| Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) | | (₹ Lakh) | | Item | TELANGANA | TRIPURA | | 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) | 1,69,29,336.0 | 2,21,24,222.9 | 2,02,10,768.9 | 2,29,72,062.3 | 20,53,802.3 | 22,95,754.3 | 24,51,363.5 | 26,41,615.0 | | I. TAX REVENUE (A+B) | 1,35,54,017.5 | 1,64,39,764.0 | 1,56,45,700.0 | 1,75,31,935.1 | 11,28,423.0 | 12,38,406.0 | 13,99,614.0 | 15,16,275.0 | | A. Own Tax Revenue (1 to 3) | 1,11,79,813.5 | 1,38,18,126.0 | 1,29,40,675.0 | 1,45,41,958.1 | 2,91,277.8 | 3,32,889.0 | 3,34,788.0 | 3,60,988.0 | | 1. Taxes on Income (i+ii) | 81,098.2 | 90,000.0 | 85,000.5 | 90,501.0 | 4,124.9 | 4,600.3 | 4,396.8 | 4,579.9 | | i) Agricultural Income Tax | - | - | - | - | 1.9 | 0.3 | 8.8 | 8.9 | | ii) Taxes on Professions, Trades, Callings and Employment | 81,098.2 | 90,000.0 | 85,000.5 | 90,501.0 | 4,123.0 | 4,600.0 | 4,388.0 | 4,571.0 | | 2. Taxes on Property and Capital Transactions (i to iii) | 14,29,764.7 | 18,24,481.3 | 14,70,801.8 | 19,10,325.5 | 13,738.9 | 16,375.1 | 15,653.2 | 19,729.1 | | i) Land Revenue | 34.9 | 1,120.0 | 1,120.0 | 1,120.0 | 2,224.2 | 2,500.0 | 2,400.0 | 2,500.0 | | ii) Stamps and Registration Fees | 14,29,556.3 | 18,22,881.8 | 14,69,202.3 | 19,08,726.0 | 11,514.6 | 13,875.0 | 13,253.2 | 17,229.1 | | iii) Urban Immovable Property Tax | 173.6 | 479.5 | 479.5 | 479.5 | - | 0.1 | - | - | | 3. Taxes on Commodities and Services (i to viii) | 96,68,950.6 | 1,19,03,644.7 | 1,13,84,872.7 | 1,25,41,131.6 | 2,73,414.0 | 3,11,913.6 | 3,14,738.0 | 3,36,679.0 | | i) Sales Tax (a to e) | 29,98,955.0 | 33,44,921.0 | 33,44,921.0 | 37,46,389.6 | 54,114.9 | 63,012.0 | 63,000.0 | 65,000.0 | | a) Central Sales Tax | 4,800.2 | 16,020.0 | 16,020.0 | 17,216.3 | - | - | - | - | | b) State Sales Tax/VAT | 29,94,122.3 | 33,20,881.0 | 33,20,881.0 | 37,20,554.5 | 54,114.9 | 63,012.0 | 63,000.0 | 65,000.0 | | c) Surcharge on Sales Tax | - | - | - | - | - | - | - | - | | d) Receipts of Turnover Tax | 1.0 | 5,000.0 | 5,000.0 | 5,373.4 | - | - | - | - | | e) Other Receipts | 31.5 | 3,020.0 | 3,020.0 | 3,245.5 | - | - | - | - | | ii) State Excise | 20,29,888.7 | 25,61,752.5 | 25,61,752.5 | 27,62,336.0 | 41,699.5 | 47,730.0 | 50,000.0 | 55,000.0 | | iii) Taxes on Vehicles | 7,09,481.8 | 8,47,793.2 | 8,47,793.2 | 8,53,500.0 | 14,273.2 | 14,652.0 | 15,385.0 | 15,500.0 | | (iv) Taxes on Goods and Passengers | -766.5 | 991.0 | 991.0 | 991.0 | - | - | - | - | | v) Taxes and Duties on Electricity | 1,711.4 | 71,550.0 | 71,550.0 | 77,550.0 | 4,348.1 | 4,919.6 | 5,253.0 | 5,779.0 | | vi) Entertainment Tax | 95.9 | 101.0 | 101.0 | 101.0 | - | - | - | - | | vii) State Goods and Services Tax | 39,29,504.4 | 50,76,272.0 | 45,57,500.0 | 51,00,000.0 | 1,58,978.3 | 1,81,600.0 | 1,81,100.0 | 1,95,400.0 | | viii) Other Taxes and Duties | 79.9 | 264.0 | 264.0 | 264.0 | - | - | - | - | | B. Share in Central Taxes (i to x) | 23,74,204.0 | 26,21,638.0 | 27,05,025.0 | 29,89,977.0 | 8,37,145.2 | 9,05,517.0 | 10,64,826.0 | 11,55,287.0 | | i) Central Goods and Services Tax (CGST) | 7,20,539.0 | 7,83,219.0 | 8,09,021.0 | 8,70,459.0 | 2,42,694.0 | 2,70,000.0 | 3,11,500.0 | 3,40,600.0 | | ii) Corporation Tax | 7,12,634.0 | 7,87,225.0 | 7,59,956.0 | 8,34,904.0 | 2,40,030.0 | 3,00,000.0 | 3,28,000.0 | 3,55,000.0 | | iii) Income Tax | 8,22,993.0 | 9,06,656.0 | 9,69,171.0 | 11,14,006.0 | 2,77,201.0 | 2,50,000.0 | 3,28,400.0 | 3,48,000.0 | | iv) Estate Duty | - | - | - | - | - | - | - | - | | v) Other Taxes on Income and Expenditure | - | - | - | - | - | - | - | - | | vi) Taxes on Wealth | - | - | - | - | - | - | - | - | | vii) Customs | 83,199.0 | 1,15,745.0 | 1,36,257.0 | 1,37,622.0 | 28,023.0 | 29,600.0 | 42,000.0 | 52,000.0 | | viii) Union Excise Duties | 31,486.0 | 24,398.0 | 26,224.0 | 28,591.0 | 10,605.0 | 10,806.0 | 12,866.0 | 17,200.0 | | ix) Service Tax | 443.0 | 86.0 | 87.0 | 86.0 | 148.0 | 1,800.0 | 348.0 | 475.0 | | x) Other Taxes and Duties on Commodities and Services | 2,910.0 | 4,309.0 | 4,309.0 | 4,309.0 | 38,444.2 | 43,311.0 | 41,712.0 | 42,012.0 | | II. NON-TAX REVENUE (C+D) | 33,75,318.6 | 56,84,458.9 | 45,65,068.9 | 54,40,127.2 | 9,25,379.2 | 10,57,348.3 | 10,51,749.5 | 11,25,340.0 | | C. Own Non-Tax Revenue (1 to 6) | 23,81,950.1 | 35,20,843.9 | 25,81,453.9 | 31,61,877.2 | 42,052.5 | 47,500.0 | 47,500.0 | 50,400.0 | | 1. Interest Receipts | 2,920.7 | 71,279.0 | 10,839.0 | 10,839.0 | 2,715.3 | 3,861.0 | 4,159.0 | 5,513.0 | | 2. Dividends and Profits | 11,458.9 | 11,240.0 | 11,240.0 | 11,240.0 | 785.3 | 1,200.0 | 900.0 | 1,000.0 | | 3. General Services | 16,85,295.7 | 25,81,784.4 | 17,02,834.4 | 21,83,501.0 | 19,131.1 | 19,768.4 | 20,161.0 | 20,658.0 | | of which: State Lotteries | | | | | - | - | - | - |
| Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) | | (₹ Lakh) | | Item | TELANGANA | TRIPURA | | 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) | 1,05,007.8 | 1,57,373.0 | 1,57,373.0 | 1,57,373.0 | 974.5 | 1,381.9 | 1,269.3 | 1,396.6 | | i) Education, Sports, Art and Culture | 38,890.3 | 74,890.0 | 74,890.0 | 74,890.0 | 244.7 | 333.0 | 250.0 | 275.0 | | ii) Medical and Public Health | 23,967.1 | 48,508.0 | 48,508.0 | 48,508.0 | 325.3 | 440.0 | 440.0 | 484.0 | | iii) Family Welfare | 31.1 | 60.0 | 60.0 | 60.0 | - | - | 5.0 | 5.4 | | iv) Water Supply and Sanitation | 281.0 | 350.0 | 350.0 | 350.0 | 126.2 | 166.5 | 150.0 | 165.0 | | v) Housing | 7,635.2 | 15,220.0 | 15,220.0 | 15,220.0 | 194.0 | 320.0 | 320.0 | 352.0 | | vi) Urban Development | 26,587.0 | 1,760.0 | 1,760.0 | 1,760.0 | 0.0 | 4.6 | 1.0 | 1.1 | | vii) Labour and Employment | 5,417.8 | 13,435.0 | 13,435.0 | 13,435.0 | 82.2 | 113.0 | 100.0 | 110.0 | | viii) Social Security and Welfare | 358.3 | 920.0 | 920.0 | 920.0 | 1.3 | 3.5 | 2.0 | 2.7 | | ix) Others | 1,840.1 | 2,230.0 | 2,230.0 | 2,230.0 | 0.7 | 1.3 | 1.3 | 1.4 | | 5. Fiscal Services | - | - | - | - | 9.0 | 10.0 | 12.0 | 13.0 | | 6. Economic Services ( i to xvii ) | 5,77,266.9 | 6,99,167.5 | 6,99,167.5 | 7,98,924.2 | 18,437.3 | 21,278.7 | 20,998.7 | 21,819.4 | | i) Crop Husbandry | 8,589.3 | 749.0 | 749.0 | 749.0 | 209.4 | 309.0 | 153.0 | 200.0 | | ii) Animal Husbandry | 41.0 | 463.8 | 463.8 | 463.8 | 158.0 | 176.0 | 192.0 | 200.0 | | iii) Fisheries | 131.8 | 530.0 | 530.0 | 530.0 | 99.8 | 115.0 | 115.0 | 125.0 | | iv) Forestry and Wildlife | 3,219.6 | 3,080.0 | 3,080.0 | 3,080.0 | 1,655.9 | 1,861.0 | 1,700.0 | 1,870.0 | | v) Plantations | - | - | - | - | | | | | | vi) Co-operation | 677.1 | 2,470.0 | 2,470.0 | 2,470.0 | 23.1 | 20.0 | 20.0 | 22.0 | | vii) Other Agricultural Programmes | - | - | - | - | - | - | 10.0 | 11.0 | | viii) Major and Medium Irrigation Projects | 1,049.7 | 8,500.0 | 8,500.0 | 8,500.0 | | | | | | ix) Minor Irrigation | 1,276.8 | 1,390.0 | 1,390.0 | 1,390.0 | 16.1 | 30.0 | 25.0 | 30.0 | | x) Power | 1,129.4 | 1,860.0 | 1,860.0 | 1,860.0 | | | | | | xi) Petroleum | - | - | - | - | | | | | | xii) Village and Small Industries | 19.3 | 52.0 | 52.0 | 52.0 | - | - | 3.0 | 4.0 | | xiii) Industries@ | 5,44,072.2 | 6,59,487.4 | 6,59,487.4 | 7,59,244.0 | 15,665.1 | 17,982.0 | 18,000.0 | 18,500.0 | | xiv) Ports and Light Houses | - | - | - | - | | | | | | xv) Road Transport | - | - | - | - | 1.5 | - | 3.0 | 4.0 | | xvi) Tourism | 414.3 | 4,420.0 | 4,420.0 | 4,420.0 | 0.6 | - | - | - | | xvii) Others* | 16,646.4 | 16,165.4 | 16,165.4 | 16,165.4 | 607.8 | 785.7 | 777.7 | 853.4 | | D. Grants from the Centre (1 to 7)** | 9,93,368.5 | 21,63,615.0 | 19,83,615.0 | 22,78,250.0 | 8,83,326.8 | 10,09,848.3 | 10,04,249.5 | 10,74,940.0 | | 1. State Plan Schemes | - | - | - | - | - | - | - | - | | 2. Central Plan Schemes | - | - | - | - | - | - | - | - | | 3. Centrally Sponsored Schemes | 5,96,643.0 | 15,16,800.0 | 15,16,800.0 | 15,72,796.0 | 4,07,899.3 | 5,36,628.4 | 5,27,726.7 | 7,01,224.8 | | 4. NEC/ Special Plan Scheme | - | - | - | - | - | - | - | - | | 5. Finance Commission Grants | 2,92,442.0 | 4,21,815.0 | 4,21,815.0 | 4,30,454.0 | 4,57,716.0 | 4,19,900.0 | 4,29,620.0 | 3,36,860.0 | | i) Post Devolution Revenue Deficit Grants | - | - | - | - | 4,17,400.0 | 3,78,800.0 | 3,78,800.0 | 2,95,900.0 | | ii) Grants for Rural Local Bodies | 1,42,417.8 | 2,91,715.0 | 2,91,715.0 | 2,96,254.0 | 10,360.0 | 15,700.0 | 24,580.0 | 15,300.0 | | iii) Grants for Urban Local Bodies | 91,544.1 | 78,000.0 | 78,000.0 | 79,600.0 | 14,800.0 | 8,100.0 | 8,100.0 | 8,200.0 | | iv) Grant in aid for State Disaster Response Fund | 58,480.0 | 52,100.0 | 52,100.0 | 54,600.0 | 6,080.0 | 6,320.0 | 7,160.0 | 5,880.0 | | v) Others (including Health Sector Grants) | - | - | - | - | 9,076.0 | 10,980.0 | 10,980.0 | 11,580.0 | | 6. Grants under proviso to Article 275(1) of the Constitution | 5,169.0 | - | - | - | 4,226.4 | 1,900.0 | 6,532.2 | 4,600.0 | | 7. Other Grants | 99,114.5 | 2,25,000.0 | 45,000.0 | 2,75,000.0 | 13,485.1 | 51,419.8 | 40,370.6 | 32,255.2 | | of which: GST Compensation (1)# | - | - | - | - | - | - | - | - | | GST Compensation (2)# | 62,476.5 | - | - | 50,000.0 | - | - | - | - |
| Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) | | (₹ Lakh) | | Item | UTTAR PRADESH | UTTARAKHAND | | 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) | 4,65,80,116.9 | 6,06,80,240.0 | 5,47,60,658.0 | 6,62,69,093.0 | 50,61,501.4 | 60,55,290.3 | 59,23,565.7 | 62,54,052.9 | | I. TAX REVENUE (A+B) | 3,95,74,903.0 | 4,88,90,284.0 | 4,39,81,011.0 | 5,50,17,221.0 | 31,87,271.0 | 36,14,647.1 | 36,52,150.0 | 39,91,772.8 | | A. Own Tax Revenue (1 to 3) | 1,93,12,934.4 | 2,70,43,168.0 | 2,08,95,549.0 | 2,95,00,000.0 | 19,24,496.0 | 22,50,932.1 | 22,13,414.0 | 24,01,480.8 | | 1. Taxes on Income (i+ii) | 0.8 | - | - | - | -43.5 | 8.0 | 8.0 | 8.0 | | i) Agricultural Income Tax | - | - | - | - | - | - | - | - | | ii) Taxes on Professions, Trades, Callings and Employment | 0.8 | - | - | - | -43.5 | 8.0 | 8.0 | 8.0 | | 2. Taxes on Property and Capital Transactions (i to iii) | 27,36,593.9 | 36,51,488.0 | 30,92,552.0 | 38,77,500.0 | 2,44,587.4 | 2,71,526.6 | 2,71,126.6 | 2,82,919.2 | | i) Land Revenue | 40,473.7 | 86,295.0 | 46,373.0 | 62,500.0 | 1,391.8 | 5,006.4 | 2,906.4 | 3,047.0 | | ii) Stamps and Registration Fees | 26,96,120.2 | 35,65,193.0 | 30,46,179.0 | 38,15,000.0 | 2,43,195.6 | 2,66,520.2 | 2,68,220.2 | 2,79,872.3 | | iii) Urban Immovable Property Tax | - | - | - | - | - | - | - | - | | 3. Taxes on Commodities and Services (i to viii) | 1,65,76,339.7 | 2,33,91,680.0 | 1,78,02,997.0 | 2,56,22,500.0 | 16,79,952.1 | 19,79,397.5 | 19,42,279.4 | 21,18,553.5 | | i) Sales Tax (a to e) | 31,12,582.2 | 42,73,316.0 | 31,50,015.0 | 45,30,000.0 | 2,51,927.3 | 2,50,377.6 | 2,52,077.6 | 2,50,115.3 | | a) Central Sales Tax | 1,12,198.4 | 93,874.4 | 69,198.2 | 99,513.1 | 2,922.3 | 135.5 | 135.5 | 149.1 | | b) State Sales Tax/VAT | 29,92,881.1 | 41,31,052.8 | 30,45,147.6 | 43,79,191.5 | 2,50,491.1 | 2,50,000.1 | 2,51,700.1 | 2,49,700.1 | | c) Surcharge on Sales Tax | 967.2 | - | - | - | - | - | - | - | | d) Receipts of Turnover Tax | - | - | - | - | - | - | - | - | | e) Other Receipts | 6,535.6 | 48,388.9 | 35,669.2 | 51,295.4 | -1,486.0 | 242.0 | 242.0 | 266.2 | | ii) State Excise | 45,57,074.7 | 58,30,756.0 | 48,77,086.0 | 63,00,000.0 | 4,04,058.5 | 4,43,944.7 | 4,49,944.7 | 5,05,960.8 | | iii) Taxes on Vehicles | 11,20,516.6 | 12,50,473.0 | 11,57,270.0 | 14,00,000.0 | 1,38,966.6 | 1,55,000.0 | 1,45,071.9 | 1,60,405.8 | | iv) Taxes on Goods and Passengers | 3.1 | - | - | - | - | 0.0 | 0.0 | 0.0 | | v) Taxes and Duties on Electricity | 2,71,183.6 | 5,77,694.0 | 3,01,152.0 | 3,50,000.0 | 33,395.1 | 55,006.1 | 52,506.1 | 55,006.7 | | vi) Entertainment Tax | 317.0 | - | - | - | 35.8 | 0.0 | 0.0 | -11.0 | | vii) State Goods and Services Tax | 75,14,662.1 | 1,14,24,873.0 | 83,17,474.0 | 1,30,42,500.0 | 8,29,705.9 | 10,20,069.0 | 10,19,879.0 | 11,22,075.9 | | viii) Other Taxes and Duties | 0.5 | 34,568.0 | | | 21,862.9 | 55,000.0 | 22,800.0 | 25,000.0 | | B. Share in Central Taxes (i to x) | 2,02,61,968.6 | 2,18,47,116.0 | 2,30,85,462.0 | 2,55,17,221.0 | 12,62,775.0 | 13,63,715.0 | 14,38,736.0 | 15,90,292.0 | | i) Central Goods and Services Tax (CGST) | 61,49,264.0 | 66,89,849.0 | 67,42,367.0 | 74,28,719.0 | 3,83,237.0 | 4,16,926.0 | 4,16,032.0 | 4,62,974.0 | | ii) Corporation Tax | 60,81,740.0 | 68,71,581.0 | 65,50,636.0 | 71,25,280.0 | 3,79,028.0 | 4,28,253.0 | 4,04,201.0 | 4,44,064.0 | | iii) Income Tax | 70,23,602.6 | 75,71,675.0 | 83,54,014.0 | 95,07,206.0 | 4,37,728.0 | 4,71,884.0 | 5,29,746.0 | 5,92,511.0 | | iv) Estate Duty | - | - | - | - | - | - | - | - | | v) Other Taxes on Income and Expenditure | - | - | - | - | - | - | - | - | | vi) Taxes on Wealth | - | -218.0 | - | - | - | -14.0 | - | - | | vii) Customs | 7,10,055.0 | 4,46,509.0 | 11,74,503.0 | 11,74,503.0 | 44,254.0 | 27,827.0 | 72,472.0 | 73,198.0 | | viii) Union Excise Duties | 2,68,705.0 | 2,66,985.0 | 2,26,048.0 | 2,44,000.0 | 16,746.0 | 16,639.0 | 13,948.0 | 15,207.0 | | ix) Service Tax | 3,776.0 | 735.0 | 745.0 | 735.0 | 234.0 | 46.0 | 45.0 | 46.0 | | x) Other Taxes and Duties on Commodities and Services | 24,826.0 | - | 37,149.0 | 36,778.0 | 1,548.0 | 2,154.0 | 2,292.0 | 2,292.0 | | II. NON-TAX REVENUE (C+D) | 70,05,213.9 | 1,17,89,956.0 | 1,07,79,647.0 | 1,12,51,872.0 | 18,74,230.4 | 24,40,643.2 | 22,71,415.8 | 22,62,280.2 | | C. Own Non-Tax Revenue (1 to 6) | 14,24,952.8 | 24,43,484.0 | 13,40,669.0 | 24,60,385.0 | 4,41,808.7 | 4,87,337.5 | 4,57,685.9 | 4,39,548.1 | | 1. Interest Receipts | 1,22,853.1 | 2,16,500.0 | 1,23,000.0 | 2,18,700.0 | 12,576.5 | 8,491.4 | 13,941.4 | 16,734.2 | | 2. Dividends and Profits | 4,965.8 | 10,500.0 | 10,000.0 | 13,000.0 | 2,519.7 | 3,150.0 | 3,150.0 | 2,700.0 | | 3. General Services | 1,50,868.0 | 3,26,010.0 | 1,70,511.0 | 3,26,060.0 | 1,94,083.6 | 1,62,381.4 | 1,37,723.9 | 1,10,043.1 | | of which: State Lotteries | - | - | - | - | - | - | - | - |
| Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) | | (₹ Lakh) | | Item | UTTAR PRADESH | UTTARAKHAND | | 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) | 2,48,603.4 | 1,91,038.0 | 1,44,963.0 | 1,91,675.0 | 66,546.8 | 58,559.1 | 64,679.1 | 68,217.6 | | i) Education, Sports, Art and Culture | 1,43,817.3 | 70,000.0 | 60,000.0 | 72,500.0 | 24,690.3 | 26,622.1 | 26,022.1 | 28,000.8 | | ii) Medical and Public Health | 32,388.4 | 52,500.0 | 35,000.0 | 55,000.0 | 20,717.1 | 23,008.8 | 30,008.8 | 31,969.3 | | iii) Family Welfare | 1,801.4 | 200.0 | 2,500.0 | 300.0 | 8.2 | 10.8 | 10.8 | 85.4 | | iv) Water Supply and Sanitation | 21,763.8 | 100.0 | 1.0 | 100.0 | 5,845.5 | 2,000.0 | 2,000.0 | 511.0 | | v) Housing | 4,540.1 | 4,500.0 | 5,193.0 | 4,500.0 | 677.6 | 800.0 | 800.0 | 800.0 | | vi) Urban Development | 17,722.2 | 4,500.0 | 18,000.0 | 20,000.0 | 726.8 | 1,660.0 | 1,500.0 | 1,743.0 | | vii) Labour and Employment | 6,404.6 | 10,000.0 | 11,719.0 | 10,000.0 | 1,223.9 | 1,480.2 | 1,500.2 | 1,714.2 | | viii) Social Security and Welfare | 18,456.2 | 41,964.0 | 9,500.0 | 22,000.0 | 10,560.1 | 717.1 | 1,107.1 | 1,515.0 | | ix) Others | 1,709.3 | 7,274.0 | 3,050.0 | 7,275.0 | 2,097.4 | 2,260.0 | 1,730.0 | 1,879.0 | | 5. Fiscal Services | 80.4 | - | - | - | - | 0.2 | 0.2 | - | | 6. Economic Services ( i to xvii ) | 8,97,582.2 | 16,99,436.0 | 8,92,195.0 | 17,10,950.0 | 1,66,082.1 | 2,54,755.6 | 2,38,191.4 | 2,41,853.2 | | i) Crop Husbandry | 24,531.1 | 66,300.0 | 9,378.0 | 33,600.0 | 805.3 | 599.5 | 700.5 | 829.5 | | ii) Animal Husbandry | 3,339.0 | 5,500.0 | 2,400.0 | 5,500.0 | 265.2 | 357.9 | 250.8 | 249.9 | | iii) Fisheries | 1,046.5 | 1,300.0 | 1,000.0 | 1,300.0 | 1.5 | 100.2 | 15.2 | 16.2 | | iv) Forestry and Wildlife | 35,667.5 | 62,500.0 | 43,328.0 | 62,500.0 | 55,153.3 | 71,000.0 | 66,925.0 | 72,045.4 | | v) Plantations | - | - | - | - | - | -0.0 | -0.0 | -0.0 | | vi) Co-operation | 8,574.2 | 5,000.0 | 3,500.0 | 5,500.0 | 6,481.7 | 3,195.9 | 3,300.9 | 3,555.7 | | vii) Other Agricultural Programmes | 120.3 | 2,000.0 | 2,000.0 | 2,000.0 | 6.0 | 631.2 | 401.2 | 132.7 | | viii) Major and Medium Irrigation Projects | 1,20,499.5 | 1,90,500.0 | 1,17,447.0 | 1,90,500.0 | 1,208.9 | 1,165.1 | 1,532.6 | 1,857.5 | | ix) Minor Irrigation | 13,502.5 | 11,000.0 | 7,300.0 | 11,000.0 | 315.7 | 370.6 | 290.6 | 300.2 | | x) Power | 1,88,169.7 | 4,98,600.0 | 1,90,000.0 | 5,00,000.0 | 20,564.2 | 75,050.0 | 55,050.0 | 55,015.7 | | xi) Petroleum | - | - | - | - | - | - | - | - | | xii) Village and Small Industries | 16,166.8 | 8,936.0 | 1,000.0 | 9,000.0 | 3,221.2 | 477.7 | 480.7 | 501.6 | | xiii) Industries@ | 4,01,899.0 | 5,50,120.0 | 4,52,487.0 | 6,00,300.0 | 64,585.3 | 87,501.3 | 90,060.3 | 95,065.3 | | xiv) Ports and Light Houses | - | - | - | - | - | - | - | - | | xv) Road Transport | 83.2 | 800.0 | 90.0 | 800.0 | 7,403.5 | 7,815.0 | 14,482.8 | 8,574.3 | | xvi) Tourism | 816.4 | 1,200.0 | 2,000.0 | 2,500.0 | 1,636.2 | 1,500.0 | 1,000.0 | 683.0 | | xvii) Others* | 83,166.8 | 2,95,680.0 | 60,265.0 | 2,86,450.0 | 4,434.2 | 4,991.3 | 3,701.0 | 3,026.3 | | D. Grants from the Centre (1 to 7)** | 55,80,261.2 | 93,46,472.0 | 94,38,978.0 | 87,91,487.0 | 14,32,421.6 | 19,53,305.7 | 18,13,729.9 | 18,22,732.1 | | 1. State Plan Schemes | - | - | - | - | - | - | - | - | | 2. Central Plan Schemes | - | - | - | - | - | - | - | - | | 3. Centrally Sponsored Schemes | 38,82,777.5 | 74,21,161.8 | 75,13,667.8 | 68,76,393.0 | 5,67,589.8 | 11,68,306.6 | 10,30,239.8 | 13,10,298.1 | | 4. NEC/ Special Plan Scheme | - | - | - | - | - | - | - | - | | 5. Finance Commission Grants | 12,89,098.3 | 17,33,419.2 | 17,33,419.2 | 17,39,148.0 | 8,05,019.5 | 7,37,499.0 | 7,37,490.0 | 4,76,434.0 | | i) Post Devolution Revenue Deficit Grants | - | - | - | - | 6,22,300.0 | 4,91,600.0 | 4,91,600.0 | 2,09,900.0 | | ii) Grants for Rural Local Bodies | 5,60,054.8 | 7,99,400.0 | 7,99,400.0 | 7,79,700.0 | 47,181.4 | 69,350.0 | 69,350.0 | 69,409.0 | | iii) Grants for Urban Local Bodies | 4,99,623.5 | 5,11,800.0 | 5,11,800.0 | 5,08,110.0 | 22,398.2 | 35,750.0 | 35,750.0 | 49,000.0 | | iv) Grant in aid for State Disaster Response Fund | 2,29,420.0 | 2,23,875.0 | 2,23,875.0 | 2,35,050.0 | 82,640.0 | 1,08,490.0 | 1,08,490.0 | 91,100.0 | | v) Others (including Health Sector Grants) | - | 1,98,344.2 | 1,98,344.2 | 2,16,288.0 | 30,500.0 | 32,309.0 | 32,300.0 | 57,025.0 | | 6. Grants under proviso to Article 275(1) of the Constitution | 1,353.6 | 4,150.0 | 4,150.0 | 4,100.0 | - | 0.0 | 0.0 | 0.0 | | 7. Other Grants | 4,07,031.7 | 1,87,741.0 | 1,87,741.0 | 1,71,846.0 | 59,812.3 | 47,500.0 | 46,000.0 | 36,000.0 | | of which:GST Compensation (1)# | - | - | - | - | - | - | - | - | | GST Compensation (2)# | 4,07,031.7 | - | - | - | - | 47,662.3 | 0.0 | 0.0 |
| Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) | | (₹ Lakh) | | Item | WEST BENGAL | | 2023-24 (Accounts) | 2024-25 (Budget Estimates) | 2024-25 (Revised Estimates) | 2025-26 (Budget Estimates) | | 1 | 2 | 3 | 4 | 5 | | TOTAL REVENUE (I+II) | 2,00,26,760.6 | 2,36,25,108.9 | 2,27,59,077.9 | 2,66,06,042.0 | | I. TAX REVENUE (A+B) | 1,74,95,729.1 | 1,95,24,920.9 | 1,95,87,312.5 | 2,19,54,244.2 | | A. Own Tax Revenue (1 to 3) | 89,98,550.0 | 1,02,34,891.9 | 99,86,315.8 | 1,12,54,380.4 | | 1. Taxes on Income (i+ii) | 77,738.5 | 84,830.0 | 83,179.1 | 88,995.6 | | i) Agricultural Income Tax | 0.7 | 1.0 | 0.7 | 0.7 | | ii) Taxes on Professions, Trades, Callings and Employment | 77,737.8 | 84,829.0 | 83,178.4 | 88,994.8 | | 2. Taxes on Property and Capital Transactions (i to iii) | 10,46,476.8 | 10,77,064.9 | 12,02,476.2 | 15,11,121.0 | | i) Land Revenue | 3,96,738.5 | 3,47,019.9 | 4,13,956.7 | 5,01,150.4 | | ii) Stamps and Registration Fees | 6,49,738.3 | 7,30,045.0 | 7,88,519.6 | 10,09,970.7 | | iii) Urban Immovable Property Tax | - | - | - | - | | 3. Taxes on Commodities and Services (i to viii) | 78,74,334.7 | 90,72,997.0 | 87,00,660.5 | 96,54,263.8 | | i) Sales Tax (a to e) | 11,81,080.3 | 13,22,796.0 | 12,76,782.9 | 13,90,500.2 | | a) Central Sales Tax | 39,837.6 | 50,000.0 | 42,875.1 | 93,564.9 | | b) State Sales Tax/VAT | 11,41,242.7 | 12,72,796.0 | 12,33,907.8 | 12,96,935.3 | | c) Surcharge on Sales Tax | - | - | - | - | | d) Receipts of Turnover Tax | - | - | - | - | | e) Other Receipts | - | - | - | - | | ii) State Excise | 17,90,764.7 | 21,84,636.0 | 20,44,445.2 | 22,55,032.7 | | iii) Taxes on Vehicles | 3,78,829.4 | 4,09,303.0 | 4,07,431.3 | 5,82,400.3 | | iv) Taxes on Goods and Passengers | 64,532.6 | 30,000.0 | 12.9 | 30,900.0 | | v) Taxes and Duties on Electricity | 3,09,002.1 | 3,28,600.0 | 3,19,478.8 | 3,50,069.6 | | vi) Entertainment Tax | 11.5 | 8.7 | 13.1 | 13.9 | | vii) State Goods and Services Tax | 40,89,955.2 | 47,33,655.0 | 45,87,252.0 | 49,77,199.0 | | viii) Other Taxes and Duties | 60,158.9 | 63,998.3 | 65,244.3 | 68,148.1 | | B. Share in Central Taxes (i to x) | 84,97,179.1 | 92,90,029.0 | 96,00,996.7 | 1,06,99,863.8 | | i) Central Goods and Services Tax (CGST) | 25,78,789.1 | 25,82,024.0 | 29,59,676.3 | 32,19,964.9 | | ii) Corporation Tax | 25,50,475.0 | 31,60,937.0 | 27,31,048.6 | 31,71,149.3 | | iii) Income Tax | 29,45,463.0 | 30,86,554.0 | 35,29,548.3 | 38,04,378.2 | | iv) Estate Duty | - | - | - | - | | v) Other Taxes on Income and Expenditure | - | - | - | - | | vi) Taxes on Wealth | - | - | - | - | | vii) Customs | 2,97,773.0 | 3,42,896.0 | 2,77,405.3 | 3,99,752.6 | | viii) Union Excise Duties | 1,12,684.0 | 1,06,618.0 | 91,183.9 | 91,731.0 | | ix) Service Tax | 1,582.0 | 11,000.0 | 321.8 | 347.5 | | x) Other Taxes and Duties on Commodities and Services | 10,413.0 | - | 11,812.5 | 12,540.2 | | II. NON-TAX REVENUE (C+D) | 25,31,031.5 | 41,00,188.0 | 31,71,765.5 | 46,51,797.8 | | C. Own Non-Tax Revenue (1 to 6) | 3,23,814.0 | 6,31,747.0 | 3,28,642.3 | 9,36,040.9 | | 1. Interest Receipts | 27,423.5 | 3,55,728.1 | 27,896.0 | 4,62,627.2 | | 2. Dividends and Profits | 28,900.7 | 43,750.2 | 35,286.1 | 50,308.0 | | 3. General Services | 93,916.6 | 75,652.5 | 95,676.6 | 1,02,637.8 | | of which: State Lotteries | 6,840.0 | 6,337.1 | 6,957.7 | 7,489.9 |
| Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) | | (₹ Lakh) | | Item | WEST BENGAL | | 2023-24 (Accounts) | 2024-25 (Budget Estimates) | 2024-25 (Revised Estimates) | 2025-26 (Budget Estimates) | | 1 | 2 | 3 | 4 | 5 | | 4. Social Services ( i to ix) | 77,126.4 | 78,533.1 | 70,880.2 | 65,679.6 | | i) Education, Sports, Art and Culture | 12,151.5 | 13,867.3 | 11,936.9 | 8,951.4 | | ii) Medical and Public Health | 28,852.0 | 29,684.0 | 28,101.1 | 28,845.9 | | iii) Family Welfare | 0.1 | 0.1 | 0.1 | 0.1 | | iv) Water Supply and Sanitation | 10,215.6 | 11,658.0 | 4,688.8 | 1,405.9 | | v) Housing | 7,640.6 | 4,249.5 | 8,233.0 | 7,439.0 | | vi) Urban Development | 12,106.9 | 13,438.6 | 12,316.1 | 13,258.4 | | vii) Labour and Employment | 1,395.9 | 1,138.8 | 1,420.1 | 1,528.5 | | viii) Social Security and Welfare | 3,214.7 | 2,544.4 | 3,173.2 | 3,296.1 | | ix) Others | 1,549.3 | 1,952.4 | 1,011.1 | 954.5 | | 5. Fiscal Services | - | - | - | - | | 6. Economic Services ( i to xvii ) | 96,446.8 | 78,083.2 | 98,903.4 | 2,54,788.3 | | i) Crop Husbandry | 975.6 | 1,117.2 | 1,426.6 | 1,425.0 | | ii) Animal Husbandry | 385.8 | 458.5 | 386.3 | 406.2 | | iii) Fisheries | 211.0 | 228.8 | 195.4 | 157.8 | | iv) Forestry and Wildlife | 8,626.2 | 10,205.4 | 8,769.3 | 9,437.1 | | v) Plantations | 1.4 | 0.7 | 1.4 | 1.5 | | vi) Co-operation | 1,041.7 | 1,324.6 | 1,104.2 | 1,174.1 | | vii) Other Agricultural Programmes | 31.1 | 75.3 | 34.5 | 31.8 | | viii) Major and Medium Irrigation Projects | 1,387.9 | 1,170.6 | 1,413.0 | 1,521.1 | | ix) Minor Irrigation | 1,753.7 | 2,306.9 | 1,702.3 | 1,790.6 | | x) Power | - | 0.0 | 0.0 | 0.0 | | xi) Petroleum | 0.8 | 1.8 | 0.8 | 0.9 | | xii) Village and Small Industries | 220.3 | 543.2 | 225.0 | 242.3 | | xiii) Industries@ | 58,582.6 | 37,326.1 | 59,590.4 | 2,14,149.1 | | xiv) Ports and Light Houses | 87.4 | 58.0 | 88.9 | 95.8 | | xv) Road Transport | 176.7 | 1,535.8 | 179.8 | 193.5 | | xvi) Tourism | 230.6 | 139.7 | 234.7 | 252.7 | | xvii) Others* | 22,734.0 | 21,590.4 | 23,550.8 | 23,908.9 | | D. Grants from the Centre (1 to 7)** | 22,07,217.5 | 34,68,441.0 | 28,43,123.2 | 37,15,757.0 | | 1. State Plan Schemes | -4.0 | - | - | - | | 2. Central Plan Schemes | -4.5 | - | - | - | | 3. Centrally Sponsored Schemes | 7,11,239.4 | 26,00,642.0 | 19,72,364.1 | 28,60,939.1 | | 4. NEC/ Special Plan Scheme | - | - | - | - | | 5. Finance Commission Grants | 14,61,437.1 | 8,19,102.0 | 8,36,679.1 | 8,16,477.9 | | i) Post Devolution Revenue Deficit Grants | 8,35,300.0 | 56,800.0 | 56,800.0 | - | | ii) Grants for Rural Local Bodies | 3,51,817.1 | 4,18,438.0 | 4,18,438.0 | 4,12,376.0 | | iii) Grants for Urban Local Bodies | 1,52,200.0 | 2,20,964.0 | 2,20,964.0 | 2,26,397.0 | | iv) Grant in aid for State Disaster Response Fund | 89,200.0 | 98,300.0 | 1,02,077.1 | 1,18,119.9 | | v) Others (including Health Sector Grants) | 32,920.0 | 24,600.0 | 38,400.0 | 59,585.0 | | 6. Grants under proviso to Article 275(1) of the Constitution | 4,744.4 | 5,000.0 | 4,550.0 | 5,000.0 | | 7. Other Grants | 29,805.1 | 43,697.0 | 29,530.0 | 33,340.0 | | of which: GST Compensation (1)# | - | - | - | - | | GST Compensation (2)# | - | - | - | - | |