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Date : Sep 30, 2019
States : Himachal Pradesh, Jammu and Kashmir, Jharkhand, Karnataka
Appendix I: Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item HIMACHAL PRADESH JAMMU AND KASHMIR
2017-18 (Accounts) 2018-19 (Budget Estimates) 2018-19 (Revised Estimates) 2019-20 (Budget Estimates) 2017-18 (Accounts) 2018-19 (Budget Estimates) 2018-19 (Revised Estimates) 2019-20 (Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 27,36,706.3 30,40,020.7 31,18,935.7 33,74,694.7 48,51,165.4 64,26,884.6 66,15,988.7 71,14,255.7
I. TAX REVENUE (A+B) 11,90,898.3 14,63,492.3 12,27,674.7 15,31,942.9 21,44,805.3 21,00,297.0 22,17,497.0 24,97,734.0
A. State’s Own Tax Revenue (1 to 3) 7,59,251.1 8,41,810.6 6,84,697.7 7,92,142.9 10,79,708.2 8,01,947.0 9,30,757.0 10,38,728.0
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) 24,614.7 29,130.2 29,130.2 31,175.1 33,650.6 34,289.0 25,110.0 27,661.0
i) Land Revenue 1,696.5 2,119.9 2,119.9 2,251.9 2,907.5 939.0 960.0 960.0
ii) Stamps and Registration Fees 22,918.2 27,010.3 27,010.3 28,923.2 30,743.0 33,350.0 24,150.0 26,701.0
iii) Urban Immovable Property Tax 0.1
3. Taxes on Commodities and Services (i to viii) 7,34,636.4 8,12,680.4 6,55,567.5 7,60,967.8 10,46,057.5 7,67,658.0 9,05,647.0 10,11,067.0
i) Sales Tax (a to e) 2,52,587.1 1,31,981.8 1,27,606.4 1,49,139.0 4,49,311.2 1,41,500.0 1,30,000.0 1,40,000.0
a) State Sales Tax/VAT 1,43,004.1 79,148.2 83.2 74,406.4 4,49,026.8 1,41,500.0 1,30,000.0 1,40,000.0
b) Central Sales Tax 13,756.2 1,261.3 1,240.9 1,945.8
c) Surcharge on Sales Tax 284.4
d) Receipts of Turnover Tax
e) Other Receipts 95,826.8 51,572.2 1,26,282.3 72,786.8
ii) State Excise 1,31,125.2 1,42,576.0 1,42,576.0 1,62,536.7 83,315.5 70,000.0 1,20,000.0 1,40,000.0
iii) Taxes on Vehicles 36,715.7 30,011.0 34,501.8 36,288.8 22,810.9 17,500.0 22,500.0 22,500.0
iv) Taxes on Goods and Passengers 11,169.5 14,527.4 12,528.8 14,527.4 85,261.8 1,00,000.0 1,00,000.0 1,05,000.0
v) Taxes and Duties on Electricity 36,078.6 35,000.0 35,000.0 37,800.0 17,919.8 50,000.0 50,000.0 53,000.0
vi) Entertainment Tax 140.6 4.9 4.9 11.3 244.2
vii) SGST 2,31,799.5 4,23,464.7 2,68,235.0 3,23,799.9 3,87,194.0 3,88,658.0 4,83,147.0 5,50,567.0
viii) Other Taxes and Duties 35,020.1 35,114.7 35,114.7 36,864.7
B. Share in Central Taxes (i to x) 4,31,647.3 6,21,681.7 5,42,977.0 7,39,800.0 10,65,097.2 12,98,350.0 12,86,740.0 14,59,006.0
i) Corporation Tax 1,47,067.0 1,79,337.0 1,72,150.0 2,39,584.2 3,82,416.0 4,06,637.0 3,80,965.0 4,31,976.0
ii) Income Tax 1,24,188.0 1,58,699.8 1,39,517.0 2,01,292.2 3,22,922.2 3,55,509.0 3,37,129.0 3,82,271.0
iii) Estate Duty
iv) Other Taxes on Income and Expenditure
v) Taxes on Wealth -4.0 -5.0 -5.0 -5.0 -11.0
vi) Customs 48,470.0 31,466.8 33,699.0 46,481.6 1,26,030.0 1,94,086.0 66,846.0 75,797.0
vii) Union Excise Duties 50,650.0 30,663.2 44,450.0 28,553.9 2,02,060.0 3,42,118.0 65,143.0 73,837.0
viii) Service Tax 54,440.3 2,625.0
ix) CGST 6,836.0 2,21,519.9 1,50,541.0 2,23,893.1 31,680.0 4,36,657.0 4,95,125.0
x) Other Taxes and Duties on Commodities and Services
II. NON-TAX REVENUE (C+D) 15,45,807.9 15,76,528.4 18,91,260.9 18,42,751.8 27,06,360.1 43,26,587.6 43,98,491.7 46,16,521.7
C. State’s Own Non-Tax Revenue (1 to 6) 2,36,384.5 1,98,119.7 2,32,366.3 2,44,285.8 4,36,211.1 5,76,104.8 5,72,700.8 6,06,622.6
1. Interest Receipts 34,054.3 31,310.4 31,310.4 31,822.4 1,920.9 242.5 248.5 246.5
2. Dividends and Profits 25,558.4 11,661.6 11,661.6 13,296.3 10,000.0
3. General Services 19,457.3 21,521.5 26,744.5 30,743.1 16,461.9 13,574.0 15,627.0 15,485.5
of which: State Lotteries

Appendix I: Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item HIMACHAL PRADESH JAMMU AND KASHMIR
2017-18 (Accounts) 2018-19 (Budget Estimates) 2018-19 (Revised Estimates) 2019-20 (Budget Estimates) 2017-18 (Accounts) 2018-19 (Budget Estimates) 2018-19 (Revised Estimates) 2019-20 (Budget Estimates)
1 2 3 4 5 2 3 4 5
4. Social Services ( i to ix) 27,617.0 33,546.7 33,139.4 35,855.5 13,969.6 12,069.2 12,906.0 13,541.6
i) Education, Sports, Art and Culture 18,075.8 23,288.2 23,288.2 25,235.0 506.9 831.1 448.6 468.6
ii) Medical and Public Health 1,026.8 1,088.2 1,120.1 1,246.7 2,602.7 3,764.7 4,460.0 4,770.0
iii) Family Welfare 0.4 3.6 3.6 3.9
iv) Housing 399.0 500.7 500.7 526.2 404.4 320.0 397.0 447.0
v) Urban Development 1,125.5 864.4 400.4 400.4 52.4 39.7 40.3 44.5
vi) Labour and Employment 683.7 870.6 885.8 955.9 664.8 360.1 303.0 303.0
vii) Social Security and Welfare 801.0 871.2 871.3 940.8 427.3 3.1 6.6 8.0
viii) Water Supply and Sanitation 5,295.3 5,815.5 5,815.5 6,280.7 9,306.7 6,750.0 7,250.0 7,500.0
ix) Others 209.6 244.3 253.8 266.0 4.5 0.5 0.5 0.5
5. Fiscal Services
6. Economic Services ( i to xvii ) 1,29,697.6 1,00,079.6 1,29,510.4 1,32,568.5 4,03,858.7 5,40,219.1 5,43,919.3 5,77,349.0
i) Crop Husbandry 1,228.2 676.1 719.1 621.6 1,019.6 2,232.0 2,257.0 2,280.0
ii) Animal Husbandry 115.8 106.0 106.0 114.5 812.3 876.6 1,065.0 1,175.0
iii) Fisheries 337.6 396.1 396.1 427.7 573.7 650.4 700.0 800.0
iv) Forestry and Wildlife 4,687.2 4,642.6 5,226.0 5,500.0 1,812.1 9,279.7 11,393.0 12,503.0
v) Plantations 0.6 1.6 1.6 1.7
vi) Co-operation 526.2 360.2 1,368.9 447.0 9.0 20.0 20.0 20.0
vii) Other Agricultural Programmes 39.3 60.5 60.5 65.3 38.8 180.7 181.1 181.2
viii) Major and Medium Irrigation Projects 8.2 113.0 113.0 122.1 76,108.2 80.0 80.0 80.0
ix) Minor Irrigation 144.1 185.2 185.2 200.0 839.1 1,191.5 1,191.5 1,191.5
x) Power 68,760.8 72,500.0 94,799.2 97,286.0 3,15,093.9 5,04,182.5 5,04,182.5 5,34,265.0
xi) Petroleum
xii) Village and Small Industries 63.1 51.6 92.8 92.8 267.2 306.5 372.0 466.0
xiii) Industries@ 44,625.8 17,887.9 18,102.4 19,008.9 4,745.5 15,010.0 15,500.0 17,000.0
xiv) Ports and Light Houses
xv) Road Transport 82.6 42.9 42.9 46.4
xvi) Tourism 327.2 202.7 202.7 219.8 156.7 1,000.0 1,080.0 1,170.0
xvii) Others* 8,751.0 2,853.3 8,094.2 8,414.9 2,382.5 5,209.3 5,897.2 6,217.3
D. Grants from the Centre (1 to 5) 13,09,423.4 13,78,408.7 16,58,894.7 15,98,466.0 22,70,149.0 37,50,482.8 38,25,790.9 40,09,899.1
1. State Plan Schemes 8,30,000.0 8,38,280.3 8,38,280.3
of which: Advance release of Plan Assistance for Natural Calamities
2. Central Plan Schemes
3. Centrally Sponsored Schemes 3,59,026.0 4,87,883.4 4,89,726.6 4,35,056.0 9,09,619.2 10,42,376.4 10,34,096.1 10,34,096.1
4. NEC/ Special Plan Scheme
5. Non-Plan Grants (a to c) 9,50,397.5 8,90,525.3 11,69,168.1 11,63,410.0 13,60,529.8 18,78,106.4 19,53,414.5 21,37,522.7
a) Statutory Grants 8,88,858.0 8,90,525.0 8,90,525.0 8,73,410.0 11,87,949.1 1,07,711.0 1,61,556.0 1,98,746.0
b) Grants for relief on account of Natural Calamities 6,323.0 0.3 8,443.1 26,600.0 26,600.0 27,900.0
c) Others 55,216.5 2,70,200.0 2,90,000.0 1,72,580.7 17,43,795.4 17,65,258.5 19,10,876.7
of which: GST Compensation cess                
i) GST compensation 53,900.0 2,70,200.0 2,90,000.0 3,17,489.0 2,59,153.0 2,95,434.0
ii) VAT compensation
iii) Central sales tax compensation
iv) Compensation cess

Appendix I: Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item JHARKHAND KARNATAKA
2017-18 (Accounts) 2018-19 (Budget Estimates) 2018-19 (Revised Estimates) 2019-20 (Budget Estimates) 2017-18 (Accounts) 2018-19 (Budget Estimates) 2018-19 (Revised Estimates) 2019-20 (Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 52,75,603.2 69,12,999.9 69,57,841.0 74,35,800.0 1,46,99,964.8 1,66,39,566.0 1,65,89,695.8 1,81,86,295.8
I. TAX REVENUE (A+B) 33,49,707.1 46,24,999.2 46,35,000.0 49,85,000.0 1,18,88,233.9 1,32,03,608.0 1,31,72,770.0 1,41,55,024.0
A. State’s Own Tax Revenue (1 to 3) 14,48,786.1 19,24,590.7 21,75,000.0 23,75,000.0 90,33,509.7 96,81,053.0 96,50,215.0 1,01,74,398.0
1. Taxes on Income (i+ii) 7,400.8 11,990.0 12,000.0 15,000.0 97,909.9 93,800.0 93,800.0 90,000.0
i) Agricultural Income Tax 1.9 1,468.8
ii) Taxes on Professions, Trades, Callings and Employment 7,398.9 11,990.0 12,000.0 15,000.0 96,441.1 93,800.0 93,800.0 90,000.0
2. Taxes on Property and Capital Transactions (i to iii) 62,534.7 1,10,000.0 1,05,000.0 1,35,000.0 9,21,910.1 10,68,542.0 10,68,542.0 12,06,426.0
i) Land Revenue 15,600.6 40,000.0 40,000.0 65,000.0 19,542.4 28,542.0 28,542.0 23,626.0
ii) Stamps and Registration Fees 46,934.0 70,000.0 65,000.0 70,000.0 9,02,367.7 10,40,000.0 10,40,000.0 11,82,800.0
iii) Urban Immovable Property Tax
3. Taxes on Commodities and Services (i to viii) 13,78,850.6 18,02,600.8 20,58,000.0 22,25,000.0 80,13,689.7 85,18,711.0 84,87,873.0 88,77,972.0
i) Sales Tax (a to e) 5,71,469.4 4,90,000.0 4,95,000.0 5,05,000.0 25,09,316.3 13,53,205.0 13,53,205.0 15,14,900.0
a) State Sales Tax/VAT 5,46,470.8 4,46,603.7 4,73,346.3 4,82,908.8 11,98,156.6 13,53,205.0 13,53,205.0 15,34,900.0
b) Central Sales Tax 24,998.2 43,460.5 21,653.5 22,090.9 1,31,905.8
c) Surcharge on Sales Tax
d) Receipts of Turnover Tax 0.3 10.3 0.3 0.3
e) Other Receipts -74.5 11,79,254.0 -20,000.0
ii) State Excise 84,079.8 1,00,000.0 1,10,000.0 1,60,000.0 17,94,851.4 19,75,000.0 19,75,000.0 20,95,000.0
iii) Taxes on Vehicles 77,836.9 1,10,000.0 1,05,000.0 1,20,000.0 6,20,857.4 6,65,642.0 6,65,642.0 7,10,000.0
iv) Taxes on Goods and Passengers 10,000.0 5,000.0 1,27,912.6
v) Taxes and Duties on Electricity 18,350.0 28,000.0 28,000.0 30,000.0 1,48,498.6 2,58,096.0 2,27,258.0 2,80,272.0
vi) Entertainment Tax 543.9 1,943.0 594.1 11,779.6
vii) SGST 6,25,831.9 10,60,000.0 13,13,600.0 14,10,000.0 27,38,689.9 42,63,968.0 42,63,968.0 42,74,800.0
viii) Other Taxes and Duties 738.9 2,657.8 805.9 61,783.8 2,800.0 2,800.0 3,000.0
B. Share in Central Taxes (i to x) 19,00,921.0 27,00,408.5 24,60,000.0 26,10,000.0 28,54,724.2 35,22,555.0 35,22,555.0 39,80,626.0
i) Corporation Tax 6,47,467.4 8,71,581.0 8,65,820.0 8,88,000.0 9,72,129.0 10,42,929.0 10,42,929.0 12,89,130.0
ii) Income Tax 5,46,742.0 6,17,038.0 6,00,000.0 7,50,000.0 8,20,894.0 9,22,934.0 9,22,934.0 10,83,115.0
iii) Estate Duty
iv) Other Taxes on Income and Expenditure 10.0
v) Taxes on Wealth -19.0 2,421.1 2,400.0 -29.0 -33.0 -33.0 -35.0
vi) Customs 2,13,380.0 4,32,581.0 3,01,780.0 2,95,000.0 3,20,380.0 1,83,030.0 1,83,030.0 2,50,125.0
vii) Union Excise Duties 2,23,040.0 3,46,578.1 3,40,000.0 3,06,000.0 3,34,880.0 1,78,300.0 1,78,300.0 1,53,556.0
viii) Service Tax 2,40,390.6 4,29,800.0 3,20,000.0 3,30,000.0 3,61,715.2
ix) CGST 29,920.0 30,000.0 41,000.0 44,756.0 11,95,396.0 11,95,396.0 12,04,735.0
x) Other Taxes and Duties on Commodities and Services 399.3 -1.0 -1.0 -1.0
II. NON-TAX REVENUE (C+D) 19,25,896.1 22,88,000.7 23,22,841.0 24,50,800.0 28,11,730.9 34,35,958.0 34,16,925.8 40,31,271.8
C. State’s Own Non-Tax Revenue (1 to 6) 7,84,667.2 9,03,000.3 9,37,841.0 10,67,420.0 6,47,652.8 8,18,094.0 7,28,708.6 8,05,540.8
1. Interest Receipts 16,887.9 16,000.0 16,500.0 19,500.0 1,17,839.9 1,40,676.0 1,23,776.6 1,23,657.0
2. Dividends and Profits 0.1 3,000.1 50.0 100.0 7,883.2 8,914.0 2,746.3 8,780.0
3. General Services 38,470.2 70,346.0 61,518.0 55,900.0 90,959.0 1,22,436.0 1,20,557.8 1,25,746.7
of which: State Lotteries 6.5 6.8 8.6 405.0

Appendix I: Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item JHARKHAND KARNATAKA
2017-18 (Accounts) 2018-19 (Budget Estimates) 2018-19 (Revised Estimates) 2019-20 (Budget Estimates) 2017-18 (Accounts) 2018-19 (Budget Estimates) 2018-19 (Revised Estimates) 2019-20 (Budget Estimates)
1 2 3 4 5 2 3 4 5
4. Social Services ( i to ix) 67,305.0 58,156.2 72,905.0 74,800.0 72,585.1 88,950.0 77,101.1 74,689.4
i) Education, Sports, Art and Culture 1,945.6 3,500.2 2,000.0 2,500.0 17,553.9 33,266.0 21,634.8 18,315.5
ii) Medical and Public Health 1,422.4 3,000.0 1,500.0 2,000.0 36,422.3 35,344.0 34,960.2 35,413.0
iii) Family Welfare 1.0 31.0 15.0 100.0 6.8 41.0 32.0 13.0
iv) Housing 2,456.2 2,800.0 2,800.0 3,200.0 6,528.6 6,105.0 6,143.7 8,320.0
v) Urban Development 12,183.1 30,000.0 22,500.0 15,000.0 1,879.7 3,244.0 3,241.2 2,696.0
vi) Labour and Employment 8,763.4 10,000.0 10,000.0 11,910.0 6,138.6 5,938.0 6,055.0 6,070.9
vii) Social Security and Welfare 13,578.2 4,000.0 14,000.0 14,000.0 1,547.2 2,572.0 2,526.0 1,649.0
viii) Water Supply and Sanitation 7,708.6 1,800.0 8,000.0 9,000.0 152.2 67.0 100.0 101.0
ix) Others 19,246.4 3,025.0 12,090.0 17,090.0 2,355.7 2,373.0 2,408.3 2,111.0
5. Fiscal Services 11.1
6. Economic Services ( i to xvii ) 6,61,993.0 7,55,498.0 7,86,868.0 9,17,120.0 3,58,385.5 4,57,118.0 4,04,526.8 4,72,667.8
i) Crop Husbandry 16,618.6 3,091.0 17,000.0 4,120.0 1,688.1 2,793.0 2,678.7 1,173.0
ii) Animal Husbandry 1,056.7 433.0 1,100.0 1,500.0 801.9 1,473.0 1,479.4 517.0
iii) Fisheries 952.1 900.0 980.0 1,000.0 1,049.5 3,491.0 3,481.0 3,405.0
iv) Forestry and Wildlife 443.9 800.0 790.0 900.0 31,416.1 70,545.0 33,047.1 32,190.0
v) Plantations 1.0
vi) Co-operation 236.8 2,500.0 500.0 500.0 4,347.7 4,964.0 4,958.9 4,841.7
vii) Other Agricultural Programmes 106.5 600.0 500.0 500.0 2.7 8.0 9.3 12.5
viii) Major and Medium Irrigation Projects 27,414.4 20,365.0 27,000.0 31,000.0 1,442.3 6,587.0 2,819.0 3,028.0
ix) Minor Irrigation 462.7 600.0 700.0 700.0 1,668.4 4,183.0 4,180.0 4,155.0
x) Power 560.8 800.0 700.0 900.0 3,045.3 5,179.0 5,275.4 23,149.0
xi) Petroleum
xii) Village and Small Industries 445.4 1,500.0 700.0 700.0 4,559.9 5,718.0 5,589.4 4,778.0
xiii) Industries@ 5,94,270.1 7,00,278.0 7,16,352.0 8,50,342.0 2,75,308.3 3,00,244.0 3,00,163.4 3,55,115.0
xiv) Ports and Light Houses 542.4 471.0 475.1 560.0
xv) Road Transport 0.5 2.0 2.0 0.8 3.0 3.0 1.0
xvi) Tourism 106.6 556.0 100.0 400.0 152.1 460.0 460.0 25.0
xvii) Others* 19,317.9 23,073.0 20,444.0 24,558.0 32,360.1 50,998.0 39,906.9 39,717.5
D. Grants from the Centre (1 to 5) 11,41,228.8 13,85,000.5 13,85,000.0 13,83,380.0 21,64,078.1 26,17,864.0 26,88,217.2 32,25,731.0
1. State Plan Schemes 1,77,167.7
of which: Advance release of Plan Assistance for Natural Calamities
2. Central Plan Schemes 92,033.6
3. Centrally Sponsored Schemes 7,98,524.0 11,15,799.2 10,52,911.7 11,29,515.4 11,61,724.8 11,65,807.0 11,80,286.2 10,09,113.0
4. NEC/ Special Plan Scheme
5. Non-Plan Grants (a to c) 3,42,704.8 3,32,088.3 2,53,864.6 10,02,353.3 14,52,057.0 15,07,931.0 22,16,618.0
a) Statutory Grants 1,22,757.2 1,77,717.0 2,12,351.0 2,47,942.9 3,48,057.0 3,46,609.0 4,61,518.0
b) Grants for relief on account of Natural Calamities 30,075.0 1,14,179.4 24,000.0 81,322.0 30,200.0
c) Others 1,89,872.6 1,54,371.3 41,513.6 6,40,231.0 10,80,000.0 10,80,000.0 17,24,900.0
of which: GST Compensation cess                
i) GST compensation 1,53,990.0 1,31,000.0 25,800.0 6,24,600.0 10,80,000.0 10,80,000.0 17,24,900.0
ii) VAT compensation
iii) Central sales tax compensation
iv) Compensation cess

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