Lok Sabha Question No. 2062 (UNSTARRED), answered on 2018-12-21
Subject: IGST Reimbursement to States
Ministry: FINANCE
Asked by: R. VANAROJA, PR. SENTHILNATHAN, R.K. BHARATHI MOHAN, V. SATHYABAMA

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 2062

TO BE ANSWERED ON FRIDAY, THE 21 st  DECEMBER, 2018 30 Agrahayana, 1940, (SAKA)

## IGST Reimbursement to States

2062. SHRIMATI VANAROJA R.: SHRI PR. SENTHIL NATHAN: SHRI BHARATHI MOHAN R.K.: SHRIMATI V. SATHYA BAMA:

Will the Minister of FINANCE be pleased to state:

- (a)  whether  the  Government  has  generated  income  as  expected  from  Goods  and Services Tax (GST) collections since the introduction of GST and if so, the details thereof;
- (b) the details of the GST collected in the last one year, State-wise;
- (c)  whether  the  Government  has  paid  any  refunds  to  the  States/UTs  from  the Integrated Goods and Services Tax collections; and
- (d) if so, the details thereof and the amount reimbursed to Tamil Nadu?

## ANSWER

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

- (a):  The month-wise gross collection of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Integrated Goods and Services Tax (IGST) and Cess for FY 2017-18 and FY 2018-19 are as under:

| Month     | GST collection (in Rs. Crore)   | GST collection (in Rs. Crore)   |
|-----------|---------------------------------|---------------------------------|
|           | 2017-18                         | 2018-19                         |
| April     | --                              | 1,03,459                        |
| May       | --                              | 94,016                          |
| June      | --                              | 95,610                          |
| July      | --                              | 96,483                          |
| August    | 95,633                          | 93,960                          |
| September | 94,064                          | 94,442                          |
| October   | 93,333                          | 100,710                         |
| November  | 83,780                          | 97,637                          |
| December  | 84,314                          | --                              |
| January   | 89,825                          | --                              |
| February  | 85,962                          | --                              |
| March     | 92,167                          | --                              |
| Average   | 89,885                          | 97,040                          |

From the above Table, it is clear that GST collection in the current FY (2018-19) has been showing improvement compared to last FY (2017-18) except for the month of August, 2018.

- (b): Details are given in the Annexure.

(c) & (d): The Integrated Goods and Services Tax (IGST) collected by the Centre has been either  apportioned  in  case  of  final  consumption  or  settled  in  case  of  crossutilisation  between  Centre  and  States  in  terms  of  Sections  17  and  Section  18 respectively  of  Integrated  Goods  and  Services  Tax  Act,  2017.  The  residual  IGST available  with  the  Centre  after  apportionment/settlement  has  been  settled  ad-hoc basis  from  time  to  time.  Rs  8706  crore  (July'17-March'18)  and  Rs  11830  crore (April'18-November'18) has been settled to Tamil Nadu from IGST which includes adhoc settlement.

*****

## State-wise SGST collection in 2017-18 (August'17 - March'18)

|   Sl.No. | State/Union Territory       | Amount (In Rs. Crore)   |
|----------|-----------------------------|-------------------------|
|        1 | Jammu and Kashmir           | 2,611                   |
|        2 | Himachal Pradesh            | 1,833                   |
|        3 | Punjab                      | 7,901                   |
|        4 | Chandigarh                  | 800                     |
|        5 | Uttarakhand                 | 2,611                   |
|        6 | Haryana                     | 10,845                  |
|        7 | Delhi                       | 13,625                  |
|        8 | Rajasthan                   | 12,190                  |
|        9 | Uttar Pradesh               | 25,455                  |
|       10 | Bihar                       | 6,746                   |
|       11 | Sikkim                      | 193                     |
|       12 | Arunachal Pradesh           | 224                     |
|       13 | Nagaland                    | 188                     |
|       14 | Manipur                     | 302                     |
|       15 | Mizoram                     | 170                     |
|       16 | Tripura                     | 480                     |
|       17 | Meghalaya                   | 376                     |
|       18 | Assam                       | 4,077                   |
|       19 | West Bengal                 | 15,174                  |
|       20 | Jharkhand                   | 4,124                   |
|       21 | Odisha                      | 6,628                   |
|       22 | Chhattisgarh                | 4,386                   |
|       23 | Madhya Pradesh              | 9,818                   |
|       24 | Gujarat                     | 21,578                  |
|       25 | Daman and Diu               | 116.00                  |
|       26 | Dadra and Nagar Haveli      | 235                     |
|       27 | Maharashtra                 | 50,876                  |
|       28 | Karnataka                   | 24,305                  |
|       29 | Goa                         | 1,464                   |
|       30 | Lakshadweep                 | 7                       |
|       31 | Kerala                      | 12,292                  |
|       32 | Tamil Nadu                  | 24,907                  |
|       33 | Puducherry                  | 519                     |
|       34 | Andaman and Nicobar Islands | 157                     |
|       35 | Telangana                   | 13,073                  |
|       36 | Andhra Pradesh              | 10,826                  |