In India states earn revenue through own taxes, central taxes, non-taxes and central grants. For most states, own taxes form the largest part of the total state revenue. Taxes as per the state list includes land revenue, taxes on agricultural income, electricity duty, luxury tax, entertainment tax and stamp duty.
Data The following list has been compiled from Reserve Bank of India's "Handbook of Statistics on Indian States".
(in ₹ crores) + State-wise Own Tax Revenue (in ₹ Billion) States 1990–91 1991–92 1992–93 1993–94 1994–95 1995–96 1996–97 1997–98 1998–99 1999-00 2000–01 2001–02 2002–03 2003–04 2004–05 2005–06 2006–07 2007–08 2008–09 2009–10 2010–11 2011–12 2012–13 2013–14 2014–15 2015–16 2016–17 2017–18 (RE) 2018–19 (BE) I. Non-Special Category Andhra Pradesh 26.5 30.6 33.9 38.3 42.3 41.2 48.8 71.1 79.6 90.1 105.5 125.6 126.2 138.1 162.5 192.1 239.3 287.9 333.6 351.8 451.4 532.8 598.8 641.2 426.2 399.1 441.8 527.2 655.3 Bihar 11.4 13.1 15.6 17.5 18.4 19.7 22.5 23.9 26.7 36.4 29.4 24.4 27.6 33.6 33.4 35.6 40.3 50.9 61.7 80.9 98.7 126.1 162.5 199.6 207.5 254.5 237.4 320 310 Chhattisgarh – – – – – – – – – – 7.5 19.9 23.3 25.9 32.3 40.5 50.5 56.2 65.9 71.2 90.1 107.1 130.3 143.4 157.1 170.7 189.5 202 188.9 Goa 0.9 1.1 1.4 1.9 2.3 2.7 3 3.7 3.6 4.6 5.2 5.7 6 7.1 8.6 11 12.9 13.6 16.9 17.6 21.4 25.5 29.4 35.8 39 39.8 42.6 48.5 52.8 Gujarat 24 28.9 34.6 39.4 47.4 53.2 60.7 65.9 76.2 81.6 90.5 92.5 95.2 111.7 129.6 157 184.7 218.9 235.6 267.4 363.4 442.5 539 563.7 613.4 626.5 644.4 779.7 887.3 Haryana 10.7 13 14.5 15.9 18.9 21.7 21.4 23.7 31.2 35.2 43.1 49.7 55.5 63.5 74.4 90.8 109.3 116.2 116.6 132.2 167.9 204 235.6 255.7 276.3 309.3 340.3 446.9 491.3 Jharkhand – – – – – – – – – – – 20.8 22.8 22.8 24 28.9 31.3 35.5 50.8 55.6 59.7 69.5 82.2 93.8 103.5 114.8 133 184 192.5 Karnataka 23.3 29 31 38.1 42.9 52.7 57.7 64.1 69.4 77.4 90.4 98.5 104.4 125.7 160.7 186.3 233 259.9 276.5 305.8 384.7 464.8 537.5 626 701.8 755.5 829.6 855.9 958.2 Kerala 13.4 16.7 18.9 23.4 28 33.8 39 45 46.5 51.9 58.7 59.2 73 80.9 89.6 97.8 119.4 136.7 159.9 176.3 217.2 257.2 300.8 320 352.3 390 421.8 488.2 585.9 Madhya Pradesh 17.5 21.2 23.3 26.8 28.7 35.2 41 45.6 51.1 58 56.4 47 61.7 67.9 77.7 91.2 104.7 120.2 136.1 172.7 214.2 269.7 305.8 335.5 365.7 402.1 441.9 463.4 546.6 Maharashtra 51.2 59.5 65.6 77 94.5 109.3 117.2 137.2 142 172.7 197.2 212.9 228.1 251.6 306.1 335.4 401 475.3 520.3 591.1 750.3 876.1 1034.5 1086 1150.6 1266.1 1365.9 1649.8 1880.4 Odisha 6.7 6.7 7.6 8.6 9.2 11.3 13.4 14.2 14.9 17 21.8 24.7 28.7 33 41.8 50 60.7 68.6 80 89.8 111.9 134.4 150.3 168.9 198.3 225.3 228.5 265.2 285.5 Punjab 12.9 15.4 17.6 21.5 26 26.5 27.4 30.4 32.6 39.5 49 48.2 57.1 61.5 69.5 89.9 90.2 99 111.5 120.4 168.3 188.4 225.9 240.8 255.7 266.9 277.5 354.9 425.6 Rajasthan 12.2 15.5 17.3 19.5 23.1 27.3 31.2 36.1 39.4 45.3 53 56.7 62.5 72.5 84.2 98.8 116.1 132.8 149.4 164.1 207.6 253.8 305 334.8 386.7 427.1 443.7 518.2 581 Tamil Nadu 31.2 37.3 41.6 48 58.3 71.5 79.8 86.9 96.3 109.2 122.8 130.1 143.4 159.4 193.6 233.3 277.7 296.2 336.8 365.5 477.8 595.2 712.5 737.2 786.6 804.8 859.4 912.8 999.3 Telangana – – – – – – – – – – – – – – – – – – – – – – – 0 292.9 399.7 484.1 613.7 737.5 Uttar Pradesh 31.6 35 38.9 41.3 48.8 54.7 63.1 70 79.1 94 109.8 103.3 127.7 136 156.9 188.6 230 249.6 286.6 338.8 413.5 526.1 581 665.8 741.7 811.1 859.7 949.6 1227 West Bengal 21.3 24.5 26.1 29.1 37.3 41.3 42.6 45.2 47.8 51 59.2 65.1 70.5 87.7 99.2 103.9 117 131.3 144.2 169 211.3 249.4 328.1 358.3 394.1 424.9 454.7 454.8 452.3 II. Special Category Arunachal Pradesh 0 0 0 0 0.1 0.1 0.1 0.1 0.1 0.1 0.2 0.3 0.4 0.4 0.5 0.6 0.8 1 1.4 1.7 2.1 3.2 3.2 4.3 4.6 5.4 7.1 7.5 9.3 Assam 4.2 5.1 5.2 6.1 6.3 7 7.7 8.8 9.8 12.3 14.1 15.7 19.4 20.7 27.1 32.3 34.8 33.6 41.5 49.9 59.3 76.4 82.5 89.9 94.5 101.1 120.8 97.7 116.4 Himachal Pradesh 1.6 1.9 2.2 2.6 3 3.4 4.1 4.8 5.7 6.2 7.3 9.2 8.9 9.8 12.5 15 16.6 19.6 22.4 25.7 36.4 41.1 46.3 51.2 59.4 67 70.4 73.8 82.5 Jammu and Kashmir 1.6 1.6 2.1 2.3 2.4 2.9 2.9 3.7 4.4 5.8 7.5 8.6 9.8 11.5 14 16.9 19 23 26.9 30.7 34.8 47.5 58.3 62.7 63.3 73.3 78.2 101.4 111.9 Manipur 0.2 0.1 0.2 0.2 0.2 0.3 0.1 0.4 0.3 0.4 0.5 0.5 0.7 0.7 0.8 0.9 1.2 1.5 1.7 2 2.7 3.7 3.3 4.7 5.2 5.5 5.9 6.4 7.6 Meghalaya 0.4 0.4 0.4 0.5 0.6 0.7 0.8 0.7 0.9 1 1.2 1.4 1.5 1.8 2.1 2.5 3 3.2 3.7 4.4 5.7 7 8.5 9.5 9.4 10.6 11.9 15.6 17.2 Mizoram 0 0 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.2 0.3 0.3 0.4 0.6 0.7 0.8 0.9 1.1 1.3 1.8 2.2 2.3 2.7 3.6 4.4 4.8 4.8 Nagaland 0.2 0.2 0.2 0.2 0.2 0.2 0.3 0.3 0.4 0.4 0.6 0.5 0.6 0.7 0.8 1.1 1.2 1.3 1.6 1.8 2.3 3 3.4 3.3 3.9 4.3 5.1 5.7 6.4 Sikkim 0.1 0.1 0.1 0.1 0.1 0.2 0.2 0.3 0.3 0.3 0.7 0.8 1.1 1.1 1.2 1.5 1.7 2 1.8 2.2 2.8 2.9 4.4 5.2 5.3 5.7 6.5 7 7.7 Tripura 0.3 0.3 0.3 0.4 0.4 0.5 0.6 0.7 0.8 1 1.3 1.6 1.8 2.2 2.4 3 3.4 3.7 4.4 5.3 6.2 8.6 10 10.7 11.7 13.3 14.2 14.7 17.1 Uttarakhand – – – – – – – – – – 3 8.9 10.2 12.3 14.4 17.9 25.1 27.4 30.4 35.6 44.1 56.2 64.1 73.6 83.4 93.8 109 134.5 149.6 All-States 303.5 357.6 398.7 458.7 539.5 617.5 685.7 782.9 859.1 991.5 1135.8 1232 1368.2 1540.4 1820.3 2123.1 2525.5 2865.5 3219.3 3630.6 4607.1 5574 6545.5 7124.2 7792.8 8471.4 9129.1 10503.5 11988 Memo item: NCT Delhi – – – 5.5 17.9 21.1 25.3 29.4 30.9 34.3 44 49 53.2 58.8 71.1 89.4 101.6 117.8 121.8 134.5 164.8 199.7 234.3 259.2 266 302.3 311.4 366 420 Puducherry – – – – – – – – – – – – – – 8.7 15 15.9 19.2 19 19.9 22.6 24 27.2 27.5 No. State/UT 2016–172017–18 (RE)Change in annual collection between
2009–10 and 2017–18 (RE)All-states9129.110503.5 6872.9Non-Special Category 1 Andhra Pradesh441.8527.2 175.4 2 Bihar237.4320 239.1 3 Chhattisgarh189.5202 130.8 4 Goa42.648.5 30.9 5 Gujarat644.4779.7 512.3 6Haryana340.3446.9 314.7 7Jharkhand133184 128.4 8 Karnataka829.6855.9 550.1 9 Kerala421.8488.2 311.9 10 Madhya Pradesh441.9463.4 290.7 11 Maharashtra1365.91649.8 1058.7 12 Odisha228.5265.2 175.4 13 Punjab277.5354.9 234.5 14 Rajasthan443.7518.2 354.1 15 Tamil Nadu859.4912.8 547.3 16 Telangana484.1613.7 17 Uttar Pradesh859.7949.6 610.8 18 West Bengal454.7454.8 285.8Special Category 19 Arunachal Pradesh7.17.5 5.8 20 Assam120.897.7 47.8 21 Himachal Pradesh70.473.8 48.1 22 Jammu and Kashmir78.2101.4 70.7 23 Manipur5.96.4 4.4 24 Meghalaya11.915.6 11.2 25 Mizoram4.44.8 3.7 26 Nagaland5.15.7 3.9 27 Sikkim6.57 4.8 28 Tripura14.214.7 9.4 29 Uttarakhand109134.5 98.9Non-Special Category UT30NCT Delhi311.4366 231.531Puducherry2427.2 18.5 Notes
State Government revenue and spending
Article 246 of the Indian Constitution, distributes legislative powers including taxation, between the Parliament of India and the State Legislature.
The constitution does not have provision for the central government and the States to have concurrent power of taxation. The tables below lists the thirteen taxes to be levied by the Central government and nineteen taxes by States including Gujarat.
Central government of India SL. No. Taxes as per Union List 82 Income tax: Taxes on income other than agricultural income. 83 Custom Duty: Duties of customs including export duties 84 Excise Duty: Duties of excise on the following goods manufactured or produced in India namely (a)Petroleum crude (b)high speed diesel (c)motor spirit (commonly known as petrol) (d)natural gas (e) aviation turbine fuel and (f)Tobacco and tobacco products 85 Corporation Tax 86 Taxes on capital value of assets, exclusive of agricultural land, of individuals and companies, taxes on capital of companies 87 Estate duty in respect of property other than agricultural land 88 Duties in respect of succession to property other than agricultural land 89 Terminal taxes on goods or passengers, carried by railway, sea or air; taxes on railway fares and freight. 90 Taxes other than stamp duties on transactions in stock exchanges and futures markets 92A Taxes on sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce 92B Taxes on the consignment of goods in the course of inter-State trade or commerce 97 All residuary types of taxes not listed in any of the three lists of Seventh Schedule of Indian Constitution
State governments SL. No. Taxes as per State List 45 Land revenue, including the assessment and collection of revenue, the maintenance of land records, survey for revenue purposes and records of rights, and alienation of revenues etc. 46 Taxes on agricultural income 47 Duties in respect of succession to agricultural land. 48 Estate Duty in respect of agricultural land 49 Taxes on lands and buildings. 50 Taxes on mineral rights. 51 Duties of excise for following goods manufactured or produced within the State (i) alcoholic liquors for human consumption, and (ii) opium, Indian hemp and other narcotic drugs and narcotics. 53 Electricity Duty:Taxes on the consumption or sale of electricity 54 Taxes on sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), Natural gas aviation turbine fuel and alcohol liquor for human consumption but not including sale in the course of inter state or commerce or sale in the source of international trade or commerce such goods. 56 Taxes on goods and passengers carried by roads or on inland waterways. 57 Taxes on vehicles suitable for use on roads. 58 Taxes on animals and boats. 59 Tolls. 60 Taxes on profession, trades, callings and employments. 61 Capitation taxes. 62 Taxes on entertainment and amusements to be extent levied and collected by a panchayat or Municipality or a regional council or a district council. 63 Stamp duty
Goods and Services Tax The tax came into effect from 1 July 2017 through the implementation of the One Hundred and First Amendment of the Constitution of India by the Indian government. The GST replaced existing multiple taxes levied by the central and state governments. It an indirect tax (or consumption tax) used on the supply of goods and services. It is a comprehensive, multistage, destination-based tax: comprehensive because it has subsumed almost all the indirect taxes except a few state taxes. Multi-staged as it is, the GST is imposed at every step in the production process, but is meant to be refunded to all parties in the various stages of production other than the final consumer and as a destination-based tax, it is collected from point of consumption and not point of origin like previous taxes.
See also Taxation in India GSP of Indian states Demographics of India List of most populous cities in India List of most populous metropolitan areas in India
References
Further reading