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Date : May 12, 2015
States : Punjab, Rajasthan, Sikkim, Tamil Nadu
Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item PUNJAB RAJASTHAN
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) 320,511.5 426,659.1 398,505.8 448,936.8 669,130.1 772,206.0 772,809.4 1,061,246.7
I. TAX REVENUE (A+B) 266,463.7 333,560.0 309,195.9 338,803.2 476,055.0 544,140.3 536,076.0 634,105.0
A. State's Own Tax Revenue (1 to 3) 225,875.6 285,240.0 264,036.0 284,800.0 305,026.5 340,531.3 344,524.1 406,549.6
1. Taxes on Income (i+ii) 1.9
i) Agricultural Income Tax
ii) Taxes on Professions, Trades, Callings and Employment 1.9
2. Taxes on Property and Capital Transactions (i to iii) 29,576.2 34,860.0 25,600.0 28,180.0 37,897.6 41,355.1 37,657.6 46,507.6
i) Land Revenue 371.3 360.0 500.0 580.0 3,045.6 1,855.1 3,657.6 4,007.6
ii) Stamps and Registration Fees 29,204.9 34,500.0 25,100.0 27,600.0 33,348.7 39,000.0 33,500.0 42,000.0
iii) Urban Immovable Property Tax 1,503.3 500.0 500.0 500.0
3. Taxes on Commodities and Services (i to vii) 196,299.4 250,380.0 238,436.0 256,620.0 267,127.1 299,176.2 306,866.5 360,042.0
i) Sales Tax (a to e) 132,179.3 177,600.0 167,496.0 177,600.0 185,746.5 210,500.0 217,500.0 256,250.0
a) State Sales Tax/VAT 127,126.6 171,069.4 162,144.2 171,922.9 168,874.8 191,722.9 199,442.9 236,395.2
b) Central Sales Tax 5,052.6 6,530.6 5,351.8 5,677.1 13,603.1 15,220.0 14,500.0 15,950.0
c) Surcharge on Sales Tax
d) Receipts of Turnover Tax
e) Other Receipts 3,268.6 3,557.1 3,557.1 3,904.8
ii) State Excise 33,319.6 41,800.0 40,000.0 46,000.0 39,878.4 45,000.0 46,250.0 53,187.5
iii) Taxes on Vehicles 9,947.2 13,500.0 13,200.0 13,500.0 22,831.3 25,000.0 25,500.0 29,500.0
iv) Taxes on Goods and Passengers 2,485.7 3,000.0 3,000.0 3,450.0
v) Taxes and Duties on Electricity 20,353.1 16,940.0 16,940.0 18,600.0 15,700.6 15,126.1 14,066.3 16,971.8
vi) Entertainment Tax 230.2 300.0 520.0 680.0 0.9 0.1 0.1 0.1
vii) Other Taxes and Duties 270.1 240.0 280.0 240.0 483.8 550.0 550.1 682.6
B. Share in Central Taxes (i to ix) 40,588.1 48,320.0 45,159.9 54,003.2 171,028.4 203,609.0 191,551.9 227,555.4
i) Corporation Tax 14,579.4 17,654.7 15,709.0 17,995.6 61,435.3 70,477.9 68,807.6 75,830.4
ii) Income Tax 8,728.5 9,551.8 10,098.9 12,819.4 36,780.3 43,624.7 41,193.9 54,018.5
iii) Estate Duty
iv) Other Taxes on Income and Expenditure
v) Taxes on Wealth 24.6 63.1 41.8 41.7 103.5 176.2 116.1 175.9
vi) Customs 6,744.8 8,785.7 7,222.8 8,325.0 28,421.0 32,902.0 31,831.6 35,080.2
vii) Union Excise Duties 4,583.7 6,016.2 4,857.3 5,375.6 19,315.0 23,165.6 21,632.8 22,651.9
viii) Service Tax 5,927.1 6,248.5 7,230.1 9,445.9 24,973.3 33,262.7 27,970.0 39,798.6
ix) Other Taxes and Duties on Commodities and Services -0.1 -0.1 -0.1
II. NON-TAX REVENUE (C+D) 54,047.8 93,099.1 89,309.9 110,133.6 193,075.1 228,065.7 236,733.4 427,141.7
C. State's Own Non-Tax Revenue (1 to 6) 26,292.1 27,360.2 35,650.3 27,830.0 121,335.9 126,544.3 135,101.5 149,386.1
1. Interest Receipts 1,704.7 1,830.2 1,753.3 1,801.3 20,670.0 19,338.8 21,093.6 20,467.1
2. Dividends and Profits 3.3 25.8 8.0 8.0 571.8 400.6 247.8 402.9

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item PUNJAB RAJASTHAN
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 16,495.2 8,437.3 22,948.1 12,495.3 11,201.8 9,532.2 12,482.5 13,724.7
of which: State Lotteries 609.9 3,620.0 810.0 840.0
4. Social Services (i to ix) 3,122.1 8,373.5 4,912.9 6,247.8 6,441.4 6,286.9 6,755.1 6,931.4
i) Education, Sports, Art and Culture 392.6 638.9 455.0 1,000.0 834.2 620.0 854.5 750.0
ii) Medical and Public Health 791.2 798.1 2,500.0 2,650.0 960.4 610.0 728.6 707.1
iii) Family Welfare 0.6 4.0 3.3 3.7 5.2 4.2 2.1 2.1
iv) Housing 42.2 44.0 47.5 52.0 61.6 63.8 67.1 72.3
v) Urban Development 1,061.5 6,000.0 950.0 1,500.0 50.6 7.0 53.6 9.3
vi) Labour and Employment 112.5 160.0 100.9 100.9 1,842.9 2,070.4 2,071.9 2,122.6
vii) Social Security and Welfare 80.4 100.0 100.0 110.0 42.4 16.6 92.2 92.5
viii) Water Supply and Sanitation 577.4 616.0 600.0 660.0 2,586.1 2,839.3 2,830.0 3,120.0
ix) Others 63.6 12.4 156.2 171.2 58.0 55.5 55.1 55.5
5. Fiscal Services
6. Economic Services (i to xvii) 4,966.7 8,693.3 6,028.0 7,277.7 82,450.9 90,985.8 94,522.5 107,859.9
i) Crop Husbandry 199.0 427.9 411.0 432.5 42.7 33.3 59.0 65.5
ii) Animal Husbandry 44.5 46.9 53.0 58.0 17.9 16.1 13.9 14.0
iii) Fisheries 15.3 18.0 0.2 0.3 232.1 220.0 212.1 242.0
iv) Forestry and Wildlife 57.8 63.9 300.0 250.0 912.4 666.7 873.9 874.4
v) Plantations
vi) Co-operation 32.9 44.0 33.7 41.3 220.2 204.2 178.3 118.6
vii) Other Agricultural Programmes 386.3 440.1 353.4 353.4 61.0 68.0 64.5 75.2
viii) Major and Medium Irrigation Projects 509.7 1,766.6 476.0 989.1 872.1 906.2 975.5 1,152.2
ix) Minor Irrigation 6.3 7.2 2.7 10.9 154.0 266.4 200.1 205.5
x) Power 441.5 1,000.0 215.6 247.7
xi) Petroleum 50,699.3 55,000.0 57,500.0 65,750.0
xii) Village and Small Industries 7.5 5.1 0.7 0.6 24.1 30.0 73.0 73.5
xiii) Industries@ 241.1 2,000.0 652.0 1,057.0 28,393.4 32,106.5 33,606.4 38,606.6
xiv) Ports and Light Houses
xv) Road Transport 2,225.1 2,300.0 2,106.0 2,290.0
xvi) Tourism 7.2 155.0 6.0 5.0
xvii) Others* 1,241.2 1,573.8 1,639.3 1,794.7 372.9 313.2 544.0 429.7
D. Grants from the Centre (1 to 5) 27,755.8 65,738.9 53,659.6 82,303.6 71,739.2 101,521.4 101,631.9 277,755.6
1. State Plan Schemes 6,841.9 22,196.8 42,573.8 71,230.6 23,157.4 37,149.6 32,170.6 222,688.2
of which: Advance release of Plan                
Assistance for Natural Calamities
2. Central Plan Schemes 606.3 18,737.0 1,026.2 1,010.6 922.5 3,134.9
3. Centrally Sponsored Schemes 11,358.4 14,191.9 564.9 415.2 20,913.1 30,745.7 27,415.3
4. NEC/ Special Plan Scheme
5. Non-Plan Grants (a to c) 8,949.1 10,613.2 9,494.8 9,647.2 26,746.2 33,626.1 42,046.0 51,932.5
a) Statutory Grants 4,001.9 2,771.8 9,494.8 9,507.9 19,170.7 25,306.7 31,205.3 42,620.0
b) Grants for relief on account of Natural Calamities 4,966.7 5,215.0 5,215.0 5,476.0
c) Others 4,947.2 7,841.4 139.3 2,608.8 3,104.4 5,625.7 3,836.5
See 'Notes to Appendix I'.

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item SIKKIM TAMIL NADU
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) 37,933.2 49,959.5 51,241.0 61,133.1 988,277.0 1,185,798.7 1,168,084.7 1,273,898.3
I. TAX REVENUE (A+B) 11,339.6 12,572.3 12,806.1 14,535.4 857,739.7 1,033,510.6 998,491.8 1,108,495.8
A. State's Own Tax Revenue (1 to 3) 4,354.8 4,256.8 4,490.6 4,973.9 712,542.8 860,654.0 833,632.1 918,353.5
1. Taxes on Income (i+ii) 67.3 70.1 70.1 80.1 -24.9
i) Agricultural Income Tax -24.9
ii) Taxes on Professions, Trades, Callings and Employment 67.3 70.1 70.1 80.1
2. Taxes on Property and Capital Transactions (i to iii) 110.1 144.7 139.7 145.9 77,934.6 100,047.0 94,034.4 106,598.4
i) Land Revenue 56.6 65.6 65.6 68.9 1,313.1 1,123.8 1,633.7 1,715.7
ii) Stamps and Registration Fees 53.5 79.1 74.1 77.0 76,454.0 98,742.2 92,219.8 104,701.8
iii) Urban Immovable Property Tax 167.5 180.9 180.9 180.9
3. Taxes on Commodities and Services (i to vii) 4,177.5 4,042.0 4,280.8 4,747.9 634,608.1 760,607.1 739,622.6 811,755.2
i) Sales Tax (a to e) 2,270.8 2,250.0 2,350.0 2,594.5 440,411.3 528,267.4 586,899.2 652,020.6
a) State Sales Tax/VAT 1,992.5 2,000.0 2,100.0 2,314.5 413,109.2 494,090.6 555,630.1 617,624.5
b) Central Sales Tax 278.3 250.0 250.0 280.0 27,302.1 34,176.9 31,269.2 34,396.1
c) Surcharge on Sales Tax
d) Receipts of Turnover Tax
e) Other Receipts
ii) State Excise 1,111.2 1,090.0 1,090.0 1,209.3 121,256.8 144,698.7 58,686.5 64,830.4
iii) Taxes on Vehicles 163.8 168.0 168.0 188.2 39,284.3 48,811.5 45,830.2 51,471.4
iv) Taxes on Goods and Passengers 22,515.9 27,962.7 27,962.7 30,758.9
v) Taxes and Duties on Electricity 7,688.8 6,709.4 16,081.4 8,132.8
vi) Entertainment Tax 9.1 7.6 7.6 5.0 685.3 566.6 596.7 656.4
vii) Other Taxes and Duties 622.5 526.4 665.2 751.0 2,765.6 3,590.8 3,565.9 3,884.7
B. Share in Central Taxes (i to ix) 6,984.8 8,315.5 8,315.5 9,561.4 145,196.9 172,856.6 164,859.7 190,142.3
i) Corporation Tax 2,508.7 2,877.9 2,877.9 3,309.0 52,156.5 59,833.4 57,063.4 65,816.7
ii) Income Tax 1,501.9 1,781.4 1,781.4 2,048.6 31,225.3 37,035.9 35,325.9 40,739.5
iii) Estate Duty
iv) Other Taxes on Income and Expenditure
v) Taxes on Wealth 4.3 7.2 7.2 8.3 88.0 149.6 142.7 164.6
vi) Customs 1,160.5 1,343.5 1,343.5 1,545.0 24,128.5 27,932.7 26,642.7 30,726.0
vii) Union Excise Duties 788.6 945.9 945.9 1,087.0 16,397.8 19,666.8 18,756.8 21,633.5
viii) Service Tax 1,020.8 1,359.6 1,359.6 1,563.5 21,200.8 28,238.3 26,928.3 31,062.1
ix) Other Taxes and Duties on Commodities and Services -0.1 -0.1 -0.1
II. NON-TAX REVENUE (C+D) 26,593.6 37,387.3 38,434.9 46,597.7 130,537.4 152,288.1 169,593.0 165,402.5
C. State's Own Non-Tax Revenue (1 to 6) 8,069.6 10,545.3 10,650.3 10,989.2 65,542.6 67,650.9 78,573.5 80,839.8
1. Interest Receipts 460.0 288.5 418.5 310.5 20,104.0 14,982.7 20,510.4 21,892.7
2. Dividends and Profits 15.3 10.0 10.0 15.0 434.8 507.1 501.8 510.1

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item SIKKIM TAMIL NADU
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 6,168.9 8,419.5 8,413.4 8,653.9 6,184.9 6,190.0 7,441.6 10,251.4
of which: State Lotteries 5,463.9 7,760.3 7,760.3 7,872.3
4. Social Services (i to ix) 78.5 82.4 91.3 89.6 23,942.6 30,522.4 34,458.6 33,723.6
i) Education, Sports, Art and Culture 13.7 16.9 16.9 13.4 7,518.8 15,651.2 17,132.1 16,063.3
ii) Medical and Public Health 15.0 12.7 21.0 25.0 4,357.3 3,953.2 4,269.5 5,086.7
iii) Family Welfare 702.3 647.7 563.9 636.4
iv) Housing 5.1 5.5 5.5 5.5 1,602.1 615.8 651.7 651.7
v) Urban Development 9.7 4.9 4.9 3.5 8,324.5 8,436.3 10,431.6 9,936.6
vi) Labour and Employment 3.8 1.4 1.0 1.0 825.1 691.4 744.3 740.1
vii) Social Security and Welfare 0.1 0.1 0.1 423.4 396.6 514.9 460.3
viii) Water Supply and Sanitation 27.4 38.7 39.8 39.1 54.5 2.3 2.0 2.0
ix) Others 3.8 2.1 2.1 2.1 134.7 127.7 148.5 146.4
5. Fiscal Services
6. Economic Services (i to xvii) 1,346.9 1,745.0 1,717.0 1,920.1 14,876.2 15,448.8 15,661.1 14,461.9
i) Crop Husbandry 7.1 5.3 8.3 9.1 1,258.5 1,200.4 1,055.2 931.6
ii) Animal Husbandry 7.2 5.2 8.0 9.0 82.2 84.4 90.2 81.6
iii) Fisheries 0.3 0.3 0.8 0.8 105.2 68.1 81.4 57.6
iv) Forestry and Wildlife 122.8 153.5 145.0 153.5 939.4 986.5 1,462.9 448.6
v) Plantations 39.8 35.0 42.0 50.0 0.3
vi) Co-operation 205.5 261.4 177.9 178.0
vii) Other Agricultural Programmes 274.8 300.0 308.2 290.2
viii) Major and Medium Irrigation Projects 253.8 309.5 360.8 269.4
ix) Minor Irrigation 2.0 3.0 3.0 3.0 15.9 17.2 14.1 13.7
x) Power 829.0 1,101.0 1,101.0 1,211.0
xi) Petroleum 0.2 0.1 0.1 0.1
xii) Village and Small Industries 0.6 2.5 2.5 2.5 307.5 101.4 273.9 97.0
xiii) Industries@ 10.3 5.7 5.1 6.6 9,607.9 10,937.0 10,690.5 10,942.9
xiv) Ports and Light Houses 51.0 51.0 51.0 51.0
xv) Road Transport 290.1 360.4 360.4 430.0
xvi) Tourism 21.3 56.0 23.9 28.0 12.2 30.0 21.0 20.0
xvii) Others* 16.4 17.1 17.1 16.6 1,761.8 1,101.8 1,073.8 1,080.3
D. Grants from the Centre (1 to 5) 18,524.0 26,842.0 27,784.6 35,608.5 64,994.8 84,637.1 91,019.5 84,562.7
1. State Plan Schemes 14,955.8 21,233.9 21,788.4 23,554.3 27,653.8 33,240.4 30,959.3 28,842.0
of which: Advance release of Plan                
Assistance for Natural Calamities
2. Central Plan Schemes 10.3 66.1 66.1 66.1 2,237.2 1,937.3 3,243.5 2,200.3
3. Centrally Sponsored Schemes 1,896.6 3,115.7 3,388.4 9,539.1 21,994.0 19,419.8 24,286.1 23,814.6
4. NEC/ Special Plan Scheme 511.3 696.6 803.9 1,127.1
5. Non-Plan Grants (a to c) 1,150.0 1,729.7 1,737.8 1,322.0 13,109.9 30,039.6 32,530.6 29,705.8
a) Statutory Grants 12,465.3 29,495.3 24,213.3 28,182.3
b) Grants for relief on account of Natural Calamities 241.5 987.6 987.6 286.7
c) Others 908.5 742.1 750.3 1,035.3 644.6 544.3 8,317.4 1,523.5
See 'Notes to Appendix I'.

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