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Date : Jul 12, 2018
States : Kerala, Madhya Pradesh, Maharashtra, Manipur
Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item KERALA MADHYA PRADESH
2015-16 (Accounts) 2016-17 (Budget Estimates) 2016-17 (Revised Estimates) 2017-18 (Budget Estimates) 2015-16 (Accounts) 2016-17 (Budget Estimates) 2016-17 (Revised Estimates) 2017-18 (Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 690,326.6 846,168.6 806,200.9 935,847.4 1,055,105.9 1,260,951.4 1,260,507.5 1,391,156.7
I. TAX REVENUE (A+B) 516,858.2 618,956.2 597,726.5 703,032.4 786,114.9 901,763.6 901,993.0 1,014,015.3
A. State's Own Tax Revenue (1 to 3) 389,951.5 476,136.2 445,476.3 534,114.9 402,136.5 465,000.0 441,352.0 502,952.1
1. Taxes on Income (i+ii) 20.1 109.4 52.0 61.3 3,164.8 3,771.5 3,502.0 3,752.1
i) Agricultural Income Tax 20.1 109.4 52.0 61.3
ii) Taxes on Professions, Trades, Callings and Employment 3,164.8 3,771.5 3,502.0 3,752.1
2. Taxes on Property and Capital Transactions (i to iii) 31,905.7 38,394.9 33,052.5 38,685.6 47,217.5 56,978.5 49,000.0 56,500.0
i) Land Revenue 1,822.8 2,063.4 1,614.3 1,935.2 2,768.6 5,000.0 3,500.0 7,000.0
ii) Stamps and Registration Fees 28,777.3 34,694.1 29,867.0 34,898.0 38,676.9 45,000.0 39,000.0 43,000.0
iii) Urban Immovable Property Tax 1,305.6 1,637.3 1,571.2 1,852.5 5,772.0 6,978.5 6,500.0 6,500.0
3. Taxes on Commodities and Services (i to vii) 358,025.7 437,631.9 412,371.8 495,368.0 351,754.2 404,250.0 388,850.0 442,700.0
i) Sales Tax (a to e) 307,367.8 374,529.8 351,640.7 421,875.7 198,061.4 220,000.0 223,500.0 259,100.0
a) State Sales Tax/VAT 302,369.4 367,439.4 346,429.2 416,003.6 186,873.5 207,246.9 210,750.0 244,910.0
b) Central Sales Tax 3,050.6 4,784.1 3,227.7 3,531.1 11,187.9 12,753.1 12,750.0 14,190.0
c) Surcharge on Sales Tax 0.2 0.1 0.1
d) Receipts of Turnover Tax
e) Other Receipts 1,947.7 2,306.2 1,983.7 2,340.9
ii) State Excise 19,641.5 23,973.6 24,080.7 29,453.4 79,228.4 90,000.0 77,000.0 86,000.0
iii) Taxes on Vehicles 28,143.0 34,064.9 32,473.8 38,906.4 19,335.7 25,000.0 22,000.0 25,500.0
iv) Taxes on Goods and Passengers 0.1 0.2 0.3 30,847.6 42,000.0 37,550.0 40,100.0
v) Taxes and Duties on Electricity 576.6 2,250.4 1,569.3 1,954.5 22,578.3 25,000.0 27,000.0 30,000.0
vi) Entertainment Tax 4.6 8.1 7.0 7.6 904.9 500.0
vii) Other Taxes and Duties 2,291.9 2,805.1 2,600.1 3,170.2 797.9 2,250.0 1,800.0 1,500.0
B. Share in Central Taxes (i to ix) 126,906.7 142,820.0 152,250.2 168,917.5 383,978.4 436,763.6 460,641.0 511,063.2
i) Corporation Tax 40,013.7 44,885.8 47,164.8 49,847.5 120,783.7 144,632.0 137,971.5 150,499.6
ii) Income Tax 27,833.3 34,785.2 36,329.4 43,579.6 84,001.3 106,780.1 114,619.2 131,575.7
iii) Estate Duty
iv) Other Taxes on Income and Expenditure 0.9 2.4
v) Taxes on Wealth 8.9 -1.4 -1.5 -1.5 27.4 -4.5 -4.8
vi) Customs 20,316.1 22,365.2 21,016.8 23,791.9 61,337.2 67,132.2 63,453.9 71,832.6
vii) Union Excise Duties 16,888.2 17,869.3 23,386.0 24,869.3 51,002.6 43,660.3 70,607.1 75,085.5
viii) Service Tax 21,758.5 22,915.9 24,354.7 26,830.7 66,558.4 74,559.0 73,993.8 82,074.6
ix) Other Taxes and Duties on Commodities and Services 87.1 265.4
II. NON-TAX REVENUE (C+D) 173,468.4 227,212.4 208,474.5 232,815.0 268,991.1 359,187.8 358,514.5 377,141.4
C. State's Own Non-Tax Revenue (1 to 6) 84,254.9 113,595.2 100,573.1 120,377.9 85,687.9 114,816.3 104,099.9 116,797.4
1. Interest Receipts 1,050.3 1,649.4 1,283.8 1,356.3 4,294.7 2,731.6 5,400.0 5,300.0
2. Dividends and Profits 902.3 1,370.0 1,061.2 1,170.0 1,296.4 1,088.3 2,602.6 2,881.7

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item KERALA MADHYA PRADESH
2015-16 (Accounts) 2016-17 (Budget Estimates) 2016-17 (Revised Estimates) 2017-18 (Budget Estimates) 2015-16 (Accounts) 2016-17 (Budget Estimates) 2016-17 (Revised Estimates) 2017-18 (Budget Estimates)
1 2 3 4 5 2 3 4 5
3. General Services 68,885.9 92,410.1 81,877.6 99,641.1 12,783.1 7,527.0 7,782.3 8,535.1
of which: State Lotteries 62,714.1 84,900.0 75,255.0 91,969.0
4. Social Services ( i to ix) 4,285.6 6,526.1 5,572.1 6,096.5 17,841.1 45,078.0 35,163.4 37,545.3
i) Education, Sports, Art and Culture 2,436.3 3,768.3 2,945.6 3,404.9 12,924.1 41,437.2 31,057.6 33,102.0
ii) Medical and Public Health 1,511.2 2,171.6 2,182.4 2,190.1 1,210.4 1,308.2 2,111.8 2,221.8
iii) Family Welfare 0.4 1.1 1.1 1.1 1.3 2.0 0.1 0.1
iv) Housing 18.4 30.1 25.3 30.3 269.2 310.0 312.7 320.5
v) Urban Development 47.6 62.1 57.2 65.4 280.3 1,089.2 288.1 295.1
vi) Labour and Employment 246.0 312.4 291.6 337.7 194.0 211.1 276.8 299.0
vii) Social Security and Welfare 15.4 145.8 46.7 52.2 565.5 599.0 13.0 103.7
viii) Water Supply and Sanitation 0.1 0.1 0.1 1,335.2 118.1 100.4 150.0
ix) Others 10.3 34.6 22.1 14.8 1,061.1 3.0 1,003.0 1,053.0
5. Fiscal Services 0.1 0.1 0.1
6. Economic Services ( i to xvii ) 9,130.7 11,639.5 10,778.3 12,113.9 49,472.5 58,391.4 53,151.4 62,535.3
i) Crop Husbandry 93.1 193.6 173.1 183.2 572.0 497.8 549.4 595.4
ii) Animal Husbandry 54.9 84.7 79.4 89.2 29.4 46.5 50.0 54.0
iii) Fisheries 111.0 161.4 137.3 153.1 72.0 49.3 50.3 52.3
iv) Forestry and Wildlife 2,830.4 4,464.8 3,474.8 4,048.9 10,017.1 12,500.0 10,500.0 13,320.0
v) Plantations
vi) Co-operation 1,595.0 1,525.3 1,722.0 1,914.7 107.5 171.7 104.8 124.8
vii) Other Agricultural Programmes 1.2 2.6 2.6 2.6 27.2 59.1 19.1 11.7
viii) Major and Medium Irrigation Projects 126.7 210.3 290.2 312.7 1,561.6 1,205.6 1,788.8 2,015.8
ix) Minor Irrigation 60.3 86.6 88.5 99.5 3,267.4 3,799.4 3,827.0 4,004.4
x) Power 1,900.9 3,744.9 3,930.5 4,080.5
xi) Petroleum 0.1 0.2 0.1 0.1 0.1
xii) Village and Small Industries 42.5 150.2 71.6 95.7 21.5 47.7 277.0 210.0
xiii) Industries@ 1,502.7 1,775.4 1,783.9 2,041.9 30,715.8 34,750.0 31,250.1 37,250.1
xiv) Ports and Light Houses 631.1 989.5 847.7 880.4
xv) Road Transport 1,034.1 630.0 1,110.0 1,242.5 50.8 90.0 90.2 86.0
xvi) Tourism 61.6 98.1 94.2 97.4 206.4 800.0 1.8 2.0
xvii) Others* 986.3 1,266.9 902.9 952.2 923.0 629.5 712.6 728.4
D. Grants from the Centre (1 to 5) 89,213.5 113,617.2 107,901.4 112,437.1 183,303.1 244,371.5 254,414.7 260,344.0
1. State Plan Schemes 598.8 540.0 540.0 594.0 133,706.1 186,334.0 188,952.1 181,179.4
of which: Advance release of Plan Assistance for Natural Calamities
2. Central Plan Schemes 1,261.0 364.8 974.8 360.2 3,590.0 18,262.1 14,744.7 33,595.4
3. Centrally Sponsored Schemes 35,580.0 64,361.9 58,326.1 79,589.3 6,106.0
4. NEC/ Special Plan Scheme
5. Non-Plan Grants (a to c) 51,773.6 48,350.5 48,060.5 31,893.6 39,901.0 39,775.4 50,717.9 45,569.2
a) Statutory Grants 50,327.1 46,600.5 46,600.5 30,373.6 22,088.0
b) Grants for relief on account of Natural Calamities 1,387.5 1,750.0 1,460.0 1,520.0 6,577.5 6,907.5 9,210.0 7,670.0
c) Others 59.0 11,235.5 32,867.9 41,507.9 37,899.2
See 'Notes to Appendix I'.

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item MAHARASHTRA MANIPUR
2015-16 (Accounts) 2016-17 (Budget Estimates) 2016-17 (Revised Estimates) 2017-18 (Budget Estimates) 2015-16 (Accounts) 2016-17 (Budget Estimates) 2016-17 (Revised Estimates) 2017-18 (Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 1,850,356.8 2,208,100.5 2,200,119.4 2,437,375.4 82,801.1 93,677.1 99,501.5 103,937.7
I. TAX REVENUE (A+B) 1,547,140.6 1,758,486.3 1,709,453.2 1,908,418.3 36,928.6 42,290.9 43,043.2 48,096.1
A. State's Own Tax Revenue (1 to 3) 1,266,081.1 1,441,566.0 1,372,036.1 1,534,082.6 5,521.3 6,672.0 5,472.0 6,411.6
1. Taxes on Income (i+ii) 21,925.6 25,173.2 25,173.2 27,690.5 232.2 250.0 250.0 250.0
i) Agricultural Income Tax
ii) Taxes on Professions, Trades, Callings and Employment 21,925.6 25,173.2 25,173.2 27,690.5 232.2 250.0 250.0 250.0
2. Taxes on Property and Capital Transactions (i to iii) 235,153.0 267,478.1 215,005.5 242,001.5 130.4 135.0 135.0 146.0
i) Land Revenue 17,483.1 32,001.5 15,005.5 32,001.5 25.9 25.0 25.0 25.0
ii) Stamps and Registration Fees 217,669.9 235,476.6 200,000.0 210,000.0 104.5 110.0 110.0 121.0
iii) Urban Immovable Property Tax
3. Taxes on Commodities and Services (i to vii) 1,009,002.4 1,148,914.8 1,131,857.4 1,264,390.6 5,158.6 6,287.0 5,087.0 6,015.6
i) Sales Tax (a to e) 696,608.2 814,376.9 814,376.9 928,389.7 4,665.1 5,700.0 4,500.0 5,400.0
a) State Sales Tax/VAT 637,906.2 759,008.3 759,008.3 867,463.6 4,665.1 5,700.0 4,500.0 5,400.0
b) Central Sales Tax 58,123.2 53,522.5 53,522.5 58,821.5
c) Surcharge on Sales Tax 146.9
d) Receipts of Turnover Tax
e) Other Receipts 431.8 1,846.1 1,846.1 2,104.6
ii) State Excise 124,695.6 153,438.6 136,000.0 143,400.1 87.8 120.0 120.0 120.0
iii) Taxes on Vehicles 60,171.9 67,500.0 67,500.0 72,000.0 232.9 270.0 270.0 297.0
iv) Taxes on Goods and Passengers 15,821.3 12,760.0 12,760.0 14,000.0 10.2 16.1 16.1 17.7
v) Taxes and Duties on Electricity 85,063.7 79,125.8 79,125.8 82,284.8 0.6 0.6 0.6
vi) Entertainment Tax 8,796.0 7,305.1 8,259.8 9,649.7 162.5 180.3 180.3 180.3
vii) Other Taxes and Duties 17,845.7 14,408.3 13,834.9 14,666.3
B. Share in Central Taxes (i to ix) 281,059.5 316,920.3 337,417.1 374,335.8 31,407.3 35,618.9 37,571.2 41,684.5
i) Corporation Tax 88,351.9 99,125.9 108,482.1 110,083.2 9,937.8 11,822.7 12,058.6 12,302.4
ii) Income Tax 61,448.5 76,819.7 76,276.8 96,241.3 6,948.8 8,728.6 8,380.8 10,755.5
iii) Estate Duty
iv) Other Taxes on Income and Expenditure 1.8
v) Taxes on Wealth 20.0 -3.0 -3.2 -3.4 1.8 -0.3 27.6 -0.4
vi) Customs 44,865.7 49,391.4 46,413.5 52,542.1 5,017.3 5,487.6 5,187.1 5,871.8
vii) Union Excise Duties 37,303.7 39,462.5 51,645.7 54,921.4 4,135.3 3,569.0 5,923.3 6,137.8
viii) Service Tax 48,874.6 51,474.5 54,334.2 60,268.1 5,366.3 6,011.4 5,993.8 6,617.4
ix) Other Taxes and Duties on Commodities and Services 193.3 649.3 268.0 283.1
II. NON-TAX REVENUE (C+D) 303,216.2 449,614.2 490,666.2 528,957.1 45,872.5 51,386.2 56,458.2 55,841.6
C. State's Own Non-Tax Revenue (1 to 6) 134,230.1 199,972.4 166,191.7 201,563.2 1,494.8 1,912.2 1,912.2 2,007.9
1. Interest Receipts 30,794.5 11,223.7 29,813.2 11,784.9 274.3 386.1 386.1 405.4
2. Dividends and Profits 572.7 1,178.7 1,178.7 1,237.6

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Million)
Item MAHARASHTRA MANIPUR
2015-16 (Accounts) 2016-17 (Budget Estimates) 2016-17 (Revised Estimates) 2017-18 (Budget Estimates) 2015-16 (Accounts) 2016-17 (Budget Estimates) 2016-17 (Revised Estimates) 2017-18 (Budget Estimates)
1 2 3 4 5 2 3 4 5
3. General Services 18,702.6 37,524.7 30,282.9 41,512.8 1,101.7 1,352.7 1,352.7 1,420.3
of which: State Lotteries 1,160.5 1,828.7 1,828.7 5,000.0 1,060.9 1,292.7 1,292.7 1,357.3
4. Social Services ( i to ix) 29,576.0 76,382.6 33,620.2 77,385.4 56.6 75.0 75.0 78.7
i) Education, Sports, Art and Culture 6,066.5 4,181.9 4,181.9 4,391.0 14.3 20.0 20.0 21.0
ii) Medical and Public Health 4,984.4 4,475.7 4,475.7 4,699.5 2.5 3.3 3.3 3.5
iii) Family Welfare 513.5 402.0 402.0 422.1
iv) Housing 943.9 10,675.7 742.6 10,769.2 14.4 19.8 19.8 20.8
v) Urban Development 9,133.8 50,001.4 17,000.0 50,000.0 0.6
vi) Labour and Employment 1,380.5 977.1 1,149.2 1,100.1 0.3 0.5 0.5 0.6
vii) Social Security and Welfare 3,100.5 2,673.1 2,673.1 2,806.7 0.1 0.1 0.1
viii) Water Supply and Sanitation 509.5 301.6 301.6 367.9 22.7 30.0 30.0 31.5
ix) Others 2,943.5 2,694.2 2,694.2 2,828.8 1.8 1.2 1.2 1.3
5. Fiscal Services 0.3
6. Economic Services ( i to xvii ) 54,584.0 73,662.6 71,296.7 69,642.5 62.2 98.5 98.5 103.4
i) Crop Husbandry 1,142.0 1,282.7 1,282.7 1,346.8 2.5 2.8 2.8 3.0
ii) Animal Husbandry 335.3 487.8 487.8 512.2 1.3 1.4 1.4 1.5
iii) Fisheries 92.1 221.6 221.6 232.7 1.3 1.2 1.2 1.2
iv) Forestry and Wildlife 2,309.1 3,925.1 3,925.1 4,121.4 36.5 43.3 43.3 45.5
v) Plantations
vi) Co-operation 861.7 1,644.9 1,645.0 1,727.1 3.7 2.6 2.6 2.7
vii) Other Agricultural Programmes 26.1 66.5 66.5 69.8 0.3 0.6 0.6 0.6
viii) Major and Medium Irrigation Projects 6,246.8 11,327.9 2,602.4 4,898.9 6.4 20.0 20.0 21.0
ix) Minor Irrigation 639.6 672.1 343.3 357.5 1.4 2.7 2.7 2.8
x) Power 6,199.8 9,108.0 17,292.4 7,503.9 0.1
xi) Petroleum 0.1 0.4
xii) Village and Small Industries 33.4 48.8 48.8 51.2 1.2 2.2 2.2 2.3
xiii) Industries@ 30,676.8 34,174.0 32,674.0 37,582.7 13.0 13.0 13.6
xiv) Ports and Light Houses
xv) Road Transport
xvi) Tourism 22.7 4.3 3.3 3.3 3.4
xvii) Others* 5,998.5 10,703.2 10,706.8 11,238.3 3.2 5.6 5.6 5.8
D. Grants from the Centre (1 to 5) 168,986.1 249,641.9 324,474.5 327,393.9 44,377.6 49,473.9 54,546.0 53,833.7
1. State Plan Schemes 7,908.7 570.3 7,712.6 9,402.5 19,580.9 26,385.5 28,560.4 28,790.3
of which: Advance release of Plan Assistance for Natural Calamities 3.2
2. Central Plan Schemes 22,810.3 50,814.4 55,125.0 66,481.8 831.3 886.7 1,000.0 1,000.0
3. Centrally Sponsored Schemes 93,404.6 133,458.0 182,913.8 174,272.6 1,783.6 416.1 3,000.0 2,000.0
4. NEC/ Special Plan Scheme
5. Non-Plan Grants (a to c) 44,862.5 64,799.2 78,723.2 77,237.0 22,181.8 21,785.6 21,985.6 22,043.4
a) Statutory Grants 2,237.2 2,000.0 5,160.0 7,000.0 21,042.3 21,605.6 21,605.6 21,653.4
b) Grants for relief on account of Natural Calamities 11,122.5 11,677.5 11,685.0 12,262.5 210.5 180.0 180.0 190.0
c) Others 31,502.7 51,121.7 61,878.3 57,974.5 929.0 200.0 200.0
See 'Notes to Appendix I'.

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