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Document - States: Delhi, Puducherry, All States and UTs () or PDF - States: Delhi, Puducherry, All States and UTs ()
Date : Jan 23, 2026
States: Delhi, Puducherry, All States and UTs
Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item DELHI PUDUCHERRY
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) 56,79,778.9 64,14,194.0 63,01,945.7 81,54,583.0 10,04,241.1 10,63,364.0 11,16,864.0 11,49,858.0
I. TAX REVENUE (A+B) 53,68,079.1 58,75,000.0 59,20,000.0 68,70,000.0 3,90,838.8 4,21,800.0 4,45,200.0 4,68,200.0
A. Own Tax Revenue (1 to 3) 53,68,079.1 58,75,000.0 59,20,000.0 68,70,000.0 3,90,838.8 4,21,800.0 4,45,200.0 4,68,200.0
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) 7,15,228.6 7,75,000.0 7,60,000.0 9,00,000.0 13,324.9 14,699.0 15,199.0 15,199.0
i) Land Revenue 2.4 3.0 3.0 3.0 70.4 199.0 199.0 199.0
ii) Stamps and Registration Fees 7,15,226.3 7,74,997.0 7,59,997.0 8,99,997.0 13,254.6 14,500.0 15,000.0 15,000.0
iii) Urban Immovable Property Tax - - - - - - - -
3. Taxes on Commodities and Services (i to viii) 46,52,850.5 51,00,000.0 51,60,000.0 59,70,000.0 3,77,513.9 4,07,101.0 4,30,001.0 4,53,001.0
i)  Sales Tax (a to e) 6,55,132.8 7,00,000.0 7,20,000.0 8,00,000.0 75,454.7 88,600.0 88,000.0 98,000.0
a) Central Sales Tax 13,103.8 22,800.0 10,000.0 19,800.0 - - - -
b) State Sales Tax/VAT 6,42,029.0 6,77,000.0 7,09,900.0 7,80,100.0 75,454.7 88,600.0 88,000.0 98,000.0
c) Surcharge on Sales Tax - - - - - - - -
d) Receipts of Turnover Tax - - - - - - - -
e) Other Receipts - 200.0 100.0 100.0 - - - -
ii) State Excise 5,16,408.5 6,40,000.0 5,60,000.0 7,00,000.0 1,48,766.5 1,60,000.0 1,70,000.0 1,80,000.0
iii) Taxes on Vehicles 3,24,215.0 3,60,000.0 3,30,000.0 3,70,000.0 15,912.3 17,100.0 20,000.0 20,000.0
iv) Taxes on Goods and Passengers - - - - - - - -
v) Taxes and Duties on Electricity - - - - - - - -
vi) Entertainment Tax 4.4 - 108.5 - - - - -
vii) State Goods and Services Tax 31,57,069.6 34,00,000.0 35,49,890.0 41,00,000.0 1,37,380.5 1,41,400.0 1,52,000.0 1,55,000.0
viii) Other Taxes and Duties 20.2 - 1.5 -   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) 3,11,699.7 5,39,194.0 3,81,945.7 12,84,583.0 6,13,402.3 6,41,564.0 6,71,664.0 6,81,658.0
C. Own Non-Tax Revenue (1 to 6) 1,02,386.0 1,00,000.0 60,000.0 75,000.0 2,53,500.5 2,69,666.0 2,92,264.0 2,95,940.0
1. Interest Receipts 37,601.9 43,869.0 16,242.0 26,270.0 12,570.1 13,100.0 19,200.0 17,700.0
2. Dividends and Profits 17,505.3 10,550.0 6,950.0 10,550.0 956.1 1,000.0 1,300.0 1,200.0
3. General Services 14,473.8 18,716.0 15,569.0 16,416.0 2,223.4 2,122.0 8,360.0 7,568.0
of which: State Lotteries         - - - -

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item DELHI PUDUCHERRY
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) 22,409.0 18,538.0 13,960.0 14,265.0 6,577.5 6,801.0 8,251.0 9,414.0
i) Education, Sports, Art and Culture 9,529.5 4,600.0 806.0 936.0 188.6 190.0 190.0 190.0
ii) Medical and Public Health 11,094.4 12,010.0 11,257.0 11,310.0 1,799.1 1,800.0 2,100.0 3,200.0
iii) Family Welfare 1.6 2.0 1.0 1.0 2.4 4.0 5.0 5.0
iv) Water Supply and Sanitation - - - - 3,235.5 3,650.0 4,150.0 4,150.0
v) Housing 1,188.2 1,280.0 1,140.0 1,230.0 959.0 760.0 1,100.0 1,100.0
vi) Urban Development 115.6 150.0 260.0 260.0 - 1.0 1.0 1.0
vii) Labour and Employment 474.2 477.5 447.0 477.5 305.2 310.0 600.0 550.0
viii) Social Security and Welfare 5.5 15.0 48.0 49.0 65.2 65.0 90.0 200.0
ix) Others - 3.5 1.0 1.5 22.5 21.0 15.0 18.0
5. Fiscal Services - 5.0 - - - - - -
6. Economic Services ( i to xvii ) 10,395.9 8,322.0 7,279.0 7,499.0 2,31,173.3 2,46,643.0 2,55,153.0 2,60,058.0
i) Crop Husbandry 42.5 56.0 64.0 72.0 115.1 90.0 14.0 40.0
ii) Animal Husbandry 3.9 14.0 10.0 10.0 29.0 30.0 1.0 1.0
iii) Fisheries 1.6 15.0 3.0 7.0 36.6 40.0 16.0 18.0
iv) Forestry and Wildlife 213.8 600.0 330.0 360.0 1.0 2.0 5.0 2.0
v) Plantations - - - - - - - -
vi) Co-operation 24.6 27.0 17.0 17.0 26.5 33.0 35.0 25.0
vii) Other Agricultural Programmes 2.0 21.0 6.0 7.0 0.1 2.0 2.0 1.0
viii) Major and Medium Irrigation Projects 3,096.4 2,000.0 650.0 700.0 0.1 1.0 1.0 1.0
ix) Minor Irrigation - 0.5 - 0.5 65.7 60.0 63.0 63.0
x) Power 5,924.1 4,601.0 4,201.0 4,301.0 2,28,356.1 2,44,000.0 2,52,000.0 2,57,000.0
xi) Petroleum - - - - - - - -
xii) Village and Small Industries 4.6 10.0 5.0 8.0 5.0 6.0 21.0 1.0
xiii) Industries@ - 2.0 1.0 2.0 371.8 210.0 401.0 281.0
xiv) Ports and Light Houses - - - - 1,628.8 1,650.0 2,000.0 2,100.0
xv) Road Transport - - - - - - - -
xvi) Tourism 11.0 14.0 14.0 15.0 286.5 300.0 380.0 310.0
xvii) Others* 1,071.3 961.5 1,978.0 1,999.5 251.0 219.0 214.0 215.0
D. Grants from the Centre (1 to 7)** 2,09,313.8 4,39,194.0 3,21,945.7 12,09,583.0 3,59,901.8 3,71,898.0 3,79,400.0 3,85,718.0
1. State Plan Schemes - - - - - - - -
2. Central Plan Schemes - - - - - - - -
3. Centrally Sponsored Schemes 95,533.8 3,22,394.0 1,88,845.0 4,12,782.0 20,032.8 43,000.0 50,000.0 40,000.0
4. NEC/ Special Plan Scheme - - - -        
5. Finance Commission Grants - - - - 3,39,869.0 3,28,898.0 3,29,400.0 3,45,718.0
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 - - - - 500.0 2,500.0 500.0 500.0
v) Others (including Health Sector Grants) - - - - 3,39,369.0 3,26,398.0 3,28,900.0 3,45,218.0
6. Grants under proviso to Article 275(1) of the Constitution - - - - - - - -
7. Other Grants 1,13,780.0 1,16,800.0 1,33,100.7 7,96,801.0 - - - -
of which: GST Compensation (1)# - - - - - - - -
GST Compensation (2)# 1,13,780.0 - 36,299.7 - - - - -

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item All STATES AND UTS
2023-24 (Accounts) 2024-25 (Budget Estimates) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates)
1 2 3 4 5
TOTAL REVENUE (I+II) 39,30,24,020.7 46,73,80,859.1 45,84,01,857.0 51,29,61,957.2
I. TAX REVENUE (A+B) 30,80,59,769.4 35,58,77,705.2 35,23,13,859.5 39,70,76,013.8
A. Own Tax Revenue (1 to 3) 19,50,83,623.3 23,34,88,917.2 22,34,60,432.3 25,48,64,122.6
1. Taxes on Income (i+ii) 7,87,382.3 9,21,080.0 9,00,437.6 9,90,222.3
i)  Agricultural Income Tax 93.9 334.0 106.1 125.2
ii) Taxes on Professions, Trades, Callings and Employment 7,87,288.3 9,20,746.0 9,00,331.5 9,90,097.1
2. Taxes on Property and Capital Transactions (i to iii) 2,54,51,715.5 2,98,43,370.8 2,90,80,486.3 3,38,14,640.3
i) Land Revenue 24,09,960.5 21,27,233.5 23,16,669.6 26,59,976.5
ii) Stamps and Registration Fees 2,28,15,497.5 2,74,91,476.0 2,65,45,423.4 3,09,36,052.2
iii) Urban Immovable Property Tax 2,26,257.6 2,24,661.3 2,18,393.3 2,18,611.5
3. Taxes on Commodities and Services (i to viii) 16,88,44,525.5 20,27,24,466.4 19,34,79,508.4 22,00,59,260.1
i)  Sales Tax (a to e) 4,06,40,410.2 4,75,99,322.7 4,50,57,591.1 5,00,46,515.7
a) Central Sales Tax 12,92,527.9 15,60,171.7 12,76,052.0 13,28,132.5
b) State Sales Tax/VAT 3,64,63,035.9 4,33,25,033.4 4,09,90,093.9 4,59,11,368.4
c) Surcharge on Sales Tax 967.2 5.3 3.0 3.1
d) Receipts of Turnover Tax 8.7 5,020.7 5,011.6 5,385.3
e) Other Receipts 28,83,870.4 27,09,091.7 27,86,430.6 28,01,626.4
ii) State Excise 2,58,27,549.8 3,19,57,138.4 3,00,18,339.2 3,44,73,161.5
iii) Taxes on Vehicles 1,10,32,652.3 1,27,44,396.5 1,25,47,246.7 1,41,89,896.1
iv) Taxes on Goods and Passengers 1,75,701.2 2,75,663.8 2,43,848.5 2,78,531.1
v) Taxes and Duties on Electricity 67,34,166.3 71,05,549.6 66,91,686.9 70,96,585.0
vi) Entertainment Tax 6,267.2 19,576.2 26,362.9 35,875.2
vii) State Goods and Services Tax 8,41,12,077.2 10,24,57,528.6 9,84,80,986.6 11,31,95,479.4
viii) Other Taxes and Duties 3,15,701.5 5,65,290.7 4,13,446.5 7,43,216.2
B. Share in Central Taxes (i to x) 11,29,76,146.1 12,23,88,788.0 12,88,53,427.2 14,22,11,891.2
i) Central Goods and Services Tax (CGST) 3,42,77,539.6 3,70,71,265.0 3,79,80,236.8 4,17,69,883.0
ii) Corporation Tax 3,39,01,199.0 3,86,81,169.1 3,68,68,956.0 4,07,32,060.3
iii) Income Tax 3,91,45,637.6 4,10,55,145.0 4,59,93,711.4 5,17,91,356.2
iv) Estate Duty - - - -
v) Other Taxes on Income and Expenditure - 174.0 112.5 116.4
vi) Taxes on Wealth 1,512.0 1,369.3 17,200.2 2,241.0
vii) Customs 39,58,028.5 35,38,492.9 63,90,976.2 62,81,758.6
viii) Union Excise Duties 14,97,805.0 18,46,702.5 13,30,457.6 13,94,615.9
ix) Service Tax 21,036.0 40,718.3 9,230.1 6,583.5
x) Other Taxes and Duties on Commodities and Services 1,73,388.5 1,53,752.0 2,62,546.3 2,33,276.2
II. NON-TAX REVENUE (C+D) 8,49,64,251.3 11,15,03,153.9 10,60,87,997.6 11,58,85,943.4
C. Own Non-Tax Revenue (1 to 6) 3,21,71,146.6 3,94,67,684.5 3,72,77,594.6 4,35,45,578.4
1. Interest Receipts 28,49,357.7 33,54,880.4 36,18,728.7 40,16,543.6
2. Dividends and Profits 6,91,454.1 6,40,700.2 8,94,044.6 10,69,914.0
3. General Services 66,22,679.7 82,31,545.2 74,16,500.6 83,58,566.3
of which: State Lotteries 12,82,358.2 14,13,811.9 13,77,251.4 14,64,067.9

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Concld.)
(₹ Lakh)
Item All STATES AND UTS
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) 34,69,535.5 38,89,954.9 35,80,348.8 41,43,420.6
i) Education, Sports, Art and Culture 10,41,607.6 11,09,528.3 8,64,411.4 10,38,081.6
ii) Medical and Public Health 7,69,244.8 8,56,995.1 8,40,813.6 9,00,971.1
iii) Family Welfare 57,691.0 32,219.4 44,852.3 46,112.5
iv) Water Supply and Sanitation 2,03,666.0 1,82,939.6 1,62,261.9 1,84,010.8
v) Housing 1,13,076.1 2,67,940.3 2,20,397.0 2,47,069.7
vi) Urban Development 6,83,152.9 8,34,653.5 8,05,105.8 10,18,167.4
vii) Labour and Employment 2,89,675.5 3,00,107.4 3,20,291.5 3,52,932.2
viii) Social Security and Welfare 1,88,137.2 1,62,935.7 1,79,811.4 1,98,215.2
ix) Others 1,23,284.3 1,42,635.7 1,42,404.1 1,57,860.2
5. Fiscal Services 6,901.9 2,306.0 2,396.9 3,821.3
6. Economic Services ( i to xvii ) 1,85,31,217.6 2,33,48,297.9 2,17,65,575.1 2,59,53,312.5
i) Crop Husbandry 3,21,102.7 2,52,696.6 2,22,208.1 1,98,161.7
ii) Animal Husbandry 34,068.7 44,044.9 58,328.1 64,615.6
iii) Fisheries 26,693.3 34,304.2 35,525.6 39,840.2
iv) Forestry and Wildlife 7,03,692.3 8,90,371.5 7,42,630.8 9,80,597.6
v) Plantations 228.0 2.9 6.8 308.7
vi) Co-operation 78,082.0 1,35,521.1 1,13,939.5 1,26,980.6
vii) Other Agricultural Programmes 18,221.4 25,267.1 24,397.4 25,226.1
viii) Major and Medium Irrigation Projects 8,20,221.7 13,39,474.7 12,54,797.7 15,33,202.9
ix) Minor Irrigation 1,02,490.7 1,27,846.2 1,10,141.8 1,28,509.8
x) Power 15,63,691.4 23,79,658.3 20,46,241.4 25,32,665.7
xi) Petroleum 7,26,984.7 9,86,588.2 8,76,834.4 8,28,656.5
xii) Village and Small Industries 54,961.6 62,930.4 55,522.4 66,267.3
xiii) Industries@ 1,27,12,153.2 1,52,14,573.0 1,46,58,664.4 1,74,94,404.1
xiv) Ports and Light Houses 1,76,474.6 1,93,276.0 2,14,661.8 2,63,908.5
xv) Road Transport 3,11,100.7 3,72,507.5 3,77,094.5 3,88,790.6
xvi) Tourism 39,516.2 26,105.6 24,179.6 31,463.6
xvii) Others* 8,41,534.3 12,63,129.9 9,50,401.0 12,49,713.2
D. Grants from the Centre (1 to 7)** 5,27,93,104.8 7,20,35,469.4 6,88,10,402.9 7,23,40,365.0
1. State Plan Schemes -1,670.6 65,500.0 45,500.0 70,000.0
2. Central Plan Schemes 10,269.0 16,836.0 8,177.6 8,492.1
3. Centrally Sponsored Schemes 2,76,51,179.2 4,80,11,801.6 4,49,98,438.7 4,98,20,998.3
4. NEC/ Special Plan Scheme - - - -
5. Finance Commission Grants 1,43,91,717.9 1,51,52,516.5 1,54,88,817.8 1,41,59,619.4
i) Post Devolution Revenue Deficit Grants 48,10,971.4 25,79,918.0 25,37,201.0 14,84,125.0
ii) Grants for Rural Local Bodies 44,26,829.2 56,26,048.7 60,06,155.4 54,88,431.4
iii) Grants for Urban Local Bodies 21,55,754.7 28,88,407.2 30,60,584.8 28,73,414.1
iv) Grant in aid for State Disaster Response Fund 20,13,709.0 23,80,851.4 23,42,606.9 24,36,266.6
v) Others (including Health Sector Grants) 9,84,453.6 16,77,291.2 15,42,269.7 18,77,382.3
6. Grants under proviso to Article 275(1) of the Constitution 60,506.5 3,20,667.6 3,30,659.6 2,20,103.3
7. Other Grants 1,06,81,102.9 84,68,147.7 79,38,809.2 80,61,151.9
of which: GST Compensation (1)# - - - -
GST Compensation (2)# 45,46,423.5 8,26,197.4 6,88,220.7 3,60,821.4
@ : 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 Energy 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 (States have reported under1601(08(110)) and 1601(08(114)).
Note: Data pertaining to UT of Jammu and Kashmir for 2023-24 is taken from CAG.
Source: Budget documents of State governments. Details in methodology.