 370.0
xvii) Others* 169.0 226.2 226.2 262.8 2,581.0 2,515.6 2,515.6 2,603.6
D. Grants from the Centre (1 to 7)** 5,57,486.4 9,37,114.8 9,37,114.8 9,65,786.6 3,48,605.8 3,85,275.1 4,39,714.9 3,21,905.0
1. State Plan Schemes - - - - - - - -
2. Central Plan Schemes - - - - - - - -
3. Centrally Sponsored Schemes 4,65,143.1 6,17,459.5 6,17,459.5 5,79,367.7 1,77,771.7 2,55,930.5 3,06,636.5 2,39,522.6
4. NEC/ Special Plan Scheme - - - - - - - -
5. Finance Commission Grants 77,520.0 68,953.0 68,953.0 37,191.0 1,63,590.0 1,24,800.0 1,24,800.0 75,700.0
i) Post Devolution Revenue Deficit Grants 71,500.0 11,000.0 11,000.0 - 1,47,400.0 1,07,900.0 1,07,900.0 58,600.0
ii) Grants for Rural Local Bodies - 14,300.0 14,300.0 14,600.0 7,000.0 7,600.0 7,600.0 7,400.0
iii) Grants for Urban Local Bodies 3,300.0 20,000.0 20,000.0 7,800.0 3,500.0 3,900.0 3,900.0 4,000.0
iv) Grant in aid for State Disaster Response Fund 2,720.0 11,653.0 11,653.0 8,000.0 4,160.0 5,400.0 5,400.0 4,560.0
v) Others (including Health Sector Grants) - 12,000.0 12,000.0 6,791.0 1,530.0 -   1,140.0
6. Grants under proviso to Article 275(1) of the Constitution - - - - 2,898.0 991.4 991.4 991.4
7. Other Grants 14,823.3 2,50,702.3 2,50,702.3 3,49,228.0 4,346.2 3,553.2 7,287.0 5,691.0
of which: GST Compensation (1)# - - - - - - - -
GST Compensation (2)# 3,308.2 - - - - - - -

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item NAGALAND ODISHA
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) 16,15,513.9 18,03,351.5 17,24,701.9 18,74,425.7 1,79,59,325.5 2,11,00,000.0 2,14,00,000.0 2,32,00,000.0
I. TAX REVENUE (A+B) 8,02,491.5 8,72,709.4 9,11,327.0 9,97,211.8 1,05,57,071.0 1,15,23,176.0 1,18,27,000.0 1,30,40,827.0
A. Own Tax Revenue (1 to 3) 1,59,809.0 1,78,653.4 1,79,090.0 1,87,841.8 54,42,703.0 60,00,000.0 60,00,000.0 66,00,000.0
1. Taxes on Income (i+ii) 2,998.3 3,294.0 3,125.0 3,210.0 28,823.4 35,000.0 35,000.0 36,000.0
i)  Agricultural Income Tax - - - - - - - -
ii) Taxes on Professions, Trades, Callings and Employment 2,998.3 3,294.0 3,125.0 3,210.0 28,823.4 35,000.0 35,000.0 36,000.0
2. Taxes on Property and Capital Transactions (i to iii) 555.5 480.0 480.0 490.0 3,24,922.6 3,37,145.0 3,37,700.0 3,59,036.0
i) Land Revenue 134.0 130.0 130.0 130.0 1,12,256.4 95,445.0 96,000.0 98,000.0
ii) Stamps and Registration Fees 421.5 350.0 350.0 360.0 2,12,666.1 2,41,700.0 2,41,700.0 2,61,036.0
iii) Urban Immovable Property Tax - - - - - - - -
3. Taxes on Commodities and Services (i to viii) 1,56,255.3 1,74,879.4 1,75,485.0 1,84,141.8 50,88,957.1 56,27,855.0 56,27,300.0 62,04,964.0
i)  Sales Tax (a to e) 26,596.6 30,000.0 30,200.0 32,500.0 12,71,442.7 14,21,200.0 14,21,200.0 15,96,987.7
a) Central Sales Tax - - - - 9,714.6 1,349.1 1,349.1 1,516.1
b) State Sales Tax/VAT - - - - 12,61,727.5 14,19,835.7 14,19,835.7 15,95,454.6
c) Surcharge on Sales Tax - - - -        
d) Receipts of Turnover Tax - - - -        
e) Other Receipts 26,596.6 30,000.0 30,200.0 32,500.0 0.6 15.2 15.2 17.0
ii) State Excise 455.3 460.0 460.0 475.0 7,21,529.9 8,68,000.0 8,68,000.0 9,75,362.6
iii) Taxes on Vehicles 19,848.0 19,000.0 20,000.0 21,000.0 2,47,843.5 2,70,000.0 2,70,000.0 3,03,368.0
iv) Taxes on Goods and Passengers 2,261.5 2,215.0 3,000.0 3,000.0 11,194.1 21,500.0 21,500.0 25,000.0
v) Taxes and Duties on Electricity 789.9 825.0 825.0 850.0 4,47,376.0 4,25,200.0 4,25,200.0 4,63,468.0
vi) Entertainment Tax - - - - 3.8 7,400.0 7,096.8 11,765.3
vii) State Goods and Services Tax 1,06,303.9 1,22,379.4 1,21,000.0 1,26,316.8 23,89,566.4 26,07,300.0 26,07,345.3 28,17,477.9
viii) Other Taxes and Duties - - - - 0.6 7,255.0 6,957.9 11,534.6
B. Share in Central Taxes (i to x) 6,42,682.5 6,94,056.0 7,32,237.0 8,09,370.0 51,14,368.0 55,23,176.0 58,27,000.0 64,40,827.0
i) Central Goods and Services Tax (CGST) 1,95,045.0 2,12,193.0 2,19,000.0 2,35,629.0 15,52,141.0 15,36,200.0 16,84,966.0 18,75,090.0
ii) Corporation Tax 1,92,906.0 2,17,957.0 2,05,716.0 2,26,004.0 15,35,113.0 17,01,800.0 16,37,051.0 17,98,499.0
iii) Income Tax 2,22,781.0 2,40,163.0 2,62,349.0 3,01,555.0 17,72,838.0 17,51,500.0 20,87,728.0 23,99,723.0
iv) Estate Duty - - - - - - - -
v) Other Taxes on Income and Expenditure   -            
vi) Taxes on Wealth - -7.0 - - - - - -
vii) Customs 22,521.5 14,163.0 36,884.0 37,254.0 1,79,226.0 3,22,800.0 2,93,516.0 2,96,458.0
viii) Union Excise Duties 8,522.0 8,468.0 7,099.0 7,739.0 67,823.0 1,95,000.0 1,14,267.0 61,589.0
ix) Service Tax 118.0 23.0 23.0 23.0 952.0 8,500.0 190.0 186.0
x) Other Taxes and Duties on Commodities and Services 789.0 1,096.0 1,166.0 1,166.0 6,275.0 7,376.0 9,282.0 9,282.0
II. NON-TAX REVENUE (C+D) 8,13,022.5 9,30,642.1 8,13,374.9 8,77,213.8 74,02,254.5 95,76,824.0 95,73,000.0 1,01,59,173.0
C. Own Non-Tax Revenue (1 to 6) 67,785.2 46,351.2 62,122.0 59,371.0 53,01,103.8 58,00,000.0 58,00,000.0 60,00,000.0
1. Interest Receipts 1,567.6 1,000.0 1,250.0 1,200.0 92,117.4 1,58,000.0 1,58,000.0 1,70,640.0
2. Dividends and Profits 493.7 300.0 305.0 305.0 1,80,036.1 2,00,000.0 3,00,000.0 3,30,000.0
3. General Services 30,270.7 2,997.0 14,921.0 7,766.0 2,24,178.8 1,60,463.0 1,60,463.0 1,68,762.8
of which: State Lotteries           -    

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item NAGALAND ODISHA
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) 2,259.0 2,049.3 4,429.0 2,335.0 34,923.7 62,138.0 62,138.0 65,352.0
i) Education, Sports, Art and Culture 297.5 225.0 250.0 280.0 4,614.6 12,805.0 12,805.0 13,467.3
ii) Medical and Public Health 70.9 1.0 1,750.0 150.0 8,749.1 17,035.0 17,035.0 17,916.1
iii) Family Welfare - - - - 14.7 122.0 122.0 128.4
iv) Water Supply and Sanitation 296.6 325.0 325.0 340.0 6,120.5 13,679.0 13,679.0 14,386.5
v) Housing 1,545.9 1,465.0 1,500.0 1,515.0 2,601.5 5,639.0 5,639.0 5,930.6
vi) Urban Development 10.8 3.8 4.0 4.0 1,014.6 2,562.0 2,562.0 2,694.5
vii) Labour and Employment 21.7 15.0 15.0 15.0 1,572.7 3,088.0 3,088.0 3,247.7
viii) Social Security and Welfare 7.7 11.0 580.0 25.0 50.4 423.0 423.0 445.0
ix) Others 7.8 3.5 5.0 6.0 10,185.5 6,785.0 6,785.0 7,135.9
5. Fiscal Services   -     0.2 0.2 0.2 0.2
6. Economic Services ( i to xvii ) 33,194.2 40,005.0 41,217.0 47,765.0 47,69,847.5 52,19,398.8 51,19,398.8 52,65,245.0
i) Crop Husbandry 13.6 10.1 400.0 405.0 834.2 2,062.0 2,062.0 2,168.7
ii) Animal Husbandry 45.4 65.0 65.0 65.0 293.4 561.0 561.0 590.0
iii) Fisheries 1.5 0.0 2.0 2.0 287.4 382.0 382.0 401.8
iv) Forestry and Wildlife 3,081.3 2,700.0 3,095.0 3,125.0 1,898.2 4,600.0 4,600.0 4,837.9
v) Plantations - - - - - - - -
vi) Co-operation 13.1 3.0 6.0 6.0 460.3 872.0 872.0 917.1
vii) Other Agricultural Programmes 0.6 - - - 170.9 488.0 488.0 513.5
viii) Major and Medium Irrigation Projects - - - - 93,570.4 1,00,368.0 1,00,368.0 1,29,635.1
ix) Minor Irrigation 4.9 0.0 - - 1,558.1 1,632.0 1,632.0 2,532.0
x) Power 28,278.0 35,000.0 36,000.0 42,500.0 149.7 473.0 943.0 957.4
xi) Petroleum - - - - 386.4 527.0 757.0 854.2
xii) Village and Small Industries 14.7 17.0 18.0 5.0 250.4 265.0 355.0 458.7
xiii) Industries@ 459.1 1,000.0 450.0 450.0 45,04,915.5 48,60,508.0 46,60,838.0 47,47,727.2
xiv) Ports and Light Houses - - - - 20,985.1 37,480.0 38,050.0 45,418.6
xv) Road Transport 890.5 825.0 800.0 810.0 - 0.0 0.0 0.0
xvi) Tourism 70.1 65.0 52.0 55.0 1,017.2 1,353.0 1,353.0 1,423.0
xvii) Others* 321.6 319.9 329.0 342.0 1,43,070.2 2,07,827.8 3,06,137.8 3,26,809.8
D. Grants from the Centre (1 to 7)** 7,45,237.3 8,84,290.9 7,51,252.9 8,17,842.8 21,01,150.7 37,76,824.0 37,73,000.0 41,59,173.0
1. State Plan Schemes - - - -        
2. Central Plan Schemes - - - -        
3. Centrally Sponsored Schemes 7,33,330.3 4,50,898.9 3,18,334.4 4,40,300.3 15,61,638.9 25,32,258.0 25,28,433.0 29,10,143.6
4. NEC/ Special Plan Scheme - - - -        
5. Finance Commission Grants 11,907.0 4,33,392.0 4,32,918.5 3,77,542.5 4,86,722.1 7,01,193.8 7,01,193.9 6,61,126.8
i) Post Devolution Revenue Deficit Grants 4,477.0 4,06,800.0 4,06,800.0 3,64,700.0        
ii) Grants for Rural Local Bodies - - - - 1,74,691.4 2,71,324.8 2,71,324.8 2,26,661.0
iii) Grants for Urban Local Bodies 3,750.0 15,500.0 12,503.0 153.0 84,666.1 1,09,124.1 1,09,124.1 1,04,466.0
iv) Grant in aid for State Disaster Response Fund 3,680.0 4,800.0 7,323.5 6,081.5 1,41,520.0 1,85,745.0 1,85,745.0 1,94,999.8
v) Others (including Health Sector Grants) - 6,292.0 6,292.0 6,608.0 85,844.6 1,35,000.0 1,35,000.0 1,35,000.0
6. Grants under proviso to Article 275(1) of the Constitution - - - - 6,870.6 24,181.3 24,181.3 27,789.9
7. Other Grants - - - - 45,919.2 5,19,190.9 5,19,191.8 5,60,112.7
of which: GST Compensation (1)# - - - -        
GST Compensation (2)# - - - - - 3,00,000.0 3,00,000.0 3,00,000.0