Lok Sabha Question No. 45 (STARRED), answered on 2018-07-20
Subject: Direct and Indirect Taxes
Ministry: FINANCE
Asked by: SRIRAM MALYADRI

## Government of India Ministry of Finance Department of Revenue

## LOK SABHA STARRED QUESTIONS NO. *45

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

## DIRECT AND INDIRECT TAXES

*45 SHRI MALYADRI SRIRAM:

Will the Minister of Finance be pleased to State:

- (a) whether  the  Government  has  declared  the  collection  of  indirect  taxes from various sources and its utilisation for various activities;
- (b)  if  so,  the  details  thereof  during  the  last  three  years  and  the  current year; and
- (c)  the  allocation of  funds from the source of direct and indirect taxes for various activities during the said period?

## ANSWER FINANCE MINISTER (SHRI PIYUSH GOYAL)

- (a) to (c):   A Statement is laid on the table of the House.

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## Statement  as  referred  to  in  reply  to  Starred  Question  No.  *45  to  be answered on 20 th  July,  2018  in  Lok Sabha  on  the  subject  of  Direct  and Indirect Taxes.

The reply to the subject Parliamentary Question is as under:

(a) to (c): Yes, Government declares details of collection from Indirect Taxes. Revenues  from  all  taxes  of  Central  Government,  including  Indirect  Taxes, excluding  net  proceeds  of  tax  revenues  assigned  to  States,  form  part  of Consolidated  Fund  of  India  (CFI)  along  with  non-tax  revenues,  non-debt capital  receipts  and  borrowings  of  the  Central  Government.  Allocation  from Consolidated  Fund  of  India  is  made  as  per  the  Demands  for  Grants  and Appropriation Act after obtaining due approval of the Parliament. Therefore, utilization of Direct and Indirect Taxes for various activities is not maintained separately.

The  collection  of  Indirect  Taxes  under  various  heads  during  last  three years and current year is as below:

(Rs. in crore)

| Tax Head                          | FY 2015-16                                                                  | FY 2016-17                                                                  | FY 2017-18   | FY 2018-19 (April-June)   |
|-----------------------------------|-----------------------------------------------------------------------------|-----------------------------------------------------------------------------|--------------|---------------------------|
| Customs Duty                      | 2,10,338                                                                    | 2,25,370                                                                    | 1,36,929     | 35,915                    |
| Union Excise Duty                 | 2,88,073                                                                    | 3,81,756                                                                    | 2,58,636     | 40,050                    |
| Service Tax                       | 2,11,414                                                                    | 2,54,499                                                                    | 81,231       | 3,176                     |
| Central Goods and Services Tax    | Goods & Services Tax (GST) was implemented with effect from 1 st July, 2017 | Goods & Services Tax (GST) was implemented with effect from 1 st July, 2017 | 2,03,261     | 91,117                    |
| Integrated Goods and Services Tax | Integrated Goods and Services Tax                                           | Integrated Goods and Services Tax                                           | 1,68,813     | 43,141                    |
| Compensation Cess (GST)           | Compensation Cess (GST)                                                     | Compensation Cess (GST)                                                     | 62,596       | 23,512                    |
| Total                             | 7,09,825                                                                    | 8,61,625                                                                    | 9,11,467     | 2,36,911                  |

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