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Date : May 12, 2017
Statement 18: Composition of Outstanding Liabilities
(As at end-March 2015)
(₹ billion)
State SDLs Power Bonds Compen- sation and other bonds NSSF WMA from RBI Loans from LIC Loans from GIC Loans from NABARD Loans from SBI and other banks Loans from NCDC Loans from other institu- tions Loans from banks and FIs Internal Debt Loans from Centre Provident Fund Reserve Fund Deposit and Advances Contin- gency Fund Out- standing Liabilities
1 2 3 4 5 6 7 8 9 10 11 12 13= 7 to 12 14= (2 to 6)+13 15 16 17 18 19 20 = 14 to 19
I. Non-Special Category                                      
1. Andhra Pradesh 799.4 1.4 151.0 13.0 1.8 0.4 29.2 0.6 2.7 34.8 999.5 168.4 7.4 -0.1 50.3 0.5 1,226.1
2. Bihar 379.5 2.1 0.3 228.7 0.2 46.4 0.9 0.1 47.6 658.1 87.5 88.7 18.4 137.8 3.5 994.0
3. Chhattisgarh 98.9 0.5 57.0 3.8 0.2 20.0 0.1 20.3 180.5 18.6 36.5 18.5 56.4 0.4 310.9
4. Goa 53.0 29.0 0.1 5.4 0.8 6.4 88.4 10.7 18.4 4.5 16.5 2.3 140.9
5. Gujarat 1,004.3 1.6 483.2 0.5 70.3 70.7 1,559.8 74.8 90.5 55.2 242.9 1.9 2,025.1
6. Haryana 526.5 2.0 122.4 16.7 4.5 1.7 14.1 37.0 688.0 22.9 111.6 41.7 60.5 2.0 926.7
7. Jharkhand 188.0 2.1 0.3 99.9 34.2 1.0 2.3 37.5 327.8 20.9 13.6 8.7 65.0 1.5 437.4
8. Karnataka 694.2 201.7 2.5 0.2 31.6 -1.1 33.2 929.0 127.0 201.8 126.3 198.8 0.8 1,583.7
9. Kerala 719.6 1.2 118.1 22.3 2.5 22.5 3.3 1.2 51.9 890.7 70.6 393.1 19.5 60.7 1.0 1,435.6
10. Madhya Pradesh 431.5 2.7 192.6 0.7 0.1 55.1 1.6 1.5 59.1 685.8 132.4 126.6 60.0 77.7 5.0 1,087.5
11. Maharashtra 1,473.9 1.0 759.9 7.2 36.7 3.6 5.9 53.4 2,288.2 85.4 223.1 98.6 501.2 21.5 3,218.1
12. Odisha 45.6 1.1 100.7 0.1 49.4 0.2 0.1 49.8 197.2 71.1 164.3 3.3 68.9 4.0 508.8
13. Punjab 580.0 0.6 223.1 19.8 6.1 2.5 28.3 832.1 36.1 182.6 42.4 30.5 0.3 1,123.9
14. Rajasthan 665.3 0.4 201.2 0.4 0.4 64.8 1.9 0.3 67.8 934.7 70.2 322.5 12.9 135.7 5.0 1,480.9
15. Tamil Nadu 1,203.3 242.6 0.3 0.2 2.3 0.1 4.7 7.7 1,453.6 128.9 153.3 13.1 105.7 1.5 1,856.1
16. Telangana 564.0 1.0 109.2 1.3 0.3 23.4 0.6 -0.1 25.5 699.6 0.9 2.7 1.3 21.6 0.5 726.6
17. Uttar Pradesh 1,079.4 5.9 0.4 654.5 17.3 0.1 0.1 65.9 0.7 66.4 133.2 1,890.7 144.8 451.2 412.3 238.6 3.1 3,140.7
18. West Bengal 1,415.8 2.0 832.8 0.3 0.4 54.6 55.4 2,306.0 136.4 117.5 11.8 201.3 0.2 2,773.2
II. Special Category                                      
1. Arunachal Pradesh 12.6 7.5 3.3 3.7 0.3 0.3 4.4 27.8 2.6 14.7 2.1 14.5 61.6
2. Assam 116.9 0.9 84.5 9.6 9.6 211.9 16.0 85.2 13.3 27.7 0.5 354.6
3. Himachal Pradesh 152.0 0.1 66.8 5.3 1.4 17.4 0.6 3.1 22.5 246.6 10.6 99.2 2.3 23.1 0.1 381.8
4. Jammu and Kashmir 183.2 1.6 40.8 2.3 17.9 20.7 1.1 39.7 267.6 13.6 146.3 13.2 41.5 482.2
5. Manipur 29.7 0.2 8.1 0.1 1.4 0.1 0.3 1.8 39.7 4.4 14.0 2.7 13.0 73.9
6. Meghalaya 30.0 7.1 3.0 0.2 3.3 40.5 2.2 11.0 0.3 14.1 1.1 69.1
7. Mizoram 20.1 2.2 -0.2 0.7 1.9 0.1 1.1 3.8 26.0 3.1 24.8 0.1 16.0 70.1
8. Nagaland 47.5 0.1 1.4 0.3 0.2 2.3 0.1 4.7 7.7 56.7 2.2 8.5 2.0 10.1 79.5
9. Sikkim 18.4 1.9 1.0 2.3 0.2 3.5 23.9 1.4 7.1 1.2 1.4 35.0
10. Tripura 28.9 0.1 13.4 0.8 6.3 0.1 7.3 49.7 3.2 30.1 6.8 3.3 0.1 93.3
11. Uttarakhand 130.2 0.6 0.4 90.9 0.1 23.2 0.4 0.2 0.6 24.4 246.6 4.8 54.6 3.6 26.2 4.6 340.4
All States 12,692.0 29.1 1.4 5,132.2 44.8 59.1 4.8 615.7 11.4 17.4 239.1 947.5 18,847.0 1,471.7 3,200.9 995.9 2,460.9 61.2 27,037.6
Memo item:                                      
1. NCT Delhi 291.7 291.7 33.3 325.0
2. Puducherry 35.9 11.1 6.3 6.3 53.3 7.3 5.0 -0.3 4.8 70.1
SDLs: State Development Loans. '–' : Nil/Negligible.
Note: 1. For state-wise data series on outstanding liabilities prior to 2014-15, please refer to the earlier issues of 'State Finances: A Study of Budget as well as 'Handbook of Statistics on State Government Finances 2010'.
2. As detailed break-up of Discharge of Internal Debt for Arunachal Pradesh were not available, the same has been included under 'Loans from Other Institutions'.
3. Minus balance is mainly due to accounting for payments without corresponding credits which are under investigation/reconciliation by CAG.
Source: 1. Comptroller and Auditor General of India, Government of India.
2. Ministry of Finance, Government of India.
3. Reserve Bank Records.
4. Budget Documents of the State Governments.
5. Finance Accounts of the Union Government, CGA, Government of India.

Statement 18: Composition of Outstanding Liabilities (Contd.)
(As at end-March 2016)
(₹ billion)
State SDLs Power Bonds Compen- sation and other bonds NSSF WMA from RBI Loans from LIC Loans from GIC Loans from NABARD Loans from SBI and other banks Loans from NCDC Loans from other institu- tions Loans from banks and FIs Internal Debt Loans from Centre Provident Fund Reserve Fund Deposit and Advances Contin- gency Fund Out- standing Liabilities
1 2 3 4 5 6 7 8 9 10 11 12 13= 7 to 12 14= (2 to 6)+13 15 16 17 18 19 20 = 14 to 19
I. Non-Special Category                                      
1. Andhra Pradesh 949.3 15.0 158.6 8.0 1.6 0.4 31.9 0.4 34.2 1,165.0 174.5 16.9 2.5 45.6 0.5 1,405.1
2. Bihar 481.8 15.8 248.9 0.2 52.0 1.3 0.1 53.5 800.1 108.2 85.0 18.4 139.7 3.5 1,154.8
3. Chhattisgarh 145.5 8.7 60.9 3.8 0.2 27.6 0.1 27.8 246.8 17.8 40.0 19.8 56.7 0.4 381.5
4. Goa 65.9 29.1 0.1 5.6 0.7 6.5 101.5 12.8 19.6 4.6 18.4 2.3 159.2
5. Gujarat 1,151.6 498.2 0.2 80.8 81.0 1,730.8 74.5 97.2 55.2 276.1 1.9 2,235.6
6. Haryana 658.2 173.0 132.5 17.2 -3.5 2.4 12.9 29.1 992.8 26.8 125.0 42.5 66.0 2.0 1,255.2
7. Jharkhand 235.6 55.8 105.6 43.1 1.0 -0.2 43.9 440.9 24.2 11.5 11.4 76.0 6.5 570.4
8. Karnataka 843.3 217.3 2.1 0.2 33.5 -1.1 -0.1 34.6 1,095.2 136.5 227.7 81.0 196.8 0.8 1,738.1
9. Kerala 848.5 125.4 19.5 2.5 24.8 3.2 1.6 51.7 1,025.6 75.9 430.5 19.3 47.2 1.0 1,599.6
10. Madhya Pradesh 561.4 201.8 0.6 0.1 63.4 2.2 1.6 67.9 831.1 141.7 132.4 67.4 64.3 5.0 1,242.0
11. Maharashtra 1,764.9 757.0 5.1 38.6 2.2 4.2 50.1 2,572.0 87.8 238.5 88.4 524.7 21.5 3,532.9
12. Odisha 81.3 116.4 0.1 73.0 0.1 0.1 73.4 271.2 80.5 172.3 3.3 30.5 4.0 561.7
13. Punjab 672.0 98.6 238.9 22.6 6.1 2.0 30.7 1,040.2 37.4 198.0 38.3 32.1 0.3 1,346.2
14. Rajasthan 751.9 452.0 200.4 0.3 0.4 76.3 1.7 0.1 78.7 1,483.0 108.7 355.3 7.7 138.5 5.0 2,098.1
15. Tamil Nadu 1,479.5 249.3 -0.4 0.2 10.1 -0.3 0.2 4.4 14.3 1,743.0 142.4 168.9 13.4 98.4 1.5 2,167.7
16. Telangana 691.3 113.2 1.1 0.3 30.3 0.4 13.2 45.4 849.8 6.8 5.7 5.8 18.6 0.5 887.2
17. Uttar Pradesh 1,279.7 349.1 699.7 0.1 73.0 0.8 381.9 455.8 2,784.3 137.4 502.1 434.6 206.6 2.4 4,067.4
18. West Bengal 1,624.1 877.8 0.3 0.5 61.8 62.6 2,564.5 149.5 127.7 10.6 203.7 0.2 3,056.2
II. Special Category                                      
1. Arunachal Pradesh 13.2 8.4 4.8 4.9 0.3 -9.2 -4.0 22.5 2.3 14.6 2.6 8.9 50.9
2. Assam 136.7 99.6 16.8 16.8 253.2 15.3 95.4 13.3 34.6 0.5 412.3
3. Himachal Pradesh 168.6 76.5 5.3 1.0 18.3 0.5 2.4 22.2 272.7 10.4 108.2 2.3 23.1 0.1 416.7
4. Jammu and Kashmir 201.5 21.4 45.5 18.9 21.0 20.9 60.8 329.2 12.4 160.5 13.6 41.5 557.2
5. Manipur 33.0 8.1 0.1 1.9 0.1 0.2 2.1 43.3 4.0 14.5 2.7 16.0 80.5
6. Meghalaya 34.6 7.7 3.3 0.1 3.5 45.8 2.1 12.7 0.3 14.2 1.1 76.3
7. Mizoram 20.7 2.3 -0.2 0.2 2.2 0.2 1.3 3.9 26.8 3.1 27.5 0.2 16.2 73.8
8. Nagaland 53.5 1.7 0.2 0.2 2.6 0.1 4.3 7.4 62.6 2.0 9.2 2.0 2.4 78.3
9. Sikkim 23.0 2.2 1.0 2.3 0.2 3.6 28.8 1.3 7.5 0.9 1.4 39.9
10. Tripura 32.5 14.9 0.7 8.8 0.1 9.5 56.9 2.9 32.9 6.9 6.1 0.1 105.8
11. Uttarakhand 157.5 0.4 103.9 0.1 28.8 0.4 0.2 0.6 30.0 291.8 5.3 56.0 3.6 28.3 5.1 390.1
All States 15,160.7 1,189.9 5,401.9 21.7 52.5 4.8 734.3 2.9 16.6 585.9 1,397.1 23,171.3 1,604.4 3,493.6 972.7 2,432.6 66.0 31,740.7
Memo item:
1. NCT Delhi 299.8 299.8 53.3 353.0
2. Puducherry 40.4 8.8 0.7 7.7 8.4 57.7 7.3 5.4 -0.4 6.1 76.0
SDLs: State Development Loans. '–' : Nil/Negligible.
Note: 1. For state-wise data series on outstanding liabilities prior to 2014-15, please refer to the earlier issues of 'State Finances: A Study of Budget as well as 'Handbook of Statistics on State Government Finances 2010'.
2. As detailed break-up of Discharge of Internal Debt for Arunachal Pradesh were not available, the same has been included under 'Loans from Other Institutions'.
3. Minus balance is mainly due to accounting for payments without corresponding credits which are under investigation/reconciliation by CAG.
Source: 1. Comptroller and Auditor General of India, Government of India.
2. Ministry of Finance, Government of India.
3. Reserve Bank Records.
4. Budget Documents of the State Governments.
5. Finance Accounts of the Union Government, CGA, Government of India.

Statement 18: Composition of Outstanding Liabilities (Concld.)
(As at end-March 2017)
(₹ billion)
State SDLs Power Bonds Compen- sation and other bonds NSSF WMA from RBI Loans from LIC Loans from GIC Loans from NABARD Loans from SBI and other banks Loans from NCDC Loans from other institu- tions Loans from banks and FIs Internal Debt Loans from Centre Provident Fund Reserve Fund Deposit and Advances Contin- gency Fund Out- standing Liabilities
1 2 3 4 5 6 7 8 9 10 11 12 13= 7 to 12 14= (2 to 6)+13 15 16 17 18 19 20 = 14 to 19
I. Non-Special Category                                      
1. Andhra Pradesh 1,146.6 15.0 149.6 8.0 1.3 0.4 36.9 0.1 -0.6 38.1 1,357.2 176.8 27.4 2.1 45.0 0.5 1,609.0
2. Bihar 626.3 15.8 251.4 0.2 64.9 1.7 0.1 66.8 960.4 119.7 82.2 18.4 130.1 3.5 1,314.3
3. Chhattisgarh 198.5 8.7 59.7 3.8 0.1 39.5 0.2 39.8 310.5 25.2 43.5 21.2 57.0 0.4 457.8
4. Goa 75.4 28.0 0.1 5.8 0.7 6.6 110.0 14.7 20.8 4.6 20.4 2.3 172.9
5. Gujarat 1,373.8 468.0 0.2 97.8 98.0 1,939.8 74.2 106.2 55.4 306.7 1.9 2,484.1
6. Haryana 803.1 173.0 136.3 19.8 -3.5 2.4 19.4 38.0 1,150.4 33.2 140.7 42.8 72.7 2.0 1,441.9
7. Jharkhand 285.8 55.8 100.7 48.1 0.9 3.0 52.1 494.4 27.1 9.4 11.3 84.4 11.5 638.1
8. Karnataka 1,058.9 230.4 1.7 0.2 38.9 -1.2 -0.1 39.5 1,328.9 144.8 258.9 79.7 169.8 0.8 1,982.9
9. Kerala 1,012.2 125.1 16.8 2.5 30.6 3.0 1.9 54.9 1,192.2 88.6 479.1 19.4 42.9 1.0 1,823.1
10. Madhya Pradesh 779.4 205.1 0.5 0.1 72.5 2.3 4.1 79.5 1,064.0 152.8 138.5 68.8 50.2 5.0 1,479.4
11. Maharashtra 2,129.1 728.6 3.5 40.9 0.4 2.5 47.4 2,905.1 87.7 256.2 92.8 576.6 21.5 3,939.9
12. Odisha 154.5 117.5 0.1 96.9 0.1 10.6 107.7 379.7 95.1 182.3 3.3 13.5 4.0 677.9
13. Punjab 801.6 98.6 226.2 26.6 6.1 1.4 34.0 1,160.4 40.1 214.6 34.2 32.7 0.3 1,482.3
14. Rajasthan 894.4 452.0 187.7 0.3 0.4 88.1 1.4 -0.1 90.1 1,624.2 159.1 391.7 7.8 140.6 5.0 2,328.3
15. Tamil Nadu 1,833.1 252.3 -1.1 0.2 22.3 -0.6 0.9 4.2 25.9 2,111.3 163.3 185.1 19.2 80.4 1.5 2,560.7
16. Telangana 912.8 110.4 1.0 0.3 34.1 0.2 11.9 47.5 1,070.6 10.8 9.5 8.6 22.5 0.5 1,122.5
17. Uttar Pradesh 1,570.7 349.1 703.1 0.1 80.8 0.7 517.5 599.2 3,222.2 131.1 547.7 500.4 178.3 2.4 4,582.0
18. West Bengal 1,852.1 904.6 0.3 0.5 70.0 70.8 2,827.5 157.4 137.9 8.7 213.2 0.2 3,344.9
II. Special Category                                      
1. Arunachal Pradesh 16.2 11.0 8.6 8.5 0.3 -16.2 -7.4 28.4 2.0 14.5 3.1 3.4 51.5
2. Assam 174.5 107.6 27.4 1.0 28.5 310.5 16.4 100.0 13.3 35.1 0.5 475.8
3. Himachal Pradesh 196.0 78.4 5.3 0.6 19.0 0.4 1.6 21.6 301.4 10.2 118.2 2.3 23.1 0.1 455.3
4. Jammu and Kashmir 220.4 21.4 46.7 19.9 21.0 67.6 108.6 397.1 11.4 177.3 13.9 41.5 641.2
5. Manipur 37.2 7.7 0.1 2.3 0.1 2.5 47.4 3.5 15.0 2.7 18.9 87.6
6. Meghalaya 41.3 8.3 3.7 0.2 3.9 53.5 2.0 14.7 0.3 14.5 1.1 86.0
7. Mizoram 21.2 2.3 -0.2 2.5 0.3 1.3 4.0 27.2 3.2 30.1 0.2 16.3 77.0
8. Nagaland 61.9 1.7 0.1 0.2 2.7 0.1 3.7 6.8 70.4 1.9 9.9 2.0 1.8 86.0
9. Sikkim 29.2 2.1 0.9 2.4 0.1 3.5 34.8 1.2 7.6 0.9 1.4 45.9
10. Tripura 39.1 14.4 0.5 9.9 10.5 64.0 2.6 35.7 7.1 6.3 0.1 115.9
11. Uttarakhand 202.7 0.4 108.9 0.1 33.8 0.4 0.1 0.6 34.9 346.9 5.8 57.2 3.6 29.9 5.3 448.7
All States 18,548.1 1,189.9 5,373.6 25.5 46.5 4.8 880.1 2.6 14.9 804.3 1,753.2 26,890.4 1,762.0 3,811.9 1,048.3 2,429.3 71.2 36,013.0
Memo item:                                      
1. NCT Delhi 283.2 283.2 81.7 364.9
2. Puducherry 45.4 8.8 1.4 9.5 10.9 65.1 6.9 5.8 -0.5 7.5 84.8
SDLs: State Development Loans. '–' : Nil/Negligible.
Note: 1. For state-wise data series on outstanding liabilities prior to 2014-15, please refer to the earlier issues of 'State Finances: A Study of Budget as well as 'Handbook of Statistics on State Government Finances 2010'.
2. As detailed break-up of Discharge of Internal Debt for Arunachal Pradesh were not available, the same has been included under 'Loans from Other Institutions'.
3. Minus balance is mainly due to accounting for payments without corresponding credits which are under investigation/reconciliation by CAG.
Source: 1. Comptroller and Auditor General of India, Government of India.
2. Ministry of Finance, Government of India.
3. Reserve Bank Records.
4. Budget Documents of the State Governments.
5. Finance Accounts of the Union Government, CGA, Government of India.

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