Lok Sabha Question No. 3607 (UNSTARRED), answered on 2018-03-16
Subject: GST Revenue and Compensation to States
Ministry: FINANCE
Asked by: JAYADEV GALLA

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 3607

TO BE ANSWERED ON FRIDAY, THE 16 th  MARCH, 2018 25 PHALGUNA, 1939 (SAKA)

## GST Revenue and Compensation to States

## 3607. SHRI JAYADEV GALLA:

Will the Minister of FINANCE be pleased to state:

- a)  the details of amount of revenue collected under Goods and Services Tax (GST) regime since its implementation and comparative tax so collected in the corresponding months of the previous year, month-wise and State-wise;
- b)  the details of amount refunded by way of input subsidy during the above period, monthwise and State-wise; and
- c)  the details of loss incurred by Andhra Pradesh (AP) and Telangana since implementation  of  GST  and  the  amount  reimbursed  so  far  to  Andhra  Pradesh  and Telangana?

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

(a) In the absence of any past precedent, it shall be difficult to compare the GST revenue collection with the corresponding months of the previous years 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.

The month-wise figures of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Integrated Goods and Services Tax (IGST) and Cess collected by the Government since July 1, 2017 is as under:

## (Amount in Rs. Crores)

| Month           | Collection   |
|-----------------|--------------|
| August, 2017    | 93,590       |
| September, 2017 | 93,029       |
| October, 2017   | 95,132       |
| November, 2017  | 85,931       |
| December, 2017  | 83,716       |
| January, 2018   | 88,929       |
| February, 2018  | 88,047       |

(b) In order to give special impetus to manufacturing, service etc. sectors in the GST regime, Government of India is providing several benefits such as general exemption from GST, ad-hoc exemption and threshold exemption, availability of input tax credit (under section 16 of CGST Act) and operation of refund mechanism (under section 54 of CGST Act). There is no concept of input subsidy in GST regime.

- (c) The  details  of  loss  of  revenue  due  to  implementation  of  GST  and  compensation released to Andhra Pradesh and Telangana are as under:

(Amount in Rs. Crore)

| Name of State                                | Name of State                                                                                                                           | Andhra Pradesh   | Telangana   |
|----------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------|------------------|-------------|
| Loss of Revenue due to implementation of GST | July-Aug, 2017                                                                                                                          | 116              | 7           |
| Loss of Revenue due to implementation of GST | Sep-Oct, 2017                                                                                                                           | 266.10           | 162.28      |
| Loss of Revenue due to implementation of GST | Nov-Dec, 2017 (Including provisional settlement of IGST amount of Rs. 589 cr. and Rs. 705 cr. Released to Andhra Pradesh and Telangana) | -                | -           |
| Loss of Revenue due to implementation of GST | Total                                                                                                                                   | 382.10           | 169.28      |
| Compensation released by Dept. of            | July-Aug, 2017                                                                                                                          | 116              | 7           |
| Compensation released by Dept. of            | Sep-Oct, 2017                                                                                                                           | 266.10           | 162.28      |
| Compensation released by Dept. of            | Nov-Dec, 2017                                                                                                                           | 0                | 0           |
| Revenue                                      | Total                                                                                                                                   | 382.10           | 169.28      |

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