Lok Sabha Question No. 151 (UNSTARRED), answered on 2017-12-15
Subject: GST Collections
Ministry: FINANCE
Asked by: T. RADHAKRISHNAN, ASHOK SHANKARRAO CHAVAN, NARANBHAI KACHHADIA, VIJAY KUMAR S.R., KUNWAR HARIBANSH SINGH, SUDHEER GUPTA, GAJANAN CHANDRAKANT KIRTIKAR

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 151

TO BE ANSWERED ON FRIDAY, THE 15 th  DECEMBER, 2017 24 AGRAHAYANA, 1939 (SAKA)

## GST COLLECTIONS

## 151. SHRI T. RADHAKRISHNAN:

SHRI ASHOK SHANKARRAO CHAVAN: SHRI NARANBHAI KACHHADIYA: SHRI S. R. VIJAYKUMAR: KUNWAR HARIBANSH SINGH: SHRI SUDHEER GUPTA: SHRI GAJANAN KIRTIKAR

Will the Minister of FINANCE be pleased to state:

- a)  whether the Government has analysed the Goods and Services Tax (GST) after its introduction and if so, the details thereof;
- b)  the total tax collections under GST Since its implementation, Union/State- wise;
- c)  whether the said tax collection has exceeded the estimates made and if so the details thereof;
- d)  whether there is increase of number of taxpayers after the Introduction of GST and if so, the details thereof; and
- e)  whether the Government proposes to reduce the GST rates of some products and if so, the details thereof and the time by which it is likely to be reduced?

## ANSWER MINISTER OF STATE IN MINISTRY OF FINANCE (SHRI SHIV PRATAP SHUKLA)

- a)  The  Government  has  been  taking  feedback  from  various  stakeholders  like associations  of  Commerce  and  Industry,  tax  practitioners  and  consumers  on implementation of various aspects of GST relating to rationalization of tax rate structure and simplification of various processes from time to time. The same have been considered by the GST Council in its various meetings and as per Council's recommendation, a number of notifications relating to changes in GST rate  structure  under  provisions  of  relevant  sections  of  Central  Goods  and Services Tax (CGST) Act and Integrated Goods and Services Tax (IGST) Act have been issued. Besides, amendments have also been carried out in Rules for simplification of various procedures.
2. (b) and (c): The amount collected under GST since its implementation till 30 th  Nov, 2017 is given at Annexure.
3. No target has been fixed for collection under GST since, in absence of any past precedent, it shall be difficult to make revenue estimates due to a number of factors like overlap of taxpayers pre and post introduction of GST, variation in exemption limits between Centre and States and among States and mechanism

of apportionment of fund under IGST.

- (d) 64,12,238 existing taxpayers have migrated to GST and 33,20,368 tax payers have taken new registration.
- (e) The Government notifies GST rates on supply of goods or services or both based on the recommendations  of  the GST  Council. Any  decision related to modification of GST rates will be taken by the GST Council in accordance with the provisions of Article 279A (4) of the Constitution. Decisions taken by the GST Council regarding GST rates, in various meetings in the past including the last meeting held at Guwahati on 10 th  November, 2017 have been notified.

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ANNEXURE GST collections (till 30th November) (Rs. In crore)

| State                       | CGST   |   IGST | SGST   |   CESS |
|-----------------------------|--------|--------|--------|--------|
| Jammu and Kashmir           | 251    |    410 | 473    |     38 |
| Himachal Pradesh            | 320    |   2074 | 520    |      5 |
| Punjab                      | 1100   |   2155 | 1990   |     51 |
| Chandigarh                  | 131    |    288 | 190    |      3 |
| Uttarakhand                 | 588    |   4245 | 1179   |     77 |
| Haryana                     | 2890   |  10878 | 4627   |   1449 |
| Delhi                       | 2917   |   5998 | 4093   |    414 |
| Rajasthan                   | 2112   |   3419 | 3156   |    582 |
| Uttar Pradesh               | 3632   |   5389 | 5845   |   3549 |
| Bihar                       | 594    |    307 | 1233   |    565 |
| Sikkim                      | 30     |    514 | 59     |      0 |
| Arunachal Pradesh           | 13     |     11 | 21     |      0 |
| Nagaland                    | 13     |     18 | 22     |      0 |
| Manipur                     | 19     |      4 | 36     |      0 |
| Mizoram                     | 11     |      3 | 19     |      0 |
| Tripura                     | 59     |     12 | 88     |      5 |
| Meghalaya                   | 43     |    149 | 68     |      7 |
| Assam                       | 616    |    906 | 987    |    146 |
| West Bengal                 | 2869   |   2894 | 4346   |   1090 |
| Jharkhand                   | 849    |   2929 | 1311   |   1689 |
| Odisha                      | 1280   |   2029 | 1896   |   2007 |
| Chhattisgarh                | 915    |   1818 | 1268   |   2288 |
| Madhya Pradesh              | 1515   |   2275 | 2357   |   1673 |
| Gujarat                     | 5464   |   9020 | 7375   |   1150 |
| Daman and Diu               | 33     |    411 | 52     |      0 |
| Dadra and Nagar Haveli      | 48     |    529 | 79     |      1 |
| Maharashtra                 | 13654  |  17183 | 18701  |   3702 |
| Karnataka                   | 5197   |   8520 | 7736   |   3110 |
| Goa                         | 304    |    699 | 435    |     10 |
| Lakshadweep                 | 2      |      0 | 2      |      0 |
| Kerala                      | 1827   |    964 | 2950   |     43 |
| Tamil Nadu                  | 5739   |   7605 | 8739   |   2062 |
| Puducherry                  | 80     |    497 | 131    |      3 |
| Andaman and Nicobar Islands | 34     |      3 | 39     |      0 |
| Telangana                   | 2171   |   3451 | 3242   |   1816 |
| Andhra Pradesh              | 1704   |   2819 | 2589   |     85 |
| Other Territory             | 28     |     56 | 31     |      0 |
| Collection through imports  |        |  90038 |        |   2604 |
| Grand Total                 | 59048  | 190519 | 87888  |  30224 |