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Date : May 12, 2017
States : Himachal Pradesh, Jammu and Kashmir, Jharkhand, Karnataka
Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item HIMACHAL PRADESH JAMMU AND KASHMIR
2014-15
(Accounts)
2015-16
(Budget Estimates)
2015-16
(Revised Estimates)
2016-17
(Budget Estimates)
2014-15
(Accounts)
2015-16
(Budget Estimates)
2015-16
(Revised Estimates)
2016-17
(Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 178,434.5 235,345.3 245,142.0 262,703.7 289,385.9 378,149.2 409,042.9 504,603.4
I. TAX REVENUE (A+B) 85,843.3 101,845.1 102,392.6 118,030.0 108,111.8 160,938.2 160,759.2 187,198.9
A. State's Own Tax Revenue (1 to 3) 59,401.6 63,408.0 63,955.5 74,693.7 63,339.5 80,059.4 79,880.4 92,198.9
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) 2,074.5 2,310.6 2,310.6 2,657.8 2,625.5 3,663.2 2,686.3 3,341.9
i)  Land Revenue 168.8 156.6 156.6 180.1 145.8 423.2 86.8 91.9
ii) Stamps and Registration Fees 1,905.8 2,154.0 2,154.0 2,477.7 2,479.8 3,240.0 2,599.5 3,250.0
iii) Urban Immovable Property Tax
3. Taxes on Commodities and Services (i to vii) 57,327.1 61,097.5 61,645.0 72,036.0 60,713.9 76,396.2 77,194.1 88,857.0
i) Sales Tax (a to e) 36,605.7 39,370.1 39,370.1 47,156.7 46,015.1 57,440.0 59,850.0 69,850.0
a) State Sales Tax/VAT 23,292.6 21,046.6 57,440.0 59,850.0 69,850.0
b) Central Sales Tax 4,221.4 3,212.0 3,212.0 5,284.1
c) Surcharge on Sales Tax 646.4
d) Receipts of Turnover Tax
e)  Other Receipts 9,091.8 36,158.1 36,158.1 41,872.6 24,322.1
ii) State Excise 10,441.4 11,377.3 11,377.3 12,742.6 4,660.8 4,850.0 4,850.0 5,360.0
iii) Taxes on Vehicles 2,201.0 2,271.5 2,819.0 3,057.3 1,323.4 1,830.0 1,836.0 1,995.0
iv) Taxes on Goods and Passengers 1,100.5 1,272.7 1,272.7 1,508.6 5,578.1 6,980.0 7,150.0 8,150.0
v) Taxes and Duties on Electricity 3,328.2 3,084.5 3,084.5 3,393.0 3,134.0 5,290.2 3,507.1 3,500.0
vi)  Entertainment Tax 4.9 11.9 11.9 13.1 2.4 6.0 1.0 2.0
vii) Other Taxes and Duties 3,645.3 3,709.4 3,709.4 4,164.7
B. Share in Central Taxes (i to ix) 26,441.7 38,437.1 38,437.1 43,336.3 44,772.3 80,878.8 80,878.8 95,000.0
i) Corporation Tax 9,234.1 12,820.2 12,820.2 13,758.7 18,338.3 36,066.0 36,066.0 44,267.1
ii) Income Tax 6,594.1 9,169.7 9,169.7 9,698.0 13,095.3 18,033.0 18,033.0 20,412.3
iii) Estate Duty
iv) Other Taxes on Income and Expenditure 0.2 0.4
v) Taxes on Wealth 25.0 -0.4 -0.4 -0.3 49.5 145.0 145.0 170.4
vi) Customs 4,276.6 6,265.0 6,265.0 6,973.7 8,493.0 16,229.8 16,229.8 18,374.2
vii) Union Excise Duties 2,414.8 3,849.3 3,849.3 5,443.6 4,795.8 10,405.0 10,405.0 11,776.0
viii) Service Tax 3,896.9 6,333.3 6,333.3 7,462.6
ix) Other Taxes and Duties on Commodities and Services
II. NON-TAX REVENUE (C+D) 92,591.2 133,500.2 142,749.4 144,673.7 181,274.1 217,211.0 248,283.8 317,404.5
C. State's Own Non-Tax Revenue (1 to 6) 20,814.5 15,072.0 22,398.5 16,685.0 19,780.5 35,091.8 34,549.6 40,185.1
1. Interest Receipts 1,009.3 709.3 735.1 782.5 135.8 228.1 227.7 209.4
2. Dividends and Profits 1,710.0 1,010.6 1,010.6 1,111.7 1,288.8 550.0 541.3 600.0

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item HIMACHAL PRADESH JAMMU AND KASHMIR
2014-15
(Accounts)
2015-16
(Budget Estimates)
2015-16
(Revised Estimates)
2016-17
(Budget Estimates)
2014-15
(Accounts)
2015-16
(Budget Estimates)
2015-16
(Revised Estimates)
2016-17
(Budget Estimates)
1 2 3 4 5 2 3 4 5
3. General Services 1,312.4 1,579.0 1,500.8 1,692.5 649.7 1,194.0 1,162.7 958.1
of which: State Lotteries
4. Social Services (i to ix) 2,316.0 2,666.3 2,666.3 3,004.1 765.6 874.4 909.9 963.9
i)  Education, Sports, Art and Culture 1,611.9 1,870.5 1,870.5 2,117.1 42.8 25.8 25.8 25.9
ii) Medical and Public Health 33.5 86.7 86.7 95.4 226.9 242.1 249.9 269.8
iii) Family Welfare 0.7 0.4 0.4 0.5
iv) Housing 37.9 39.4 39.4 43.4 26.2 28.6 28.6 28.8
v) Urban Development 90.5 65.1 65.1 71.6 5.2 2.9 2.9 3.0
vi) Labour and Employment 78.2 74.1 74.1 81.4 66.7 27.5 30.2 30.3
vii) Social Security and Welfare 57.8 55.9 55.9 71.5 28.5 0.5 0.5 0.5
viii) Water Supply and Sanitation 386.9 457.7 457.7 503.5 369.0 547.0 572.0 605.7
ix) Others 18.6 16.4 16.4 19.7 0.3 0.1
5.  Fiscal Services
6. Economic Services (i to xvii) 14,466.9 9,106.8 16,485.8 10,094.2 16,940.6 32,245.3 31,708.0 37,453.6
i)  Crop Husbandry 83.0 87.3 87.3 96.1 81.0 93.5 94.5 95.0
ii)  Animal Husbandry 7.8 8.8 8.8 9.7 66.5 76.5 75.2 78.6
iii) Fisheries 29.7 21.1 21.1 23.2 46.7 53.2 52.5 58.7
iv) Forestry and Wildlife 1,157.8 731.6 731.6 877.9 708.5 773.4 760.9 857.6
v)  Plantations 0.1 0.1 0.1 0.1
vi) Co-operation 86.7 29.0 47.6 29.0 1.5 2.0 2.0 2.0
vii)  Other Agricultural Programmes 6.0 5.0 5.0 5.5 4.8 6.0 6.0 6.0
viii) Major and Medium Irrigation Projects 1.7 8.9 8.9 9.8 1,087.4 462.5 8.0 8.0
ix) Minor Irrigation 13.7 14.6 14.6 16.0 58.6 167.3 99.2 119.2
x) Power 11,215.1 6,500.0 13,845.0 7,000.0 14,277.3 29,796.0 29,796.0 35,409.6
xi) Petroleum
xii) Village and Small Industries 6.7 4.8 4.8 5.3 32.2 36.6 31.6 29.3
xiii) Industries@ 1,656.0 1,467.5 1,468.0 1,754.2 485.0 651.0 651.0 651.0
xiv) Ports and Light Houses
xv) Road Transport 13.2 8.1 8.1 8.9
xvi) Tourism 6.0 14.6 14.6 16.7 13.7 37.7 43.5 48.0
xvii) Others* 183.4 205.3 220.2 241.7 77.4 89.8 87.8 90.7
D. Grants from the Centre (1 to 5) 71,776.7 118,428.2 120,350.9 127,988.8 161,493.6 182,119.1 213,734.1 277,219.5
1. State Plan Schemes 43,326.0 10,443.9 10,298.6 9,864.5 127,202.7 6,010.0 31,680.0 60,000.0
of which: Advance release of Plan Assistance for Natural Calamities
2. Central Plan Schemes 313.0 280.0 280.0 280.0 845.1
3. Centrally Sponsored Schemes 16,147.4 23,260.8 23,867.8 29,491.8 22.6 60,068.0 63,352.0 88,841.7
4. NEC/ Special Plan Scheme
5. Non-Plan Grants (a to c) 11,990.3 84,443.5 85,904.4 88,352.5 33,423.2 116,041.1 118,702.1 128,377.8
a)  Statutory Grants 9,618.2 82,237.5 82,237.5 85,727.7 24,647.5 4,992.6 4,992.6 8,104.4
b) Grants for relief on account of Natural Calamities 1,470.6 2,120.0 2,120.0 2,230.0 2,865.0 2,290.0 2,290.0 2,410.0
c) Others 901.5 86.0 1,546.9 394.8 5,910.7 108,758.5 111,419.5 117,863.4
See 'Notes to Appendix I'.

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item JHARKHAND KARNATAKA
2014-15
(Accounts)
2015-16
(Budget Estimates)
2015-16
(Revised Estimates)
2016-17
(Budget Estimates)
2014-15
(Accounts)
2015-16
(Budget Estimates)
2015-16
(Revised Estimates)
2016-17
(Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 315,645.6 480,273.0 486,502.9 557,564.2 1,041,421.5 1,163,603.2 1,177,308.6 1,307,580.8
I. TAX REVENUE (A+B) 198,368.2 267,010.6 307,448.0 355,286.6 848,344.6 1,012,351.8 995,516.1 1,108,432.9
A. State's Own Tax Revenue (1 to 3) 103,498.1 147,007.8 142,458.5 170,497.9 701,802.1 764,454.0 755,682.7 838,644.5
1. Taxes on Income (i+ii) 571.1 800.0 1,098.5 1,497.9 8,882.3 10,090.0 9,915.4 9,430.0
i) Agricultural Income Tax 197.2 230.0 226.0 123.0
ii) Taxes on Professions, Trades, Callings and Employment 571.1 800.0 1,098.5 1,497.9 8,685.1 9,860.0 9,689.4 9,307.0
2. Taxes on Property and Capital Transactions (i to iii) 6,142.1 11,000.0 10,000.0 13,000.0 72,115.2 84,206.6 83,206.6 93,362.1
i)  Land Revenue 835.4 3,000.0 2,000.0 4,000.0 1,856.7 2,206.6 2,206.6 2,362.1
ii) Stamps and Registration Fees 5,306.7 8,000.0 8,000.0 9,000.0 70,258.5 82,000.0 81,000.0 91,000.0
iii) Urban Immovable Property Tax
3. Taxes on Commodities and Services (i to vii) 96,784.9 135,207.8 131,360.0 156,000.0 620,804.6 670,157.4 662,560.7 735,852.4
i) Sales Tax (a to e) 80,697.2 111,800.2 107,750.0 127,030.0 382,860.3 413,290.0 406,141.5 465,041.0
a) State Sales Tax/VAT 70,467.3 94,440.0 94,090.6 109,616.7 350,341.4 394,320.0 387,499.7 441,343.0
b) Central Sales Tax 10,273.2 17,372.7 13,717.2 17,480.7 32,518.9 18,970.0 18,641.8 23,698.0
c) Surcharge on Sales Tax 0.1
d) Receipts of Turnover Tax 0.5
e)  Other Receipts -43.4 -13.2 -57.9 -67.4
ii) State Excise 7,401.6 12,000.0 12,000.0 15,000.0 138,010.8 152,000.0 152,000.0 165,100.0
iii) Taxes on Vehicles 6,603.7 9,007.6 9,000.0 11,000.0 45,415.7 48,000.0 48,000.0 51,600.0
iv) Taxes on Goods and Passengers 2.8 50.0 50.0 70.0 30,379.8 31,010.0 30,473.5 29,645.0
v) Taxes and Duties on Electricity 1,754.0 2,000.0 2,200.0 2,500.0 10,409.6 11,507.4 11,736.1 11,962.4
vi)  Entertainment Tax 129.5 348.9 143.1 159.0 1,976.1 2,200.0 2,161.9 2,804.0
vii) Other Taxes and Duties 196.2 1.1 216.9 241.0 11,752.4 12,150.0 12,047.7 9,700.0
B. Share in Central Taxes (i to ix) 94,870.1 120,002.7 164,989.5 184,788.7 146,542.5 247,897.8 239,833.4 269,788.4
i) Corporation Tax 33,129.4 46,314.1 57,616.1 64,530.0 51,172.1 82,098.9 76,438.8 84,618.8
ii) Income Tax 23,657.6 22,778.7 41,142.8 46,079.9 36,541.8 60,612.7 54,412.7 65,577.1
iii) Estate Duty
iv) Other Taxes on Income and Expenditure 0.8 1.5 2.1 1.2
v) Taxes on Wealth 89.4 87.1 155.6 174.3 138.1 -2.4 -2.3 -2.6
vi) Customs 15,343.4 19,308.3 26,683.7 29,885.7 23,699.5 38,106.9 37,835.7 42,162.9
vii) Union Excise Duties 8,663.9 14,802.1 15,067.4 16,875.5 13,382.4 24,783.4 30,239.8 33,687.1
viii) Service Tax 13,985.6 16,712.4 24,322.4 27,241.1 21,607.5 42,298.4 40,908.8 43,745.2
ix) Other Taxes and Duties on Commodities and Services -0.1 -0.1 -0.1 -0.1
II. NON-TAX REVENUE (C+D) 117,277.4 213,262.5 179,054.9 202,277.6 193,076.9 151,251.4 181,792.5 199,147.9
C. State's Own Non-Tax Revenue (1 to 6) 43,350.6 63,041.3 69,054.9 84,257.6 46,882.4 52,061.7 54,113.7 62,204.5
1. Interest Receipts 1,430.4 900.0 1,500.0 2,750.0 8,747.4 7,541.6 11,543.2 12,109.3
2. Dividends and Profits 275.0 275.0 500.0 748.4 764.4 764.4 818.1

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item JHARKHAND KARNATAKA
2014-15
(Accounts)
2015-16
(Budget Estimates)
2015-16
(Revised Estimates)
2016-17
(Budget Estimates)
2014-15
(Accounts)
2015-16
(Budget Estimates)
2015-16
(Revised Estimates)
2016-17
(Budget Estimates)
1 2 3 4 5 2 3 4 5
3. General Services 1,006.4 1,496.1 1,339.1 1,600.0 6,186.9 8,151.2 8,325.5 8,987.9
of which: State Lotteries 48.2
4. Social Services (i to ix) 1,820.2 1,686.7 2,155.0 2,596.5 5,333.7 7,148.2 7,362.8 7,957.3
i)  Education, Sports, Art and Culture 422.5 305.0 500.0 650.0 1,549.6 2,168.7 2,333.3 2,501.2
ii) Medical and Public Health 233.3 250.0 300.0 350.0 2,240.0 3,238.3 3,299.7 3,557.0
iii) Family Welfare 2.5 5.0 4.0 4.0 2.4 2.9 3.0 3.5
iv) Housing 19.5 22.4 22.4 30.0 540.5 618.0 560.5 599.7
v) Urban Development 368.7 154.1 400.0 500.0 25.8 44.5 44.5 47.8
vi) Labour and Employment 531.3 500.0 600.0 700.0 399.0 465.5 499.0 561.0
vii) Social Security and Welfare 41.6 100.0 50.0 60.0 233.4 197.2 200.5 233.5
viii) Water Supply and Sanitation 131.9 250.0 208.5 220.0 2.3 5.0 11.3 12.4
ix) Others 68.8 100.1 70.1 82.5 340.6 408.1 411.1 441.1
5.  Fiscal Services
6. Economic Services (i to xvii) 39,093.6 58,683.4 63,785.7 76,811.1 25,866.0 28,456.3 26,117.7 32,332.0
i)  Crop Husbandry 163.4 168.0 200.0 220.9 213.5 441.7 441.7 232.4
ii)  Animal Husbandry 28.8 51.0 32.0 40.0 77.3 108.9 109.2 120.0
iii) Fisheries 45.3 100.0 50.0 72.0 133.7 181.0 181.3 194.7
iv) Forestry and Wildlife 36.6 103.9 53.9 60.0 1,782.1 1,884.9 1,900.0 2,047.1
v)  Plantations 0.1
vi) Co-operation 101.9 100.0 122.0 150.0 230.7 453.2 453.8 486.1
vii)  Other Agricultural Programmes 2.0 3.5 2.2 3.5 0.2 3.0 3.7 4.1
viii) Major and Medium Irrigation Projects 2,152.0 1,500.0 1,080.0 2,850.0 315.0 487.5 537.8 580.9
ix) Minor Irrigation 16.8 88.0 88.0 220.0 209.3 540.5 540.5 578.5
x) Power 133.9 100.0 150.0 180.0 625.3 639.8 381.2 475.6
xi) Petroleum
xii) Village and Small Industries 22.4 10.0 25.0 30.0 482.6 497.2 525.6 514.3
xiii) Industries@ 34,750.5 55,006.0 61,025.0 70,530.0 19,375.8 20,594.4 18,215.9 24,171.3
xiv) Ports and Light Houses 30.5 33.6 24.2 24.5
xv) Road Transport 0.1 5.5 0.1 0.2 0.1 0.1 0.2
xvi) Tourism 25.1 40.0 26.0 34.0 11.2 15.7 27.4 29.6
xvii) Others* 1,614.7 1,407.4 931.5 2,420.5 2,378.8 2,574.8 2,775.3 2,872.5
D. Grants from the Centre (1 to 5) 73,926.8 150,221.2 110,000.0 118,020.0 146,194.5 99,189.7 127,678.9 136,943.4
1. State Plan Schemes 49,146.9 32,876.1 15,000.0 7,974.7 90,968.7 70,513.5 84,052.6 101,314.8
of which: Advance release of Plan Assistance for Natural Calamities
2. Central Plan Schemes 835.6 5,612.6 3,000.0 3,914.4 1,585.2 1,616.9 1,187.2 1,901.1
3. Centrally Sponsored Schemes 6,141.6 90,488.9 74,000.0 84,535.5 17,294.8 6,339.5 7,626.7 5,764.9
4. NEC/ Special Plan Scheme
5. Non-Plan Grants (a to c) 17,802.6 21,243.6 18,000.0 21,595.3 36,345.8 20,719.8 34,812.4 27,962.6
a)  Statutory Grants 13,872.5 18,215.8 14,026.3 11,583.8
b) Grants for relief on account of Natural Calamities 2,365.2 1,812.7 2,391.4 3,440.0 1,507.4 2,070.0 3,123.3 2,175.0
c) Others 1,564.9 1,215.0 1,582.2 6,571.5 34,838.4 18,649.8 31,689.1 25,787.6
See 'Notes to Appendix I'.

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