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Date : Jan 16, 2023
States: Meghalaya, Mizoram, Nagaland, Odisha
Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item MEGHALAYA MIZORAM
2020-21 (Accounts) 2021-22 (Budget Estimates) 2021-22 (Revised Estimates) 2022-23 (Budget Estimates) 2020-21 (Accounts) 2021-22 (Budget Estimates) 2021-22 (Revised Estimates) 2022-23 (Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 10,68,323.9 15,23,179.0 15,23,179.0 16,03,535.3 7,74,066.9 9,79,580.5 10,29,873.9 11,42,620.5
I. TAX REVENUE (A+B) 6,62,418.8 7,68,411.0 7,68,411.0 8,83,910.0 3,65,810.8 4,04,737.7 4,50,854.2 4,88,453.7
A. State's Own Tax Revenue (1 to 3) 2,07,255.8 2,57,923.0 2,57,923.0 2,57,540.0 64,755.8 71,955.7 78,659.2 80,129.7
1. Taxes on Income (i+ii) 427.8 460.0 460.0 402.0 1,562.8 1,700.5 1,700.5 1,700.5
i) Agricultural Income Tax
ii) Taxes on Professions, Trades, Callings and Employment 427.8 460.0 460.0 402.0 1,562.8 1,700.5 1,700.5 1,700.5
2. Taxes on Property and Capital Transactions (i to iii) 5,284.5 2,581.0 2,581.0 4,269.0 2,547.0 2,916.3 2,916.3 3,028.0
i) Land Revenue 2,128.9 451.0 451.0 451.0 2,073.9 1,800.0 1,800.0 1,900.0
ii) Stamps and Registration Fees 3,155.7 2,130.0 2,130.0 3,818.0 473.1 1,116.3 1,116.3 1,128.0
iii) Urban Immovable Property Tax
3. Taxes on Commodities and Services (i to viii) 2,01,543.5 2,54,882.0 2,54,882.0 2,52,869.0 60,646.0 67,338.8 74,042.4 75,401.2
i) Sales Tax (a to e) 72,508.8 76,752.0 76,752.0 74,751.0 11,366.1 9,500.0 11,502.0 11,502.0
a) Central Sales Tax (215.6) 100.0 100.0 50.0
b) State Sales Tax/VAT 52,436.5 76,221.4 76,221.4 54,490.0 11,360.8 9,500.0 11,500.0 11,500.0
c) Surcharge on Sales Tax
d) Receipts of Turnover Tax
e) Other Receipts 20,288.0 430.6 430.6 20,211.0 5.3 2.0 2.0
ii) State Excise 37,538.1 36,000.0 36,000.0 35,003.0 95.9 100.0 100.0 100.0
iii) Taxes on Vehicles 7,862.5 12,500.0 12,500.0 10,012.0 2,901.3 3,435.8 3,435.8 3,494.7
iv) Taxes on Goods and Passengers 1,071.7 1,000.0 1,000.0 1,100.0 485.1 503.0 503.0 503.0
v) Taxes and Duties on Electricity 161.5 120.0 120.0 151.0
vi) Entertainment Tax 150.7 150.7 6.2 1.5 1.5
vii) State Goods and Services Tax 82,280.7 1,28,310.0 1,28,310.0 1,31,601.0 45,791.4 53,800.0 58,500.0 59,800.0
viii) Other Taxes and Duties 120.0 49.3 49.3 251.0
B. Share in Central Taxes (i to x) 4,55,163.0 5,10,488.0 5,10,488.0 6,26,370.0 3,01,055.0 3,32,782.0 3,72,195.0 4,08,324.0
i) Central Goods and Services Tax (CGST) 1,36,427.0 1,64,942.0 1,64,942.0 2,05,670.0 89,791.0 1,07,524.0 1,17,394.0 1,34,074.0
ii) Corporation Tax 1,36,490.0 1,48,525.0 1,48,525.0 1,95,576.0 90,603.0 96,822.0 1,17,673.0 1,27,494.0
iii) Income Tax 1,39,824.0 1,50,929.0 1,50,929.0 1,88,886.0 92,854.0 98,389.0 1,13,172.0 1,23,133.0
iv) Estate Duty
v) Other Taxes on Income and Expenditure
vi) Taxes on Wealth (6.0) (6.0) (7.0) (4.0) (4.0) (5.0)
vii) Customs 24,950.0 30,846.0 30,846.0 27,157.0 16,209.0 20,108.0 18,399.0 17,704.0
viii) Union Excise Duties 15,413.0 14,937.0 14,937.0 8,459.0 10,151.0 9,738.0 5,356.0 5,514.0
ix) Service Tax 1,773.0 315.0 315.0 629.0 1,242.0 205.0 205.0 410.0
x) Other Taxes and Duties on Commodities and Services 286.0 205.0
II. NON-TAX REVENUE (C+D) 4,05,905.1 7,54,768.0 7,54,768.0 7,19,625.3 4,08,256.1 5,74,842.8 5,79,019.7 6,54,166.8
C. State's Own Non-Tax Revenue (1 to 6) 52,317.0 69,403.0 69,403.0 73,072.0 56,176.3 85,226.3 86,284.2 83,643.0
1. Interest Receipts 1,153.4 3,498.0 3,498.0 1,395.0 1,912.2 5,307.0 5,307.0 5,837.7
2. Dividends and Profits 0.2 16.0 16.0 18.0
3. General Services 4,758.0 5,382.0 5,382.0 5,758.0 3,454.7 5,632.7 5,632.7 5,729.8
of which: State Lotteries 676.0 676.0 560.1 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
2020-21 (Accounts) 2021-22 (Budget Estimates) 2021-22 (Revised Estimates) 2022-23 (Budget Estimates) 2020-21 (Accounts) 2021-22 (Budget Estimates) 2021-22 (Revised Estimates) 2022-23 (Budget Estimates)
1 2 3 4 5 2 3 4 5
4. Social Services (i to ix) 1,610.4 1,906.0 1,906.0 1,947.0 6,515.8 7,424.6 7,424.6 8,017.0
i) Education, Sports, Art and Culture 89.7 117.0 117.0 109.0 366.1 385.8 385.8 424.4
ii) Medical and Public Health 259.4 249.0 249.0 313.0 516.1 40.9 40.9 45.0
iii) Family Welfare 1.5 1.5 1.6
iv) Water Supply and Sanitation 595.5 626.0 626.0 721.0 5,465.2 6,500.0 6,500.0 7,000.0
v) Housing 47.1 54.0 54.0 57.0 105.3 200.5 200.5 220.5
vi) Urban Development 6.6 2.0 2.0 7.0 16.5 75.2 75.2 82.8
vii) Labour and Employment 600.1 823.0 823.0 726.0 35.5 76.6 76.6 84.2
viii) Social Security and Welfare 1.4 4.0 4.0 1.0 1.1 134.7 134.7 148.2
ix) Others 10.5 31.0 31.0 13.0 10.0 9.5 9.5 10.4
5. Fiscal Services 1,205.6 20.0 20.0 22.0
6. Economic Services (i to xvii) 44,795.0 58,601.0 58,601.0 63,954.0 43,088.0 66,842.0 67,899.9 64,036.5
i) Crop Husbandry 202.5 277.0 277.0 246.0 124.5 86.2 86.2 94.8
ii) Animal Husbandry 196.0 231.0 231.0 254.0 143.7 96.0 96.0 155.6
iii) Fisheries 11.0 2.0 2.0 2.0 137.5 121.3 121.3 133.5
iv) Forestry and Wildlife 10,212.4 12,000.0 12,000.0 12,000.0 373.8 500.0 500.0 550.0
v) Plantations
vi) Co-operation 473.6 5.0 5.0 574.0 45.9 110.0 110.0 121.0
vii) Other Agricultural Programmes 3.8 137.0 137.0 151.0 112.6 353.2 153.2 203.5
viii) Major and Medium Irrigation Projects
ix) Minor Irrigation 31.3 79.0 79.0 63.0 1.0 3.6 3.6 3.9
x) Power 123.8 424.0 424.0 171.0 39,801.2 62,500.0 62,500.0 58,700.0
xi) Petroleum 13.1 94.8 72.0 104.3
xii) Village and Small Industries 57.6 75.0 75.0 83.0
xiii) Industries@ 24,643.6 44,998.0 44,998.0 50,000.0 502.8 1,000.0 1,000.0 1,100.0
xiv) Ports and Light Houses
xv) Road Transport 34.6 150.0 150.0 153.2
xvi) Tourism 1.1 87.0 87.0 96.0 180.1 350.0 350.0 350.0
xvii) Others* 8,838.4 286.0 286.0 314.0 1,617.2 1,477.0 2,757.6 2,366.7
D. Grants from the Centre (1 to 7)** 3,53,588.2 6,85,365.0 6,85,365.0 6,46,553.3 3,52,079.8 4,89,616.5 4,92,735.5 5,70,523.8
1. State Plan Schemes
2. Central Plan Schemes
3. Centrally Sponsored Schemes 2,55,440.5 4,18,260.0 4,18,260.0 4,05,865.6 1,32,993.7 2,57,039.1 2,57,039.1 2,91,827.4
4. NEC/ Special Plan Scheme
5. Finance Commission Grants 69,199.3 1,54,600.0 1,54,600.0 1,31,000.0 1,72,548.0 1,94,000.0 1,97,119.0 1,80,119.0
i) Post Devolution Revenue Deficit Grants 49,099.3 1,27,900.0 1,27,900.0 1,03,300.0 1,63,348.0 1,79,000.0 1,79,000.0 1,61,500.0
ii) Grants for Rural Local Bodies 9,100.0 13,500.0 13,500.0 14,000.0
iii) Grants for Urban Local Bodies 4,400.0 6,600.0 6,600.0 6,900.0 4,500.0 10,300.0 10,300.0 10,600.0
iv) Grant in aid for State Disaster Response Fund 6,600.0 6,600.0 6,600.0 6,800.0 4,700.0 4,700.0 4,700.0 4,900.0
v) Others (including Health Sector Grants) 3,119.0 3,119.0
6. Grants under proviso to Article 275(1) of the Constitution 3,470.9 1,577.4 1,577.4 1,577.4
7. Other Grants 28,948.5 1,12,505.0 1,12,505.0 1,09,687.7 43,067.2 37,000.0 37,000.0 97,000.0
of which: GST Compensation (1)#
GST Compensation (2)# 17,194.9 10,000.0 10,000.0 5,000.0

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item NAGALAND ODISHA
2020-21 (Accounts) 2021-22 (Budget Estimates) 2021-22 (Revised Estimates) 2022-23 (Budget Estimates) 2020-21 (Accounts) 2021-22 (Budget Estimates) 2021-22 (Revised Estimates) 2022-23 (Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL REVENUE (I+II) 11,42,743.1 14,65,681.7 12,79,957.3 16,07,511.6 1,04,38,724.3 1,25,60,000.0 1,41,39,565.6 1,63,96,652.0
I. TAX REVENUE (A+B) 4,43,199.3 5,05,626.0 5,66,444.0 6,06,424.0 61,80,083.5 67,63,668.0 75,16,367.0 82,97,788.0
A. State's Own Tax Revenue (1 to 3) 1,02,495.3 1,27,167.0 1,33,503.0 1,41,749.0 34,25,816.5 37,50,000.0 41,46,700.0 46,00,000.0
1. Taxes on Income (i+ii) 3,123.9 3,750.0 3,006.0 3,294.0 22,913.4 23,000.0 23,800.0 25,000.0
i) Agricultural Income Tax
ii) Taxes on Professions, Trades, Callings and Employment 3,123.9 3,750.0 3,006.0 3,294.0 22,913.4 23,000.0 23,800.0 25,000.0
2. Taxes on Property and Capital Transactions (i to iii) 333.8 440.0 381.0 395.0 3,54,541.1 2,40,000.0 2,88,300.0 2,62,000.0
i) Land Revenue 108.8 125.0 80.0 85.0 60,340.2 60,000.0 60,000.0 61,000.0
ii) Stamps and Registration Fees 225.0 310.0 300.0 310.0 2,94,200.9 1,80,000.0 2,28,300.0 2,01,000.0
iii) Urban Immovable Property Tax 5.0 1.0
3. Taxes on Commodities and Services (i to viii) 99,037.6 1,22,977.0 1,30,116.0 1,38,060.0 30,48,362.1 34,87,000.0 38,34,600.0 43,13,000.0
i) Sales Tax (a to e) 20,549.9 32,500.0 26,500.0 28,000.0 7,77,689.2 9,00,000.0 9,89,800.0 11,20,830.0
a) Central Sales Tax 1,576.9 1,910.0 1,407.0 2,083.4
b) State Sales Tax/VAT 7,76,099.7 8,98,085.5 9,88,297.2 11,18,649.6
c) Surcharge on Sales Tax
d) Receipts of Turnover Tax
e) Other Receipts 20,549.9 32,500.0 26,500.0 28,000.0 12.6 4.5 95.8 97.0
ii) State Excise 454.5 550.0 300.0 320.0 4,05,305.8 5,40,000.0 5,63,500.0 6,49,600.0
iii) Taxes on Vehicles 9,329.3 14,500.0 11,000.0 11,500.0 1,52,633.9 2,10,000.0 1,79,500.0 2,10,300.0
iv) Taxes on Goods and Passengers 1,561.7 2,500.0 1,850.0 2,000.0 14,568.8 7,000.0 9,000.0 5,500.0
v) Taxes and Duties on Electricity 540.5 10.0 475.0 475.0 3,93,846.2 3,30,000.0 3,85,000.0 3,78,870.0
vi) Entertainment Tax (0.8) (0.1) (0.1) (0.1)
vii) State Goods and Services Tax 66,380.6 72,671.5 89,500.0 95,765.0 13,04,319.0 15,00,000.0 17,07,800.0 19,47,900.0
viii) Other Taxes and Duties 221.0 245.5 491.0 0.1 0.1 0.1
B. Share in Central Taxes (i to x) 3,40,704.0 3,78,459.1 4,32,941.0 4,64,675.0 27,54,267.0 30,13,668.0 33,69,667.0 36,97,788.0
i) Central Goods and Services Tax (CGST) 1,01,970.0 1,07,469.6 1,27,948.0 1,52,576.0 8,15,990.0 9,73,736.0 10,86,537.0 12,14,174.0
ii) Corporation Tax 1,02,392.0 1,29,122.1 1,30,324.0 1,45,089.0 8,32,809.0 8,76,819.0 10,20,191.0 11,54,590.0
iii) Income Tax 1,04,912.0 1,01,175.4 1,30,740.0 1,40,125.0 8,54,028.0 8,91,013.0 9,80,401.0 11,15,090.0
iv) Estate Duty
v) Other Taxes on Income and Expenditure
vi) Taxes on Wealth 18.0 (5.0) (38.0) (38.0) (41.0)
vii) Customs 18,546.0 24,004.9 28,176.0 20,147.0 1,44,684.0 1,82,098.0 1,91,626.0 1,60,323.0
viii) Union Excise Duties 11,523.0 16,687.1 12,057.0 6,276.0 92,332.0 88,183.0 89,001.0 49,939.0
ix) Service Tax 1,361.0 3,678.0 467.0 12,356.0 1,857.0 1,949.0 3,713.0
x) Other Taxes and Duties on Commodities and Services 2,068.0
II. NON-TAX REVENUE (C+D) 6,99,543.8 9,60,055.7 7,13,513.3 10,01,087.6 42,58,640.7 57,96,332.0 66,23,198.6 80,98,864.0
C. State's Own Non-Tax Revenue (1 to 6) 24,259.7 28,341.0 26,478.0 29,067.2 19,51,806.2 20,00,000.0 44,58,500.6 48,20,000.0
1. Interest Receipts 454.9 700.0 325.0 325.0 1,26,179.0 3,09,000.0 1,26,100.0 1,47,220.0
2. Dividends and Profits 246.8 50.0 50.0 1,06,281.1 1,02,500.0 60,000.0 65,000.0
3. General Services 2,644.1 3,477.0 1,541.5 1,576.5 1,92,932.2 73,281.5 58,153.0 72,251.0
of which: State Lotteries

Appendix I : Revenue Receipts of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item NAGALAND ODISHA
2020-21 (Accounts) 2021-22 (Budget Estimates) 2021-22 (Revised Estimates) 2022-23 (Budget Estimates) 2020-21 (Accounts) 2021-22 (Budget Estimates) 2021-22 (Revised Estimates) 2022-23 (Budget Estimates)
1 2 3 4 5 2 3 4 5
4. Social Services (i to ix) 1,316.0 1,643.1 1,843.6 1,224.6 25,103.3 24,716.0 18,299.6 24,883.7
i) Education, Sports, Art and Culture 202.4 500.0 200.0 200.0 6,160.4 3,285.0 1,990.0 2,755.0
ii) Medical and Public Health 51.0 35.0 100.0 100.0 7,699.5 5,911.0 7,586.0 8,260.0
iii) Family Welfare 0.1 0.1 0.1 2.4 9.0 11.0 95.8
iv) Water Supply and Sanitation 278.5 325.0 235.0 250.0 5,284.2 9,000.0 5,600.0 7,219.3
v) Housing 711.0 750.0 655.0 655.0 1,939.6 2,500.0 2,100.0 2,683.0
vi) Urban Development 2.0 1.0 1.0 501.9 440.0 70.0 75.0
vii) Labour and Employment 12.9 26.0 15.0 15.0 1,570.6 1,331.0 710.0 1,531.0
viii) Social Security and Welfare 1.0 635.0 1.0 301.3 72.5 22.0 45.0
ix) Others 60.2 4.0 2.5 2.5 1,643.4 2,167.5 210.6 2,219.6
5. Fiscal Services
6. Economic Services (i to xvii) 19,597.8 22,520.9 22,717.9 25,891.1 15,01,310.7 14,90,502.5 41,95,948.0 45,10,645.3
i) Crop Husbandry 9.7 10.0 7.0 7.0 949.0 2,430.0 492.0 1,050.0
ii) Animal Husbandry 34.5 68.0 45.0 48.0 147.6 185.0 142.6 205.0
iii) Fisheries 4.1 3.3 2.0 2.0 172.3 150.5 56.5 151.0
iv) Forestry and Wildlife 1,155.1 1,425.0 1,425.0 1,500.0 3,287.4 4,000.0 2,080.0 4,145.0
v) Plantations
vi) Co-operation 302.7 165.0 185.0 190.0 376.7 320.0 90.0 300.0
vii) Other Agricultural Programmes 0.2 5.5 5.8 322.3 255.4 199.0 295.0
viii) Major and Medium Irrigation Projects 79,610.1 88,900.0 76,000.0 1,00,200.0
ix) Minor Irrigation 2.0 0.5 0.5 1,170.4 1,100.0 1,100.0 2,500.0
x) Power 17,141.8 18,500.0 19,500.0 22,500.0 87.1 149.0 64.0 214.0
xi) Petroleum 5.3 10.0 6.0 6.2
xii) Village and Small Industries 13.6 9.0 13.0 1.5 78.3 84.2 145.0 192.0
xiii) Industries@ 230.3 118.0 170.0 175.0 13,79,528.6 13,70,078.0 40,00,014.4 43,44,424.0
xiv) Ports and Light Houses 15,104.9 13,500.0 18,700.0 19,000.0
xv) Road Transport 323.6 900.0 475.0 510.0
xvi) Tourism 8.5 75.0 22.0 25.0 9.8 134.0 32.0 56.0
xvii) Others* 373.9 1,245.5 867.9 926.4 20,460.9 9,206.4 96,826.5 37,907.1
D. Grants from the Centre (1 to 7)** 6,75,284.1 9,31,714.6 6,87,035.3 9,72,020.4 23,06,834.5 37,96,332.0 21,64,698.0 32,78,864.0
1. State Plan Schemes
2. Central Plan Schemes
3. Centrally Sponsored Schemes 2,66,057.6 4,28,214.6 1,96,844.3 4,84,719.4 12,54,460.5 21,54,196.0 14,33,524.4 20,16,443.2
4. NEC/ Special Plan Scheme
5. Finance Commission Grants 4,09,226.6 5,03,500.0 4,90,191.0 4,87,301.0 4,94,900.0 5,35,700.0 4,55,700.0 4,73,217.0
i) Post Devolution Revenue Deficit Grants 3,91,694.3 4,55,700.0 4,55,700.0 4,53,000.0
ii) Grants for Rural Local Bodies 2,25,800.0 2,02,346.0 1,58,146.0 1,63,000.0
iii) Grants for Urban Local Bodies 9,250.0 13,700.0 18,690.0 14,300.0 1,08,700.0 92,954.0 87,154.0 90,465.0
iv) Grant in aid for State Disaster Response Fund 4,100.0 24,100.0 4,100.0 4,300.0 1,60,400.0 1,60,400.0 1,30,400.0 1,43,650.0
v) Others (including Health Sector Grants) 4,182.3 10,000.0 11,701.0 15,701.0 80,000.0 80,000.0 76,102.0
6. Grants under proviso to Article 275(1) of the Constitution 15,315.0 26,700.0 19,329.7 23,505.9
7. Other Grants 5,42,159.0 10,79,736.0 2,56,144.0 7,65,698.0
of which: GST Compensation (1)#
GST Compensation (2)# 4,36,159.2 9,25,300.0 1,20,533.0 6,22,600.0

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