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Date : May 12, 2015
States : Andhra Pradesh, Arunachal Pradesh, Assam, Bihar
(₹ Million)
Item ANDHRA PRADESH ARUNACHAL PRADESH
2012-13 (Accounts) 2013-14
(Budget Estimates)
2013-14
(Revised Estimates)
2014-15
(Budget Estimates)
2012-13 (Accounts) 2013-14
(Budget Estimates)
2013-14 (Revised Estimates) 2014-15
(Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 1,038,302.8 1,277,721.9 1,277,721.9 920,782.2 57,615.2 81,610.2 72,324.1 87,774.8
I. TAX REVENUE (A+B) 801,458.2 965,753.0 965,753.0 542,364.4 12,744.3 15,423.8 15,214.4 17,305.0
A. State's Own Tax Revenue (1 to 3) 598,750.5 724,439.4 724,439.4 373,976.7 3,165.0 4,020.2 4,755.9 5,469.4
1. Taxes on Income (i+ii) 5,800.1 7,109.5 7,109.5 2,661.9
i) Agricultural Income Tax
ii) Taxes on Professions, Trades, Callings and Employment 5,800.1 7,109.5 7,109.5 2,661.9
2. Taxes on Property and Capital Transactions (i to iii) 54,485.5 66,547.8 66,547.8 26,429.7 77.4 78.9 89.0 102.4
i) Land Revenue 617.8 498.6 498.6 657.8 47.0 51.6 54.0 62.1
ii) Stamps and Registration Fees 51,152.4 64,144.0 64,144.0 24,606.6 30.5 27.3 35.0 40.3
iii) Urban Immovable Property Tax 2,715.3 1,905.2 1,905.2 1,165.3
3. Taxes on Commodities and Services (i to vii) 538,465.0 650,782.1 650,782.1 344,885.1 3,087.5 3,941.3 4,666.9 5,367.0
i) Sales Tax (a to e) 407,146.7 525,000.0 525,000.0 287,491.5 1,616.2 3,218.0 2,939.4 3,380.3
a) State Sales Tax/VAT 387,036.0 505,866.0 505,866.0 277,013.7 1,616.2 3,218.0 2,939.4 3,380.3
b) Central Sales Tax 19,315.3 18,251.0 18,251.0 9,994.3
c) Surcharge on Sales Tax
d) Receipts of Turnover Tax 645.1 700.0 700.0 383.3
e) Other Receipts 150.4 183.0 183.0 100.2
ii) State Excise 91,294.1 75,000.0 75,000.0 40,267.4 491.1 566.9 597.7 687.4
iii) Taxes on Vehicles 33,566.0 43,519.9 43,519.9 13,837.3 133.8 156.4 156.4 179.9
iv) Taxes on Goods and Passengers 117.3 131.9 131.9 55.7 846.5 973.4 1,119.4
v) Taxes and Duties on Electricity 3,089.6 3,354.1 3,354.1 1,892.2
vi) Entertainment Tax 1,155.5 1,441.7 1,441.7 574.9
vii) Other Taxes and Duties 2,095.8 2,334.5 2,334.5 766.1
B. Share in Central Taxes (i to ix) 202,707.7 241,313.6 241,313.6 168,387.7 9,579.3 11,403.6 10,458.5 11,835.6
i) Corporation Tax 72,813.4 83,530.7 83,530.7 57,747.8 3,442.8 4,169.4 3,519.3 3,945.5
ii) Income Tax 43,592.1 51,704.1 51,704.1 38,348.1 2,061.1 2,255.7 2,317.4 2,810.6
iii) Estate Duty
iv) Other Taxes on Income and Expenditure
v) Taxes on Wealth 122.9 208.8 208.8 134.0 5.8 14.9 9.7 10.8
vi) Customs 33,684.8 38,995.6 38,995.6 26,778.4 1,592.7 2,074.8 1,707.4 1,825.2
vii) Union Excise Duties 22,892.2 27,456.0 27,456.0 17,683.2 1,082.4 1,420.8 1,205.8 1,179.1
viii) Service Tax 29,602.3 39,428.4 39,428.4 27,696.2 1,394.5 1,468.0 1,698.9 2,064.4
ix) Other Taxes and Duties on Commodities and Services -10.0 -10.0
II. NON-TAX REVENUE (C+D) 236,844.6 311,968.9 311,968.9 378,417.8 44,870.9 66,186.4 57,109.7 70,469.8
C. State's Own Non-Tax Revenue (1 to 6) 159,991.4 153,935.9 153,935.9 90,110.0 2,842.2 3,167.8 5,642.6 6,489.3
1. Interest Receipts 96,255.4 86,560.9 86,560.9 48,130.2 403.2 589.3 589.3 677.7
2. Dividends and Profits 636.5 568.1 568.1 352.1

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item ANDHRA PRADESH ARUNACHAL PRADESH
2012-13 (Accounts) 2013-14 (Budget Estimates) 2013-14 (Revised Estimates) 2014-15 (Budget Estimates) 2012-13 (Accounts) 2013-14 (Budget Estimates) 2013-14 (Revised Estimates) 2014-15
(Budget Estimates)
1 2 3 4 5 2 3 4 5
3. General Services 6,151.8 4,967.1 4,967.1 5,810.9 277.7 250.1 319.3 367.2
of which: State Lotteries
4. Social Services ( i to ix) 15,576.0 14,488.8 14,488.8 2,307.9 169.7 125.7 200.4 230.9
i) Education, Sports, Art and Culture 11,957.7 12,192.0 12,192.0 895.7 20.4 19.6 23.4 26.9
ii) Medical and Public Health 2,848.4 1,205.0 1,205.0 861.3 4.9 5.0 5.8 6.7
iii) Family Welfare 7.6 60.8 60.8 49.6
iv) Housing 19.9 29.6 29.6 12.6 1.1 0.4 1.2 1.4
v) Urban Development 101.0 162.6 162.6 0.3 30.4 36.1 35.0 40.3
vi) Labour and Employment 324.3 531.7 531.7 303.9 72.5 0.4 4.0 5.0
vii) Social Security and Welfare 49.7 70.2 70.2 66.2 0.9 0.7 0.9 1.0
viii) Water Supply and Sanitation 159.6 134.3 134.3 54.5 39.3 62.8 45.2 52.0
ix) Others 107.7 102.6 102.6 63.8 0.3 0.7 84.9 97.6
5. Fiscal Services
6. Economic Services ( i to xvii ) 41,371.7 47,351.0 47,351.0 33,508.9 1,991.6 2,202.7 4,533.6 5,213.5
i) Crop Husbandry 60.4 254.1 254.1 18.9 19.1 23.6 22.0 25.3
ii) Animal Husbandry 24.8 32.1 32.1 11.7 6.4 7.1 6.5 6.7
iii) Fisheries 17.8 26.4 26.4 25.4 1.4 1.5 1.4 1.5
iv) Forestry and Wildlife 1,687.8 1,645.1 1,645.1 1,292.5 74.9 289.8 486.1 559.0
v) Plantations
vi) Co-operation 262.9 284.3 284.3 88.0 2.4 9.3 2.7 3.1
vii) Other Agricultural Programmes 0.3 0.7 0.7 0.4 2.4 1.6 1.8 1.9
viii) Major and Medium Irrigation Projects 1,932.5 2,742.3 2,742.3 2,366.6
ix) Minor Irrigation 48.7 149.4 149.4 109.2 0.5 0.6 0.7
x) Power 281.2 360.0 360.0 9,450.9 1,130.7 1,100.3 2,517.3 2,894.8
xi) Petroleum
xii) Village and Small Industries 59.9 49.4 49.4 34.8 19.3 18.2 20.0 25.0
xiii) Industries@ 27,710.6 30,854.0 30,854.0 12,285.2 542.3 586.9 1,248.6 1,435.9
xiv) Ports and Light Houses 1,097.5 1,342.0 1,342.0 1,409.1
xv) Road Transport 153.3 111.2 176.3 202.7
xvi) Tourism 84.5 91.2 91.2 63.0 6.1 7.3 6.8 7.0
xvii) Others* 8,102.9 9,520.0 9,520.0 6,353.2 32.8 45.9 43.5 50.0
D. Grants from the Centre (1 to 5) 76,853.3 158,033.0 158,033.0 288,307.8 42,028.8 63,018.6 51,467.1 63,980.5
1. State Plan Schemes 32,226.0 50,967.7 50,967.7 103,130.0 27,339.7 43,300.7 28,804.5 29,279.4
of which: Advance release of Plan                
Assistance for Natural Calamities
2. Central Plan Schemes 2,187.4 15,548.6 15,548.6 130.5 3,064.0 124.5 200.0
3. Centrally Sponsored Schemes 34,596.2 48,892.7 48,892.7 3,911.6 7,423.6 12,361.4 27,393.5
4. NEC/ Special Plan Scheme 983.0 1,515.7 821.7 807.0
5. Non-Plan Grants (a to c) 7,843.7 42,624.0 42,624.0 185,177.8 9,664.0 7,714.6 9,355.0 6,300.6
a) Statutory Grants 359.0 22,964.6 22,964.6 152,931.3 8,761.3 5,170.0 5,169.5
b) Grants for relief on account of Natural Calamities 4,207.4 4,477.8 4,477.8 2,415.4 364.6 392.9 1,797.5 519.4
c) Others 3,277.3 15,181.6 15,181.6 29,831.1 538.0 2,151.7 2,388.0 5,781.2
See 'Notes to Appendix I'.

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item ASSAM BIHAR
2012-13 (Accounts) 2013-14
(Budget Estimates)
2013-14 (Revised Estimates) 2014-15
(Budget Estimates)
2012-13 (Accounts) 2013-14
(Budget Estimates)
2013-14
(Revised Estimates)
2014-15
(Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 306,909.8 412,843.2 414,533.4 526,968.1 595,666.6 800,664.7 786,016.2 1,019,394.6
I. TAX REVENUE (A+B) 188,514.7 216,045.2 209,387.0 254,505.1 481,534.7 589,436.8 591,320.2 674,380.0
A. State's Own Tax Revenue (1 to 3) 82,502.1 89,837.7 91,434.0 113,454.3 162,530.8 209,627.0 211,547.0 256,629.5
1. Taxes on Income (i+ii) 2,506.4 2,545.8 2,631.6 3,458.2 369.5 325.9 325.9 440.0
i) Agricultural Income Tax 823.3 735.0 864.4 1,107.7
ii) Taxes on Professions,Trades, Callings and Employment 1,683.1 1,810.8 1,767.2 2,350.5 369.5 325.9 325.9 440.0
2. Taxes on Property and Capital Transactions (i to iii) 3,982.1 3,522.8 4,240.8 7,559.7 23,784.7 28,330.0 34,050.0 38,500.0
i) Land Revenue 1,459.1 1,403.4 1,389.9 2,016.4 2,054.5 2,050.0 2,050.0 2,500.0
ii) Stamps and Registration Fees 2,522.9 2,119.4 2,850.9 5,543.3 21,730.2 26,280.0 32,000.0 36,000.0
iii) Urban Immovable Property Tax
3. Taxes on Commodities and Services (i to vii) 76,013.7 83,769.1 84,561.6 102,436.4 138,376.6 180,971.1 177,171.1 217,689.5
i) Sales Tax (a to e) 62,231.3 68,350.5 68,350.5 83,675.0 86,707.9 123,240.4 123,240.4 128,201.5
a) State Sales Tax/VAT 56,867.4 62,700.0 62,700.0 76,490.7 88,124.9 122,680.4 122,680.4 127,451.5
b) Central Sales Tax 5,332.5 5,650.5 5,650.5 7,184.3 251.6 900.0 900.0 750.0
c) Surcharge on Sales Tax
d) Receipts of Turnover Tax 0.3
e) Other Receipts 31.4 -1,668.9 -340.0 -340.0
ii) State Excise 5,681.1 6,090.5 6,419.7 7,637.2 24,298.2 36,800.0 33,000.0 37,000.0
iii) Taxes on Vehicles 3,280.8 3,653.8 3,707.4 4,413.1 6,733.9 8,000.0 8,000.0 10,000.0
iv) Taxes on Goods and Passengers 3,691.0 4,821.1 4,781.9 5,042.7 19,321.2 11,927.5 11,927.5 41,175.0
v) Taxes and Duties on Electricity 418.2 492.4 465.6 564.4 1,025.5 661.7 661.7 827.0
vi) Entertainment Tax 183.5 282.1 375.5 394.4 262.4 266.5 266.5 266.5
vii) Other Taxes and Duties 527.6 78.9 461.0 709.6 27.5 75.0 75.0 219.5
B. Share in Central Taxes (i to ix) 106,012.6 126,207.5 117,953.0 141,050.8 319,003.9 379,809.8 379,773.2 417,750.5
i) Corporation Tax 38,080.9 43,686.0 41,031.1 47,003.7 114,589.0 138,772.5 131,455.2 144,600.7
ii) Income Tax 22,798.4 27,040.9 26,377.9 33,483.6 68,602.5 75,080.4 81,368.6 89,505.5
iii) Estate Duty
iv) Other Taxes on Income and Expenditure
v) Taxes on Wealth 64.3 109.2 109.2 109.0 193.2 496.7 328.6 361.5
vi) Customs 17,616.9 20,394.4 18,865.5 21,744.6 53,010.9 69,058.7 61,368.8 67,505.7
vii) Union Excise Duties 11,972.3 14,359.3 12,687.1 14,040.9 36,026.4 47,289.7 43,208.4 47,529.2
viii) Service Tax 15,479.8 20,617.8 18,882.2 24,669.1 46,581.9 49,111.9 62,043.7 68,248.1
ix) Other Taxes and Duties on Commodities and Services -0.1 -0.1 -0.1 -0.1
II. NON-TAX REVENUE (C+D) 118,395.1 196,797.9 205,146.4 272,463.0 114,132.0 211,227.9 194,696.0 345,014.6
C. State's Own Non-Tax Revenue (1 to 6) 24,735.9 34,003.3 29,883.2 42,982.5 11,352.7 34,160.8 19,194.2 30,816.8
1. Interest Receipts 5,102.1 5,449.0 5,663.3 6,286.3 1,671.2 3,384.7 3,384.8 2,022.2
2. Dividends and Profits 116.4 156.2 129.2 143.9 25.5 15.4 7.4 28.1

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item ASSAM BIHAR
2012-13 (Accounts) 2013-14 (Budget Estimates) 2013-14 (Revised Estimates) 2014-15
(Budget Estimates)
2012-13 (Accounts) 2013-14
(Budget Estimates)
2013-14
(Revised Estimates)
2014-15
(Budget Estimates)
1 2 3 4 5 2 3 4 5
3. General Services 1,020.9 1,336.4 1,133.2 1,257.8 2,291.6 21,687.0 6,687.0 18,607.2
of which: State Lotteries
4. Social Services ( i to ix) 304.4 336.1 337.8 375.1 589.7 551.2 551.2 631.0
i) Education, Sports, Art and Culture 87.8 80.9 97.5 108.3 76.2 76.9 76.9 80.8
ii) Medical and Public Health 121.3 133.1 134.7 149.5 410.2 254.0 254.0 432.4
iii) Family Welfare 2.7 0.2 3.0 3.4 0.1 0.1
iv) Housing 51.7 54.3 57.4 63.7 16.6 24.7 24.7 25.7
v) Urban Development 0.1 10.6 0.1 0.1
vi) Labour and Employment 33.4 42.4 37.1 41.1 36.9 48.1 48.1 39.1
vii) Social Security and Welfare 1.7 1.8 1.9 2.1 9.8 8.2 8.2 10.4
viii) Water Supply and Sanitation 5.4 12.6 6.0 6.7 31.8 46.6 46.6 33.8
ix) Others 0.1 0.1 0.2 0.2 8.3 92.6 92.6 8.8
5. Fiscal Services 0.1
6. Economic Services ( i to xvii ) 18,192.2 26,725.7 22,619.8 34,919.4 6,774.6 8,522.4 8,563.8 9,528.3
i) Crop Husbandry 5.9 8.5 6.6 7.3 71.8 53.8 53.8 76.2
ii) Animal Husbandry 5.3 5.1 5.8 6.5 8.0 9.4 9.4 10.0
iii) Fisheries 24.3 26.5 27.0 30.0 117.9 107.8 107.8 125.0
iv) Forestry and Wildlife 1,105.6 1,951.7 1,227.2 1,362.2 166.0 121.7 132.0 176.1
v) Plantations
vi) Co-operation 5.8 5.6 6.4 7.1 109.5 265.8 265.8 124.3
vii) Other Agricultural Programmes 3.7 4.3 4.1 4.5
viii) Major and Medium Irrigation Projects 3.8 2.7 4.2 4.7 170.6 300.0 300.0 300.0
ix) Minor Irrigation 3.3 5.1 3.7 4.1 52.3 79.9 79.9 53.9
x) Power
xi) Petroleum 15,895.5 22,850.9 20,000.2 32,000.2
xii) Village and Small Industries 14.9 23.7 16.6 18.4 0.8 0.8 0.8 0.8
xiii) Industries@ 20.1 27.1 22.3 24.8 5,387.7 6,540.5 6,540.5 7,634.4
xiv) Ports and Light Houses
xv) Road Transport 2.0 0.6 0.5 0.5 0.6
xvi) Tourism 29.1 8.2 32.3 35.9 0.1 0.1
xvii)Others* 1,074.8 1,804.1 1,263.3 1,413.7 689.4 1,042.2 1,073.3 1,027.0
D. Grants from the Centre (1 to 5) 93,659.2 162,794.7 175,263.2 229,480.5 102,779.2 177,067.1 175,501.8 314,197.8
1. State Plan Schemes 60,560.7 94,627.5 93,206.2 193,053.6 50,519.7 107,294.4 101,089.9 288,957.9
of which: Advance release of Plan                
Assistance for Natural Calamities
2. Central Plan Schemes 460.7 581.1 581.1 16,663.9 356.9 2,421.5 2,553.7 2,093.6
3. Centrally Sponsored Schemes 18,603.2 44,223.5 44,223.5 27,776.8 46,491.1 47,798.2
4. NEC/ Special Plan Scheme 419.2 7,566.7 7,566.7
5. Non-Plan Grants (a to c) 13,615.4 15,795.9 29,685.7 19,763.0 24,125.8 20,860.1 24,060.0 23,146.3
a) Statutory Grants 7,241.3 8,126.2 6,200.2 7,219.2 20,432.5 17,096.0 20,295.9 20,047.0
b) Grants for relief on account of Natural Calamities 4,550.0 2,748.2 2,748.2 2,885.6 2,765.8 2,954.1 2,954.1 3,099.3
c) Others 1,824.1 4,921.5 20,737.3 9,658.2 927.4 810.0 810.0
See 'Notes to Appendix I'.

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