Lok Sabha Question No. 561 (UNSTARRED), answered on 2018-07-20
Subject: GST Revenue Collection
Ministry: FINANCE
Asked by: M. B. RAJESH, RAMACHANDRAN MULLAPPALLY, SAUGATA ROY, BHAIRON PRASAD MISHRA

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

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## LOK SABHA

## UNSTARRED QUESTION NO.561

## TO BE ANSWERED ON FRIDAY THE 20 TH  JULY, 2018 ASHADHA  29, 1940 (SAKA)

## GST REVENUE COLLECTION

561. SHRI M.B. RAJESH: SHRI MULLAPPALLY RAMACHANDRAN: PROF. SAUGATA ROY: SHRI BHAIRON PRASAD MISHRA:

Will the Minister of FINANCE be pleased to state:

- (a) whether the Government has reviewed the implementation of Goods and Services Tax (GST), if so, the number of times the rates were revised/amended as on date along with the result thereon;
- (b)  whether  the  GST  collection  for  the  Centre  and  States/UTs  is  more  than  the  previous years  tax  collection,  if  so,  the  details  of  the  GST  collection  after  one  year,  along  with  its impact in terms of quantum of revenue increased, State/UT/month-wise;
- (c) whether some States/UTs are facing deduction in tax collection/lower revenue generation on implementation of GST, if so, the details thereof and the reasons therefor along with the steps  taken  to  compensate  States/UTs  for  the  reduced  revenue  collection  in  a  timely manner; and
- (d) the reasons for delay in ensuring effective mechanism and infrastructure for the proper implementation of GST and the steps taken by the Government in this direction?

## ANSWER

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

(a): Yes, Sir. Post implementation of GST on 1st July, 2018 the GST Council examined the applicable GST rates and recommended reduction/revision in rates on goods and services as detailed below:

|   S.No. | GST Council Meeting                      | Gist of Rate Changes of goods                     | Gist of Rate Changes of services                   | Date of Implementation by way of Notification   |
|---------|------------------------------------------|---------------------------------------------------|----------------------------------------------------|-------------------------------------------------|
|       1 | 20 th Meeting dated 5 th August, 2017    | -                                                 | GST rate was reduced on total 10 group of services | 22-08-2017                                      |
|       2 | 21 st Meeting, dated 9 th September,2017 | GST rate were reduced on total 40 group of items. | GST rate was reduced on total 4 group of services  | 21-09-2017 and 22-09- 2017                      |
|       3 | 22 nd Meeting, dated 6 th October, 2018  | GST rate were reduced on total 27 group of items. | GST rate was reduced on total 21 group of services | 13-10-2017                                      |
|       4 | 23 rd Meeting,                           | GST rate were                                     | GST rate was                                       | 14-11-2017                                      |

|    | dated 10 th November, 2018               | reduced on total 184 group of items.              | reduced on total 3 group of services               |            |
|----|------------------------------------------|---------------------------------------------------|----------------------------------------------------|------------|
|  5 | 25 th Meeting, dated 18 th January, 2018 | GST rate were reduced on total 21 group of items. | GST rate was reduced on total 34 group of services | 25-01-2018 |

(b): Yes,  Sir,  the  GST  collection  for  Centre  is  more  than  the  previous  year's  indirect  tax collection.  Centre's  total  indirect  tax  collection  for  the  period  April-June  2017  was  Rs 218,928  Crores,  while  the  same  for  the  period  April-June  2018  was  Rs  252,769  Crores (provisional  figure).  The  details  of  State/UT  wise  GST  collection  are  as  enclosed  in Annexure A.

(c): As per provisions in Section 7 of the GST (Compensation to States) Act, 2017 loss of revenue to the States shall be calculated and compensation for loss of revenue to the State shall be provisionally calculated and released at the end of every two months' period and shall  be  finally  calculated  for  every  financial  year  after  receipt  of  final  revenue  figures  as audited by the Comptroller and Auditor General of India. For providing such compensation to the States, compensation cess is being levied on certain luxury and demerit goods as per provisions in Section 8 of the GST (Compensation to States) Act, 2017, and compensation cess  is  being  credited  into  a  non-lapsable  Fund  known  as  Goods  and  Services  Tax Compensation Fund which forms part of the public account of India. Accordingly, amount of Rs. 48178 crores as GST compensation for period July, 2017 to March, 2018 and amount of Rs.  3899  crores  as  GST  compensation  for  period  April-May,  2018  has  been  released  to States/ UTs from this fund.

(d): There  has  been  no  delay  in  ensuring  effective  mechanism  and  infrastructure  for implementation of  GST System. The GST System has sufficient capacity and till  date  no issue has arisen due to deficiency on account of infrastructure or capacity.

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Annexure A: GST Revenue        (Rs. In Crores)

| State Code   | State/UT                    | Aug'17 to Mar'18   | April'18 to Jun'18   |
|--------------|-----------------------------|--------------------|----------------------|
| 1            | Jammu and Kashmir           | 2,320              | 905                  |
| 2            | Himachal Pradesh            | 5,309              | 1,935                |
| 3            | Punjab                      | 9,649              | 3,600                |
| 4            | Chandigarh                  | 1,170              | 451                  |
| 5            | Uttarakhand                 | 10,967             | 4,028                |
| 6            | Haryana                     | 36,815             | 14,338               |
| 7            | Delhi                       | 26,445             | 10,216               |
| 8            | Rajasthan                   | 18,463             | 7,526                |
| 9            | Uttar Pradesh               | 36,891             | 15,683               |
| 10           | Bihar                       | 5,531              | 2,414                |
| 11           | Sikkim                      | 1,186              | 489                  |
| 12           | Arunachal Pradesh           | 120                | 90                   |
| 13           | Nagaland                    | 104                | 44                   |
| 14           | Manipur                     | 122                | 72                   |
| 15           | Mizoram                     | 67                 | 41                   |
| 16           | Tripura                     | 305                | 127                  |
| 17           | Meghalaya                   | 648                | 395                  |
| 18           | Assam                       | 4,969              | 2,266                |
| 19           | West Bengal                 | 23,333             | 9,911                |
| 20           | Jharkhand                   | 14,162             | 6,325                |
| 21           | Odisha                      | 14,849             | 6,216                |
| 22           | Chhattisgarh                | 13,008             | 5,661                |
| 23           | Madhya Pradesh              | 15,544             | 6,212                |
| 24           | Gujarat                     | 45,905             | 18,953               |
| 25           | Daman and Diu               | 922                | 270                  |
| 26           | Dadra and Nagar Haveli      | 1,218              | 422                  |
| 27           | Maharashtra                 | 1,05,186           | 43,794               |
| 29           | Karnataka                   | 48,138             | 19,343               |
| 30           | Goa                         | 2,772              | 1,005                |
| 31           | Lakshadweep                 | 7                  | 9                    |
| 32           | Kerala                      | 10,857             | 4,003                |
| 33           | Tamil Nadu                  | 45,318             | 17,342               |
| 34           | Puducherry                  | 1,317              | 472                  |
| 35           | Andaman and Nicobar Islands | 162                | 94                   |
| 36           | Telangana                   | 21,348             | 8,698                |
| 37           | Andhra Pradesh              | 14,327             | 6,149                |
|              | Total                       | 5,39,456           | 2,19,500             |
|              | IGST On Imports             | 1,94,263           | 70,186               |
|              | GST Comp. Cess on Imports   | 6,295              | 2,329                |
|              | Grand Total                 | 7,40,014           | 2,92,015             |