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Document - States: Meghalaya, Mizoram, Nagaland, Odisha () or PDF - States: Meghalaya, Mizoram, Nagaland, Odisha ()
Date : Dec 19, 2024
States: Meghalaya, Mizoram, Nagaland, Odisha
Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item MEGHALAYA MIZORAM
2022-23 (Accounts) 2023-24 (Budget Estimates) 2023-24 (Revised Estimates) 2024-25 (Budget Estimates) 2022-23 (Accounts) 2023-24 (Budget Estimates) 2023-24 (Revised Estimates) 2024-25 (Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 14,81,986.6 19,41,433.4 22,18,785.5 23,51,473.0 10,28,205.7 11,48,662.5 12,73,000.5 12,38,649.1
I. TAX REVENUE (A+B) 9,93,680.7 11,03,917.0 11,73,390.0 13,39,700.0 5,84,707.5 6,19,154.8 6,66,951.8 7,41,135.1
A. Own Tax Revenue (1 to 3) 2,65,066.7 3,20,466.0 3,26,243.0 4,04,127.0 1,10,182.5 1,08,429.8 1,18,279.8 1,31,242.1
1. Taxes on Income (i+ii) 453.3 524.0 524.0 534.0 1,599.7 1,500.6 1,500.6 1,500.1
i) Agricultural Income Tax – – – – – – – –
ii) Taxes on Professions, Trades, – – – – – – – –
Callings and Employment 453.3 524.0 524.0 534.0 1,599.7 1,500.6 1,500.6 1,500.1
2. Taxes on Property and Capital Transactions (i to iii) 3,306.7 3,832.0 3,832.0 4,131.0 1,735.6 3,397.7 3,397.7 5,200.0
i) Land Revenue 490.6 585.0 585.0 706.0 955.8 1,950.0 1,950.0 2,200.0
ii) Stamps and Registration Fees 2,816.1 3,247.0 3,247.0 3,425.0 779.8 1,447.7 1,447.7 3,000.0
iii) Urban Immovable Property Tax – – – – – – – –
3. Taxes on Commodities and Services (i to viii) 2,61,306.7 3,16,110.0 3,21,887.0 3,99,462.0 1,06,847.2 1,03,531.5 1,13,381.5 1,24,542.0
i) Sales Tax (a to e) 62,177.8 79,198.0 82,743.0 1,15,595.0 11,293.9 12,000.0 13,200.0 14,000.0
a) Central Sales Tax -1,102.9 88.0 30,444.0 – – – – –
b) State Sales Tax/VAT 39,992.5 63,911.0 44,811.0 80,491.3 11,287.8 12,000.0 13,200.0 14,000.0
c) Surcharge on Sales Tax – – – – – – – –
d) Receipts of Turnover Tax – – – – – – – –
e) Other Receipts 24,501.7 15,199.0 7,488.0 35,103.7 6.1 – – –
ii) State Excise 36,516.1 41,304.0 43,498.0 66,052.0 188.9 180.0 180.0 200.0
iii) Taxes on Vehicles 13,150.5 15,030.0 15,030.0 16,267.0 4,132.3 4,255.5 4,255.5 5,000.0
iv) Taxes on Goods and Passengers 1,405.4 1,691.0 1,691.0 1,570.0 798.5 596.0 596.0 830.0
v) Taxes and Duties on Electricity 162.1 195.0 199.0 239.0 – – – –
vi) Entertainment Tax – – – – 13.5 – – 12.0
vii) State Goods and Services Tax 1,47,703.1 1,78,506.0 1,78,506.0 1,99,475.0 90,420.2 86,500.0 95,150.0 1,04,500.0
viii) Other Taxes and Duties 191.7 186.0 220.0 264.0 – – – –
B. Share in Central Taxes (i to x) 7,28,614.0 7,83,451.0 8,47,147.0 9,35,573.0 4,74,525.0 5,10,725.0 5,48,672.0 6,09,893.0
i) Central Goods and Services Tax (CGST) 2,05,815.0 2,53,331.0 2,55,023.0 2,86,031.0 1,34,169.0 1,65,144.0 1,65,171.0 1,86,461.0
ii) Corporation Tax 2,44,448.0 2,50,756.0 2,61,929.0 2,93,801.0 1,58,899.0 1,63,465.0 1,69,643.0 1,91,526.0
iii) Income Tax 2,38,399.0 2,43,952.0 2,88,526.0 3,23,735.0 1,55,409.0 1,59,030.0 1,86,869.0 2,11,040.0
iv) Estate Duty – – – – – – – –
v) Other Taxes on Income and Expenditure – – – – – – – –
vi) Taxes on Wealth – -7.0 -7.0 -9.0 – -4.0 -5.0 -6.0
vii) Customs 28,634.0 24,853.0 29,142.0 19,091.0 18,669.0 16,201.0 18,874.0 12,445.0
viii) Union Excise Duties 8,980.0 10,409.0 10,952.0 11,415.0 5,858.0 6,786.0 7,093.0 7,442.0
ix) Service Tax 1,139.0 157.0 158.0 31.0 740.0 103.0 104.0 21.0
x) Other Taxes and Duties on Commodities and Services 1,199.0 – 1,424.0 1,478.0 781.0 – 923.0 964.0
II. NON-TAX REVENUE (C+D) 4,88,305.9 8,37,516.4 10,45,395.5 10,11,773.0 4,43,498.2 5,29,507.8 6,06,048.7 4,97,514.0
C. Own Non-Tax Revenue (1 to 6) 45,661.3 74,259.2 75,776.5 74,658.2 1,02,776.6 89,699.5 90,199.5 1,12,238.9
1. Interest Receipts 880.5 865.0 1,057.0 1,268.0 5,019.3 4,600.8 4,600.8 5,070.0
2. Dividends and Profits 34.6 33.0 41.0 49.0 – – – –
3. General Services 2,965.5 3,008.4 4,209.5 5,120.0 9,443.0 6,966.3 6,966.3 6,107.0
of which: State Lotteries – – – – 1,195.1 3,500.0 3,500.0 3,500.0

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item MEGHALAYA MIZORAM
2022-23 (Accounts) 2023-24 (Budget Estimates) 2023-24 (Revised Estimates) 2024-25 (Budget Estimates) 2022-23 (Accounts) 2023-24 (Budget Estimates) 2023-24 (Revised Estimates) 2024-25 (Budget Estimates)
1 2 3 4 5 2 3 4 5
4. Social Services (i to ix) 1,341.7 1,738.8 1,802.0 1,778.0 7,441.9 8,524.6 9,024.6 8,958.0
i) Education, Sports, Art and Culture 205.3 240.0 246.0 295.0 352.0 418.4 418.4 370.0
ii) Medical and Public Health 54.2 296.0 334.0 401.0 127.9 616.5 616.5 300.0
iii) Family Welfare 0.1 – – – – 0.1 0.1 0.0
iv) Water Supply and Sanitation 787.8 855.0 855.0 646.0 6,510.6 7,200.0 7,700.0 8,000.0
v) Housing 48.9 67.0 80.0 96.0 214.3 155.0 155.0 200.0
vi) Urban Development 9.2 11.0 11.0 8.0 23.7 59.2 59.2 20.0
vii) Labour and Employment 218.9 258.0 263.0 316.0 44.7 59.2 59.2 46.0
viii) Social Security and Welfare 0.6 1.8 3.0 4.0 158.8 4.7 4.7 10.0
ix) Others 16.8 10.0 10.0 12.0 10.0 11.5 11.5 12.0
5. Fiscal Services – – – – 501.0 2,074.6 2,074.6 2,282.0
6. Economic Services (i to xvii) 40,439.0 68,614.0 68,667.0 66,443.2 80,371.5 67,533.2 67,533.2 89,821.9
i) Crop Husbandry 277.6 295.0 333.0 400.0 64.8 104.5 104.5 70.0
ii) Animal Husbandry 198.8 282.0 282.0 287.0 66.4 171.2 171.2 80.0
iii) Fisheries 4.7 5.0 5.0 5.0 30.1 146.8 146.8 50.0
iv) Forestry and Wildlife 12,975.7 17,095.0 17,095.0 14,446.0 767.4 600.0 600.0 650.0
v) Plantations – – – – – – – –
vi) Co-operation 4.1 6.0 6.0 7.0 28.7 121.0 121.0 60.0
vii) Other Agricultural Programmes 97.8 184.0 184.0 221.0 119.6 203.9 203.9 221.0
viii) Major and Medium Irrigation Projects – – – – – – – –
ix) Minor Irrigation 89.3 109.0 109.0 40.0 0.7 4.1 4.1 2.3
x) Power 276.1 331.0 331.0 397.0 74,134.0 62,000.0 62,000.0 84,123.0
xi) Petroleum – – – – – – – –
xii) Village and Small Industries 102.6 113.0 123.0 148.0 13.8 63.9 63.9 30.0
xiii) Industries@ 26,337.7 50,000.0 50,000.0 50,000.0 1,284.1 1,200.0 1,200.0 1,500.0
xiv) Ports and Light Houses – – – – – – – –
xv) Road Transport 5.1 6.0 6.0 7.0 133.9 154.0 154.0 170.0
xvi) Tourism 2.7 3.0 3.0 259.0 300.1 350.0 350.0 350.0
xvii) Others* 66.8 185.0 190.0 226.2 3,428.0 2,413.8 2,413.8 2,515.6
D. Grants from the Centre (1 to 7)** 4,42,644.7 7,63,257.2 9,69,619.0 9,37,114.8 3,40,721.6 4,39,808.3 5,15,849.2 3,85,275.1
1. State Plan Schemes – – – – – – – –
2. Central Plan Schemes – – – – – – – –
3. Centrally Sponsored Schemes 3,25,328.8 5,35,013.5 6,75,788.9 6,17,459.5 1,59,997.5 2,67,041.9 3,42,355.5 2,55,930.5
4. NEC/ Special Plan Scheme – – – – – – – –
5. Finance Commission Grants 1,14,470.0 1,06,324.0 82,975.0 68,953.0 1,72,210.0 1,63,500.0 1,63,500.0 1,24,800.0
i) Post Devolution Revenue Deficit Grants 1,03,300.0 71,500.0 71,500.0 11,000.0 1,61,500.0 1,47,400.0 1,47,400.0 1,07,900.0
ii) Grants for Rural Local Bodies 4,050.0 14,100.0 – 14,300.0 – 7,200.0 7,200.0 7,600.0
iii) Grants for Urban Local Bodies 4,400.0 7,300.0 7,300.0 20,000.0 5,360.0 3,700.0 3,700.0 3,900.0
iv) Grant in aid for State Disaster Response Fund 2,720.0 5,822.0 2,720.0 11,653.0 3,920.0 5,200.0 5,200.0 5,400.0
v) Others (including Health Sector Grants) – 7,602.0 1,455.0 12,000.0 1,430.0 – – –
6. Grants under proviso to Article 275(1) of the Constitution – – – – 1,654.1 991.4 1,718.7 991.4
7. Other Grants 2,845.8 1,21,919.7 2,10,855.1 2,50,702.3 6,860.0 8,275.0 8,275.0 3,553.2
of which: GST Compensation (1)# – – – – 37.4 – – –
GST Compensation (2)# – – 3,308.0 – – – – –

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item NAGALAND Odisha
2022-23 (Accounts) 2023-24 (Budget Estimates) 2023-24 (Revised Estimates) 2024-25 (Budget Estimates) 2022-23 (Accounts) 2023-24 (Budget Estimates) 2023-24 (Revised Estimates) 2024-25 (Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 14,09,926.2 15,78,143.0 16,58,802.3 18,03,351.5 1,50,46,234.3 1,84,50,000.0 1,85,50,000.0 2,11,00,000.0
I. TAX REVENUE (A+B) 6,86,206.8 7,38,177.0 7,95,189.5 8,72,709.4 89,54,321.0 99,25,118.0 1,04,01,167.0 1,15,23,176.0
A. Own Tax Revenue (1 to 3) 1,46,187.6 1,56,972.0 1,66,732.5 1,78,653.4 46,55,388.0 53,00,000.0 54,00,000.0 60,00,000.0
1. Taxes on Income (i+ii) 3,013.4 3,294.0 3,294.0 3,294.0 28,146.0 36,000.0 31,800.0 35,000.0
i) Agricultural Income Tax – – – – – – – –
ii) Taxes on Professions, Trades, – – – – – – – –
Callings and Employment 3,013.4 3,294.0 3,294.0 3,294.0 28,146.0 36,000.0 31,800.0 35,000.0
2. Taxes on Property and Capital
Transactions (i to iii) 451.5 453.0 475.0 480.0 2,73,607.8 3,26,600.0 2,91,600.0 3,37,145.0
i) Land Revenue 108.8 138.0 125.0 130.0 73,887.8 81,500.0 71,900.0 95,445.0
ii) Stamps and Registration Fees 342.7 315.0 350.0 350.0 1,99,720.0 2,45,100.0 2,19,700.0 2,41,700.0
iii) Urban Immovable Property Tax – – – – – – – –
3. Taxes on Commodities and Services (i to viii) 1,42,722.6 1,53,225.0 1,62,963.5 1,74,879.4 43,53,634.2 49,37,400.0 50,76,600.0 56,27,855.0
i) Sales Tax (a to e) 24,654.6 29,000.0 29,389.0 30,000.0 12,02,301.7 13,27,300.0 12,70,000.0 14,21,200.0
a) Central Sales Tax – – – – 1,141.3 1,052.0 1,351.8 1,349.1
b) State Sales Tax/VAT – – – – 12,01,147.5 13,26,184.4 12,68,634.7 14,19,835.7
c) Surcharge on Sales Tax – – – – – – – –
d) Receipts of Turnover Tax – – – – – – – –
e) Other Receipts 24,654.6 29,000.0 29,389.0 30,000.0 12.8 63.6 13.5 15.2
ii) State Excise 440.1 325.0 449.5 460.0 6,45,462.2 7,74,000.0 7,55,100.0 8,68,000.0
iii) Taxes on Vehicles 18,764.2 13,500.0 18,793.2 19,000.0 2,13,310.4 2,22,600.0 2,34,300.0 2,70,000.0
iv) Taxes on Goods and Passengers 2,158.0 2,200.0 2,200.0 2,215.0 11,478.2 19,570.0 16,570.0 21,500.0
v) Taxes and Duties on Electricity 796.9 700.0 802.3 825.0 4,21,025.1 3,93,500.0 4,24,600.0 4,25,200.0
vi) Entertainment Tax – – – – 2.4 29.9 13,016.0 7,400.0
vii) State Goods and Services Tax 95,908.8 1,07,500.0 1,11,329.5 1,22,379.4 18,60,052.1 22,00,400.0 23,50,000.0 26,07,300.0
viii) Other Taxes and Duties – – – – 2.2 0.1 13,014.0 7,255.0
B. Share in Central Taxes (i to x) 5,40,019.2 5,81,205.0 6,28,457.0 6,94,056.0 42,98,933.0 46,25,118.0 50,01,167.0 55,23,176.0
i) Central Goods and Services Tax (CGST) 1,52,679.0 1,87,934.0 1,92,033.0 2,12,193.0 12,15,019.0 14,95,545.0 13,67,100.0 15,36,200.0
ii) Corporation Tax 1,80,850.1 1,86,024.0 1,93,054.0 2,17,957.0 14,40,666.0 14,80,342.0 15,34,800.0 17,01,800.0
iii) Income Tax 1,76,856.0 1,80,976.0 2,12,657.0 2,40,163.0 14,07,390.0 14,40,173.0 15,46,500.0 17,51,500.0
iv) Estate Duty – – – – – – – –
v) Other Taxes on Income and Expenditure – – – – – – – –
vi) Taxes on Wealth – -5.0 -5.0 -7.0 – -38.0 – –
vii) Customs 21,240.0 18,437.0 21,479.0 14,163.0 1,69,033.0 1,46,718.0 2,98,000.0 3,22,800.0
viii) Union Excise Duties 6,663.0 7,722.0 8,072.0 8,468.0 53,030.0 61,450.0 1,84,000.0 1,95,000.0
ix) Service Tax 842.0 117.0 117.0 23.0 6,718.0 928.0 11,200.0 8,500.0
x) Other Taxes and Duties on Commodities and Services 889.1 – 1,050.0 1,096.0 7,077.0 – 59,567.0 7,376.0
II. NON-TAX REVENUE (C+D) 7,23,719.4 8,39,966.0 8,63,612.8 9,30,642.1 60,91,913.3 85,24,882.0 81,48,833.0 95,76,824.0
C. Own Non-Tax Revenue (1 to 6) 47,841.0 38,083.6 68,491.5 46,351.2 42,71,953.7 52,50,000.0 52,50,000.0 58,00,000.0
1. Interest Receipts 713.0 550.0 1,445.5 1,000.0 1,65,650.5 2,12,900.0 1,15,700.0 1,58,000.0
2. Dividends and Profits 246.8 214.0 329.0 300.0 58,450.0 1,00,000.0 1,23,136.7 2,00,000.0
3. General Services 10,916.3 775.0 28,221.5 2,997.0 83,489.2 1,17,435.0 1,76,008.0 1,60,463.0
of which: State Lotteries – – – – – – – –

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item NAGALAND Odisha
2022-23 (Accounts) 2023-24 (Budget Estimates) 2023-24 (Revised Estimates) 2024-25 (Budget Estimates) 2022-23 (Accounts) 2023-24 (Budget Estimates) 2023-24 (Revised Estimates) 2024-25 (Budget Estimates)
1 2 3 4 5 2 3 4 5
4. Social Services (i to ix) 2,304.6 1,471.3 2,049.6 2,049.3 32,329.9 46,840.0 68,151.0 62,138.0
i) Education, Sports, Art and Culture 374.2 250.0 195.0 225.0 6,663.0 7,500.0 14,046.0 12,805.0
ii) Medical and Public Health 218.3 150.0 52.0 1.0 8,863.5 17,500.0 18,685.0 17,035.0
iii) Family Welfare – – – – 63.3 90.0 133.0 122.0
iv) Water Supply and Sanitation 298.0 3.3 312.3 325.0 7,116.9 9,500.0 15,003.0 13,679.0
v) Housing 1,342.8 1,050.0 1,460.8 1,465.0 2,933.7 4,200.0 6,184.0 5,639.0
vi) Urban Development 4.0 4.0 3.5 3.8 1,332.7 650.0 2,809.0 2,562.0
vii) Labour and Employment 19.6 3.0 12.5 15.0 1,606.5 2,700.0 3,386.0 3,088.0
viii) Social Security and Welfare 11.9 2.0 10.4 11.0 220.0 450.0 463.0 423.0
ix) Others 35.9 9.0 3.0 3.5 3,530.3 4,250.0 7,442.0 6,785.0
5. Fiscal Services 1.5 – – – 0.1 – 0.2 0.2
6. Economic Services (i to xvii) 33,658.8 35,073.3 36,446.0 40,005.0 39,32,034.1 47,72,825.0 47,67,004.1 52,19,398.8
i) Crop Husbandry 9.2 9.0 10.0 10.1 1,072.8 1,800.0 2,261.0 2,062.0
ii) Animal Husbandry 58.6 60.0 61.5 65.0 291.7 490.0 615.0 561.0
iii) Fisheries 0.5 2.0 0.0 0.0 198.6 550.0 418.0 382.0
iv) Forestry and Wildlife 2,660.3 2,000.0 2,669.9 2,700.0 2,393.6 7,800.0 5,046.0 4,600.0
v) Plantations – – – – – – – –
vi) Co-operation 24.7 190.0 2.8 3.0 453.6 970.0 956.0 872.0
vii) Other Agricultural Programmes 2.5 – – – 253.8 870.0 535.0 488.0
viii) Major and Medium Irrigation Projects – – – – 90,920.3 1,09,200.0 89,446.0 1,00,368.0
ix) Minor Irrigation 6.4 – 0.0 0.0 1,478.6 8,500.0 1,454.0 1,632.0
x) Power 28,634.7 31,000.0 31,500.0 35,000.0 245.8 150.0 518.0 473.0
xi) Petroleum – – – – 274.1 200.0 577.0 527.0
xii) Village and Small Industries 17.2 15.0 16.6 17.0 137.6 450.0 290.0 265.0
xiii) Industries@ 1,003.1 450.0 1,000.0 1,000.0 37,64,472.6 45,25,750.0 45,17,655.0 48,60,508.0
xiv) Ports and Light Houses – – – – 19,501.1 35,000.0 41,110.0 37,480.0
xv) Road Transport 791.6 680.0 813.6 825.0 – 0.0 0.0 0.0
xvi) Tourism 57.8 50.0 63.8 65.0 704.0 2,500.0 1,484.0 1,353.0
xvii) Others* 392.2 617.3 307.9 319.9 49,636.1 78,595.0 1,04,639.1 2,07,827.8
D. Grants from the Centre (1 to 7)** 6,75,878.4 8,01,882.4 7,95,121.3 8,84,290.9 18,19,959.7 32,74,882.0 28,98,833.0 37,76,824.0
1. State Plan Schemes – – – – – – – –
2. Central Plan Schemes – – – – – – – –
3. Centrally Sponsored Schemes 2,02,258.6 3,24,390.4 3,25,139.3 4,50,898.9 11,62,881.9 20,49,601.7 18,39,154.8 25,32,258.0
4. NEC/ Special Plan Scheme – – – – – – – –
5. Finance Commission Grants 4,73,619.8 4,77,492.0 4,69,982.0 4,33,392.0 4,22,080.1 6,25,084.0 6,80,694.3 7,01,193.8
i) Post Devolution Revenue Deficit Grants 4,53,000.0 4,44,700.0 4,44,700.0 4,06,800.0 – – – –
ii) Grants for Rural Local Bodies – – – – 1,85,330.1 2,03,507.0 2,98,884.3 2,71,324.8
iii) Grants for Urban Local Bodies 6,100.0 14,991.0 14,270.0 15,500.0 85,100.0 1,09,701.0 1,37,242.0 1,09,124.1
iv) Grant in aid for State Disaster Response Fund 3,870.0 4,600.0 5,020.0 4,800.0 1,51,650.0 1,76,900.0 2,44,568.0 1,85,745.0
v) Others (including Health Sector Grants) 10,649.8 13,201.0 5,992.0 6,292.0 – 1,34,976.0 0.1 1,35,000.0
6. Grants under proviso to Article 275(1) of the Constitution – – – – 11,238.8 16,730.0 18,125.0 24,181.3
7. Other Grants – – – – 2,23,758.9 5,83,466.3 3,60,859.0 5,19,190.9
of which: GST Compensation (1)# – – – – – – – –
GST Compensation (2)# – – – – 1,88,695.5 4,15,700.0 3,04,311.8 3,00,000.0