| Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) | | (₹ Lakh) | | Item | NATIONAL CAPITAL TERRITORY OF DELHI | PUDUCHERRY | | 2019-20 (Accounts) | 2020-21 (Budget Estimates) | 2020-21 (Revised Estimates) | 2021-22 (Budget Estimates) | 2019-20 (Accounts) | 2020-21 (Budget Estimates) | 2020-21 (Revised Estimates) | 2021-22 (Budget Estimates) | | 1 | 2 | 3 | 4 | 5 | 2 | 3 | 4 | 5 | | TOTAL REVENUE (I+II) | 47,13,580.9 | 55,30,900.0 | 42,44,408.0 | 53,07,010.0 | 6,78,134.0 | 7,27,000.0 | 7,12,000.0 | 8,24,000.0 | | I. TAX REVENUE (A+B) | 36,56,587.2 | 44,10,000.0 | 29,30,000.0 | 43,00,000.0 | 2,47,548.7 | 2,63,300.0 | 2,45,800.0 | 2,63,900.0 | | A. State's Own Tax Revenue (1 to 3) | 36,56,587.2 | 44,10,000.0 | 29,30,000.0 | 43,00,000.0 | 2,47,548.7 | 2,63,300.0 | 2,45,800.0 | 2,63,900.0 | | 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) | 4,60,901.5 | 5,30,000.0 | 3,30,000.0 | 5,00,000.0 | 8,959.2 | 11,299.0 | 11,299.0 | 9,199.0 | | i) Land Revenue | 262.2 | 300.0 | 300.0 | 300.0 | 167.1 | 299.0 | 299.0 | 199.0 | | ii) Stamps and Registration Fees | 4,60,639.3 | 5,29,700.0 | 3,29,700.0 | 4,99,700.0 | 8,792.1 | 11,000.0 | 11,000.0 | 9,000.0 | | iii) Urban Immovable Property Tax | – | – | – | – | – | – | – | – | | 3. Taxes on Commodities and Services (i to viii) | 31,95,685.7 | 38,80,000.0 | 26,00,000.0 | 38,00,000.0 | 2,38,589.5 | 2,52,001.0 | 2,34,501.0 | 2,54,701.0 | | i) Sales Tax (a to e) | 5,47,467.2 | 6,20,000.0 | 3,61,400.0 | 6,20,000.0 | 59,664.4 | 70,000.0 | 70,000.0 | 72,000.0 | | a) State Sales Tax/VAT | 5,32,529.9 | 6,00,000.0 | 3,50,000.0 | 6,00,000.0 | 59,664.4 | 70,000.0 | 70,000.0 | 72,000.0 | | b) Central Sales Tax | 14,982.4 | 18,900.0 | 11,300.0 | 19,800.0 | – | – | – | – | | c) Surcharge on Sales Tax | – | – | – | – | – | – | – | – | | d) Receipts of Turnover Tax | – | – | – | – | – | – | – | – | | e) Other Receipts | -45.1 | 1,100.0 | 100.0 | 200.0 | – | – | – | – | | ii) State Excise | 5,06,800.9 | 6,30,000.0 | 4,49,937.4 | 6,00,000.0 | 86,810.6 | 85,000.0 | 85,000.0 | 90,000.0 | | iii) Taxes on Vehicles | 1,94,809.2 | 2,50,000.0 | 1,50,000.0 | 2,00,000.0 | 13,959.6 | 16,000.0 | 16,000.0 | 10,000.0 | | iv) Taxes on Goods and Passengers | – | – | – | – | – | – | – | – | | v) Taxes and Duties on Electricity | – | – | – | – | – | – | – | – | | vi) Entertainment Tax | -0.5 | – | 0.4 | – | – | – | – | – | | vii) SGST | 19,46,494.6 | 23,80,000.0 | 16,38,600.0 | 23,80,000.0 | 78,154.5 | 81,000.0 | 63,500.0 | 82,700.0 | | viii) Other Taxes and Duties | 114.4 | – | 62.2 | – | 0.4 | 1.0 | 1.0 | 1.0 | | B. Share in Central Taxes (i to x) | – | – | – | – | – | – | – | – | | i) Corporation Tax | – | – | – | – | – | – | – | – | | ii) Income Tax | – | – | – | – | – | – | – | – | | iii) Estate Duty | – | – | – | – | – | – | – | – | | iv) Other Taxes on Income and Expenditure | – | – | – | – | – | – | – | – | | v) Taxes on Wealth | – | – | – | – | – | – | – | – | | vi) Customs | – | – | – | – | – | – | – | – | | vii) Union Excise Duties | – | – | – | – | – | – | – | – | | viii) Service Tax | – | – | – | – | – | – | – | – | | ix) CGST | – | – | – | – | – | – | – | – | | x) Other Taxes and Duties on Commodities and Services | – | – | – | – | – | – | – | – | | II. NON-TAX REVENUE (C+D) | 10,56,993.7 | 11,20,900.0 | 13,14,408.0 | 10,07,010.0 | 4,30,585.3 | 4,63,700.0 | 4,66,200.0 | 5,60,100.0 | | C. State's Own Non-Tax Revenue (1 to 6) | 1,09,688.9 | 80,000.0 | 1,20,000.0 | 1,00,000.0 | 1,63,753.0 | 1,57,400.0 | 1,57,400.0 | 2,05,600.0 | | 1. Interest Receipts | 40,438.4 | 33,000.0 | 67,607.0 | 46,236.0 | 9,922.0 | 11,025.0 | 11,025.0 | 8,200.0 | | 2. Dividends and Profits | 1,584.5 | 2,500.0 | 1,500.0 | 2,000.0 | 266.9 | 300.0 | 300.0 | 100.0 | | 3. General Services | 36,704.3 | 24,236.7 | 20,806.1 | 31,566.5 | 4,939.7 | 4,605.0 | 4,605.0 | 2,570.0 | | of which: State Lotteries | – | – | – | – | | – | | |
| Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) | | (₹ Lakh) | | Item | NATIONAL CAPITAL TERRITORY OF DELHI | PUDUCHERRY | | 2019-20 (Accounts) | 2020-21 (Budget Estimates) | 2020-21 (Revised Estimates) | 2021-22 (Budget Estimates) | 2019-20 (Accounts) | 2020-21 (Budget Estimates) | 2020-21 (Revised Estimates) | 2021-22 (Budget Estimates) | | 1 | 2 | 3 | 4 | 5 | 2 | 3 | 4 | 5 | | 4. Social Services (i to ix) | 19,412.2 | 14,915.3 | 25,329.9 | 15,387.5 | 4,591.3 | 5,326.0 | 5,326.0 | 6,188.0 | | i) Education, Sports, Art and Culture | 2,679.9 | 2,084.8 | 7,735.0 | 2,800.0 | 238.0 | 300.0 | 300.0 | 90.0 | | ii) Medical and Public Health | 11,238.0 | 10,051.0 | 8,126.0 | 9,401.0 | 1,096.3 | 1,200.0 | 1,200.0 | 2,200.0 | | iii) Family Welfare | 37.0 | 1.0 | 1.0 | 1.0 | 1.6 | 3.0 | 3.0 | 2.0 | | iv) Housing | 1,123.9 | 1,251.0 | 1,701.9 | 1,852.0 | 700.0 | 760.0 | 760.0 | 860.0 | | v) Urban Development | 3,162.6 | 1.5 | 6,000.0 | 2.0 | 9.6 | 12.0 | 12.0 | 5.0 | | vi) Labour and Employment | 1,146.4 | 1,500.0 | 1,060.5 | 1,305.5 | 268.7 | 300.0 | 300.0 | 330.0 | | vii) Social Security and Welfare | 24.5 | 25.0 | 705.0 | 25.0 | 38.4 | 50.0 | 50.0 | 165.0 | | viii) Water Supply and Sanitation | – | – | – | – | 2,116.1 | 2,500.0 | 2,500.0 | 2,500.0 | | ix) Others | – | 1.0 | 0.5 | 1.0 | 122.6 | 201.0 | 201.0 | 36.0 | | 5. Fiscal Services | – | – | – | – | – | – | – | – | | 6. Economic Services (i to xvii) | 11,549.6 | 5,348.0 | 4,757.0 | 4,810.0 | 1,44,033.1 | 1,36,144.0 | 1,36,144.0 | 1,88,542.0 | | i) Crop Husbandry | 44.2 | 52.0 | 43.0 | 43.0 | 97.7 | 120.0 | 120.0 | 45.0 | | ii) Animal Husbandry | 11.9 | 53.0 | 11.5 | 13.0 | 8.2 | 20.0 | 20.0 | 15.0 | | iii) Fisheries | 2.0 | 21.0 | 3.0 | 22.0 | 48.8 | 50.0 | 50.0 | 130.0 | | iv) Forestry and Wildlife | 87.1 | 50.0 | 85.0 | 75.0 | 2.2 | 5.0 | 5.0 | 5.0 | | v) Plantations | – | – | – | – | – | – | – | – | | vi) Co-operation | 12.5 | 46.0 | 15.0 | 25.0 | 29.8 | 40.0 | 40.0 | 35.0 | | vii) Other Agricultural Programmes | 1.8 | 4.5 | 5.0 | 4.5 | 0.6 | 1.0 | 1.0 | 1.0 | | viii) Major and Medium Irrigation Projects | 1,355.5 | 700.0 | 800.0 | 850.0 | 0.1 | 1.0 | 1.0 | 1.0 | | ix) Minor Irrigation | – | 0.5 | – | 0.5 | 20.4 | 28.0 | 28.0 | 163.0 | | x) Power | 8,700.3 | 3,001.0 | 2,501.0 | 2,501.0 | 1,42,244.6 | 1,34,000.0 | 1,34,000.0 | 1,86,500.0 | | xi) Petroleum | – | – | – | – | – | – | – | – | | xii) Village and Small Industries | 9.8 | 10.0 | 220.0 | 10.0 | 3.9 | 5.0 | 5.0 | 2.0 | | xiii) Industries@ | 5.4 | 3.5 | 3.5 | 5.0 | 24.4 | 51.0 | 51.0 | 74.0 | | xiv) Ports and Light Houses | – | – | – | – | 1,224.1 | 1,400.0 | 1,400.0 | 1,240.0 | | xv) Road Transport | – | – | – | – | – | – | – | – | | xvi) Tourism | 30.8 | 30.0 | 25.0 | 30.0 | 93.6 | 120.0 | 120.0 | 45.0 | | xvii) Others* | 1,288.5 | 1,376.5 | 1,045.0 | 1,231.0 | 234.6 | 303.0 | 303.0 | 286.0 | | D. Grants from the Centre (1 to 5) | 9,47,304.8 | 10,40,900.0 | 11,94,408.0 | 9,07,010.0 | 2,66,832.3 | 3,06,300.0 | 3,08,800.0 | 3,54,500.0 | | 1. State Plan Schemes | – | – | – | – | – | – | – | – | | of which: Advance release of Plan Assistance for Natural Calamities | – | – | – | – | – | – | – | – | | 2. Central Plan Schemes | – | – | – | – | – | – | – | – | | 3. Centrally Sponsored Schemes | 1,16,948.4 | 1,60,000.0 | 2,42,009.0 | 2,08,760.0 | 25,705.3 | 30,000.0 | 30,000.0 | 30,023.0 | | 4. NEC/ Special Plan Scheme | – | – | – | – | | – | – | – | | 5. Non-Plan Grants (a to c) | 8,30,356.4 | 8,80,900.0 | 9,52,399.0 | 6,98,250.0 | 2,41,127.0 | 2,76,300.0 | 2,78,800.0 | 3,24,477.0 | | a) Statutory Grants | 32,500.0 | 32,500.0 | 32,500.0 | 32,500.0 | – | – | – | – | | b) Grants for relief on account of Natural Calamities | – | – | – | – | 500.0 | 500.0 | 500.0 | 500.0 | | c) Others | 7,97,856.4 | 8,48,400.0 | 9,19,899.0 | 6,65,750.0 | 2,40,627.0 | 2,75,800.0 | 2,78,300.0 | 3,23,977.0 | | of which: | | | | | | | | | | GST compensation | 7,43,600.0 | 7,80,000.0 | 5,00,000.0 | 6,00,000.0 | 86,229.0 | 1,04,000.0 | 1,06,500.0 | 1,49,500.0 | | VAT compensation | – | – | – | – | – | – | – | – | | Central sales tax compensation | – | – | – | – | – | – | – | – | | 0009 | – | – | – | – | – | – | – | – |
| Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.) | | (₹ Lakh) | | Item | All STATES AND UTS | | 2019-20 (Accounts) | 2020-21 (Budget Estimates) | 2020-21 (Revised Estimates) | 2021-22 (Budget Estimates) | | 1 | 2 | 3 | 4 | 5 | | TOTAL REVENUE (I+II) | 26,70,13,766.6 | 33,31,26,229.6 | 27,90,98,356.3 | 34,54,53,964.9 | | I. TAX REVENUE (A+B) | 18,74,67,947.4 | 23,15,74,833.8 | 18,31,09,334.8 | 22,84,49,280.8 | | A. State's Own Tax Revenue (1 to 3) | 12,23,99,275.4 | 14,98,26,291.0 | 12,41,11,722.2 | 15,94,66,499.6 | | 1. Taxes on Income (i+ii) | 6,46,462.0 | 7,06,408.4 | 6,21,689.8 | 7,11,431.6 | | i) Agricultural Income Tax | 976.8 | 1,621.8 | 874.2 | 1,004.9 | | ii) Taxes on Professions, Trades, Callings and Employment | 6,45,485.2 | 7,04,786.6 | 6,20,815.6 | 7,10,426.7 | | 2. Taxes on Property and Capital Transactions (i to iii) | 1,43,22,923.4 | 1,74,22,800.1 | 1,35,24,163.2 | 1,81,50,528.0 | | i) Land Revenue | 11,80,805.1 | 16,18,077.3 | 13,48,122.2 | 17,17,417.0 | | ii) Stamps and Registration Fees | 1,29,83,588.5 | 1,56,19,029.8 | 1,20,02,516.3 | 1,62,40,399.1 | | iii) Urban Immovable Property Tax | 1,58,529.8 | 1,85,693.1 | 1,73,524.6 | 1,92,712.0 | | 3. Taxes on Commodities and Services (i to viii) | 10,74,29,890.1 | 13,16,97,082.5 | 10,99,65,869.2 | 14,06,04,540.0 | | i) Sales Tax (a to e) | 2,89,60,951.4 | 3,42,23,615.8 | 2,91,03,763.6 | 3,53,06,207.9 | | a) State Sales Tax/VAT | 2,49,41,265.6 | 3,14,02,529.1 | 2,67,07,191.6 | 3,23,11,327.9 | | b) Central Sales Tax | 9,63,138.8 | 11,77,270.2 | 11,61,100.2 | 12,91,088.0 | | c) Surcharge on Sales Tax | 163.1 | 46.4 | 106.4 | 135.6 | | d) Receipts of Turnover Tax | 64.8 | 10,962.2 | 10,845.4 | 7,861.3 | | e) Other Receipts | 30,56,319.0 | 16,32,807.9 | 12,24,520.0 | 16,95,795.2 | | ii) State Excise | 1,61,83,300.5 | 1,92,25,736.3 | 1,74,91,676.9 | 2,17,96,820.1 | | iii) Taxes on Vehicles | 71,49,901.0 | 80,71,412.4 | 60,68,151.8 | 84,68,854.6 | | iv) Taxes on Goods and Passengers | 2,38,090.5 | 3,02,624.7 | 2,32,482.8 | 2,47,086.5 | | v) Taxes and Duties on Electricity | 40,91,796.3 | 46,18,359.9 | 48,14,187.7 | 50,31,051.9 | | vi) Entertainment Tax | 8,874.0 | 1,797.5 | 2,460.1 | 2,545.3 | | vii) SGST | 5,05,13,734.0 | 6,48,52,750.3 | 5,18,72,569.3 | 6,93,47,915.0 | | viii) Other Taxes and Duties | 2,83,242.4 | 4,00,785.5 | 3,80,577.2 | 4,04,058.8 | | B. Share in Central Taxes (i to x) | 6,50,68,672.0 | 8,17,48,542.8 | 5,89,97,612.5 | 6,89,82,781.2 | | i) Corporation Tax | 2,21,81,948.1 | 2,51,77,064.3 | 1,72,73,598.9 | 2,04,97,820.1 | | ii) Income Tax | 1,73,63,910.8 | 2,23,69,421.9 | 1,70,96,933.6 | 2,00,26,300.4 | | iii) Estate Duty | 0.0 | 0.0 | 0.0 | 0.0 | | iv) Other Taxes on Income and Expenditure | 8.1 | 2,405.4 | 853.4 | 991.1 | | v) Taxes on Wealth | 964.0 | -631.0 | -409.4 | -748.9 | | vi) Customs | 41,32,484.5 | 52,67,063.1 | 37,69,823.9 | 43,43,959.9 | | vii) Union Excise Duties | 28,87,009.0 | 41,43,695.4 | 23,88,044.6 | 23,77,504.1 | | viii) Service Tax | 2.1 | 76,770.0 | 1,03,994.9 | 58,097.0 | | ix) CGST | 1,84,60,364.0 | 2,47,04,330.0 | 1,83,53,487.7 | 2,16,72,817.6 | | x) Other Taxes and Duties on Commodities and Services | 41,981.4 | 8,423.8 | 11,285.0 | 6,039.9 | | II. NON-TAX REVENUE (C+D) | 7,95,45,819.2 | 10,15,51,395.8 | 9,59,89,021.6 | 11,70,04,684.1 | | C. State's Own Non-Tax Revenue (1 to 6) | 2,60,89,073.4 | 2,72,06,869.7 | 2,11,45,258.8 | 2,86,74,171.6 | | 1. Interest Receipts | 26,44,605.0 | 25,18,188.5 | 29,77,442.2 | 25,46,971.3 | | 2. Dividends and Profits | 2,00,608.1 | 3,01,705.1 | 3,48,131.5 | 2,90,296.5 | | 3. General Services | 1,08,12,193.8 | 68,47,064.7 | 34,38,286.5 | 58,46,086.1 | | of which: State Lotteries | 11,42,051.0 | 13,30,067.1 | 6,89,786.4 | 14,81,568.0 |
| Appendix I : Revenue Receipts of States and Union Territories with Legislature (Concld.) | | (₹ Lakh) | | Item | All STATES AND UTS | | 2019-20 (Accounts) | 2020-21 (Budget Estimates) | 2020-21 (Revised Estimates) | 2021-22 (Budget Estimates) | | 1 | 2 | 3 | 4 | 5 | | 4. Social Services (i to ix) | 29,14,028.0 | 44,14,627.3 | 33,27,455.1 | 43,32,822.1 | | i) Education, Sports, Art and Culture | 9,39,716.7 | 8,43,753.5 | 7,88,259.4 | 8,77,744.3 | | ii) Medical and Public Health | 6,75,658.0 | 5,75,909.7 | 5,86,035.6 | 6,63,909.1 | | iii) Family Welfare | 19,603.0 | 26,476.5 | 20,012.1 | 22,487.5 | | iv) Housing | 86,999.3 | 5,29,521.5 | 5,20,746.7 | 7,88,500.5 | | v) Urban Development | 5,99,203.5 | 17,74,109.9 | 8,29,363.3 | 12,57,259.1 | | vi) Labour and Employment | 2,02,974.2 | 2,41,531.7 | 1,95,183.7 | 2,48,630.0 | | vii) Social Security and Welfare | 75,153.3 | 1,15,673.6 | 85,278.0 | 1,21,849.3 | | viii) Water Supply and Sanitation | 1,73,046.4 | 1,84,326.3 | 2,03,997.7 | 2,26,740.3 | | ix) Others | 1,41,673.6 | 1,23,324.6 | 98,578.7 | 1,25,702.1 | | 5. Fiscal Services | 247.5 | 16.4 | 1,215.2 | 34.3 | | 6. Economic Services (i to xvii) | 95,17,390.9 | 1,31,25,267.8 | 1,10,52,728.4 | 1,56,57,961.4 | | i) Crop Husbandry | 1,17,637.6 | 1,75,827.4 | 1,63,189.7 | 1,98,771.3 | | ii) Animal Husbandry | 31,556.2 | 41,540.8 | 31,677.8 | 40,553.2 | | iii) Fisheries | 21,567.5 | 25,817.9 | 21,553.8 | 30,379.5 | | iv) Forestry and Wildlife | 3,84,111.7 | 6,50,526.9 | 5,46,635.6 | 7,80,881.6 | | v) Plantations | 204.2 | 255.6 | 4.8 | 305.1 | | vi) Co-operation | 61,213.6 | 71,877.5 | 58,724.9 | 77,718.6 | | vii) Other Agricultural Programmes | 9,895.5 | 14,983.4 | 11,427.2 | 14,224.4 | | viii) Major and Medium Irrigation Projects | 5,69,766.9 | 8,12,577.7 | 7,18,792.9 | 12,30,085.9 | | ix) Minor Irrigation | 90,250.2 | 86,772.6 | 76,889.7 | 97,675.6 | | x) Power | 9,99,181.8 | 14,52,317.1 | 12,65,891.6 | 17,85,977.2 | | xi) Petroleum | 7,12,621.7 | 7,94,897.3 | 4,96,199.8 | 7,37,277.9 | | xii) Village and Small Industries | 26,877.1 | 34,653.5 | 24,617.5 | 35,605.4 | | xiii) Industries@ | 56,28,737.4 | 73,57,144.8 | 64,54,847.9 | 79,34,481.7 | | xiv) Ports and Light Houses | 1,64,557.0 | 1,92,820.6 | 1,63,592.6 | 2,10,732.3 | | xv) Road Transport | 1,38,223.7 | 2,85,524.0 | 90,019.9 | 2,89,487.1 | | xvi) Tourism | 36,810.5 | 22,747.5 | 17,518.6 | 24,997.1 | | xvii) Others* | 5,24,178.3 | 11,04,983.3 | 9,11,144.3 | 21,68,807.7 | | D. Grants from the Centre (1 to 5) | 5,34,56,745.8 | 7,43,44,526.1 | 7,48,43,762.7 | 8,83,30,512.5 | | 1. State Plan Schemes | 5,82,641.2 | 23,22,393.8 | 12,13,965.4 | 16,58,784.3 | | of which: Advance release of Plan Assistance for Natural Calamities | 0.0 | 0.0 | 0.0 | 0.0 | | 2. Central Plan Schemes | 1,24,224.9 | 16,252.2 | 13,446.7 | 21,574.9 | | 3. Centrally Sponsored Schemes | 2,37,05,186.1 | 3,79,86,966.0 | 3,64,43,101.5 | 4,32,42,734.6 | | 4. NEC/ Special Plan Scheme | 7,294.3 | 7,500.0 | 25,000.0 | 25,000.0 | | 5. Non-Plan Grants (a to c) | 2,90,37,399.4 | 3,40,11,414.1 | 3,71,48,249.1 | 4,33,82,418.7 | | a) Statutory Grants | 1,17,52,479.2 | 1,71,97,857.8 | 1,91,43,195.6 | 2,12,20,018.2 | | b) Grants for relief on account of Natural Calamities | 7,69,691.0 | 2,04,400.0 | 3,89,421.5 | 2,28,851.0 | | c) Others | 1,65,15,229.2 | 1,66,09,156.3 | 1,76,15,632.1 | 2,19,33,549.5 | | of which: | | | | | | (i) GST compensation | 1,16,39,527.5 | 1,03,46,074.4 | 1,13,11,011.2 | 1,13,53,793.1 | | (ii) VAT compensation | 0.0 | 0.0 | 0.0 | 0.0 | | (iii) Central sales tax compensation | 2,28,316.4 | 4,80,000.0 | 5,58,840.0 | 1,69,710.0 | | (iv) Compensation cess (0009) | 0.0 | 0.2 | 2,274.9 | 0.0 | @ : Include Non-Ferrous Mining and Metallurgical Industries and Other Industries.
* : Include receipts from Dairy Development, Land Reforms, Other Rural Development Programmes, Hill Areas, Civil Aviation, Inland Water Transport, Foreign Trade and Export Promotion, Non-conventional Energy Sources, General Economic Services, Civil Supplies, Roads and Bridges, etc.
Also see notes to Appendices.
Note: Data pertaining to Jammu and Kashmir for 2019-20 is taken from CAG and are provisional.
Source: Budget documents of state government. Details in methodology. | |