Lok Sabha Question No. 1964 (UNSTARRED), answered on 2023-03-13
Subject: Transfer of GST Compensation Amount
Ministry: FINANCE
Asked by: Pocha Brahmananda Reddy

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO-1964

TO BE ANSWERED ON MONDAY, THE 13 TH  MARCH, 2023

## TRANSFER OF GST COMPENSATION AMOUNT

1964.  SHRI POCHA BRAHMANANDA REDDY:

Will the Minister of FINANCE be pleased to state:

(a) the amount transferred as GST compensation for loss of revenue to each State including the State of Andhra Pradesh during each of the last five years; and

(b) whether the Government plans to continue giving GST compensation to States hereafter and if so, the details thereof, and if not, the reasons therefor?

## ANSWER

## THE MINISTER OF STATE IN MINISTRY OF FINANCE (SHRI PANKAJ CHAUDHARY)

(a) to (b):- As per the provisions of section 7(2) of Goods and Services Tax (Compensation to States)  Act,  2017,  enacted  by  Parliament,  the  compensation  payable  to  a  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 the receipt of final revenue figures, as audited by the Comptroller and Auditor General of India. Government of India has already released the entire amount of provisionally admissible GST compensation to the States/UTs for loss of revenue arising on account of implementation of Goods and Services Tax for five years i.e., from 1st July,2017 to 30th June, 2022. The details of GST compensation released to States/ UTs including Andhra Pradesh for the year 2017-18 to 2022-23 are as per Annexure .

As per section 18 of the Constitution (One Hundred and First Amendment) Act, 2016, compensation to the States for loss of revenue arising on account of implementation of the goods and services tax is payable for a period of five years. Central Government is committed for  payment  of  GST  compensation  to  States/UTs  for  five  years  as  per  law  enacted  by  the Parliament according to the Constitutional provision.

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## Details of GST Compensation released for the year (FY-wise)

| S.No   | Name of State/UT   | GST compensation released for FY 2017-18   | GST compensati on released for FY 2018- 19   | GST compens ation released for FY 2019-20   | GST compensa tion released for FY 2020-21   | GST compensa tion released for FY 2021-22   | GST compensa tion released for FY 2022-23   | Total   |
|--------|--------------------|--------------------------------------------|----------------------------------------------|---------------------------------------------|---------------------------------------------|---------------------------------------------|---------------------------------------------|---------|
| (1)    | (2)                | (3)                                        | (4)                                          | (5)                                         | (6)                                         | (7)                                         | (8)                                         | (9)     |
| 1      | Andhra Pradesh     | 619                                        | 0                                            | 3028                                        | 5220                                        | 2536                                        | 2034                                        | 13438   |
| 2      | Arunachal Pradesh  | 15                                         | 0                                            | 0                                           | 6                                           | 0                                           | 0                                           | 21      |
| 3      | Assam              | 980                                        | 454                                          | 1306                                        | 1875                                        | 40                                          | 384                                         | 5039    |
| 4      | Bihar              | 2922                                       | 2805                                         | 5441                                        | 4039                                        | 0                                           | 184                                         | 15390   |
| 5      | Chhattisgarh       | 1262                                       | 2608                                         | 4538                                        | 2846                                        | 657                                         | 1782                                        | 13693   |
| 6      | Delhi              | 326                                        | 5868                                         | 9148                                        | 10793                                       | 7230                                        | 3194                                        | 36560   |
| 7      | Goa                | 281                                        | 502                                          | 1093                                        | 1395                                        | 1085                                        | 446                                         | 4802    |
| 8      | Gujarat            | 4277                                       | 8788                                         | 15558                                       | 13719                                       | 2181                                        | 2903                                        | 47426   |
| 9      | Haryana            | 1461                                       | 3835                                         | 6617                                        | 5453                                        | 949                                         | 1627                                        | 19942   |
| 10     | Himachal Pradesh   | 1059                                       | 2084                                         | 2619                                        | 1623                                        | 452                                         | 841                                         | 8678    |
| 11     | J & K              | 1160                                       | 1667                                         | 3281                                        | 1834                                        | 0                                           | 418                                         | 8360    |
| 12     | Jharkhand          | 1368                                       | 1098                                         | 2219                                        | 2625                                        | 933                                         | 1132                                        | 9374    |
| 13     | Karnataka          | 7670                                       | 12465                                        | 18463                                       | 19301                                       | 9877                                        | 6775                                        | 74551   |
| 14     | Kerala             | 2102                                       | 3532                                         | 8111                                        | 7063                                        | 4121                                        | 3125                                        | 28054   |
| 15     | Madhya Pradesh     | 2668                                       | 3302                                         | 6538                                        | 5788                                        | 1946                                        | 2626                                        | 22868   |
| 16     | Maharashtra        | 3077                                       | 8467                                         | 18844                                       | 35498                                       | 13626                                       | 4702                                        | 84215   |
| 17     | Manipur            | 0                                          | 0                                            | 0                                           | 0                                           | 0                                           | 0                                           | 0       |
| 18     | Meghalaya          | 140                                        | 66                                           | 157                                         | 270                                         | 0                                           | 0                                           | 633     |
| 19     | Mizoram            | 0                                          | 0                                            | 0                                           | 11                                          | 0                                           | 0                                           | 11      |
| 20     | Nagaland           | 0                                          | 0                                            | 0                                           | 14                                          | 0                                           | 0                                           | 14      |
| 21     | Odisha             | 2348                                       | 4241                                         | 5332                                        | 4243                                        | 834                                         | 1052                                        | 18051   |
| 22     | Puducherry         | 387                                        | 693                                          | 1057                                        | 586                                         | 348                                         | 374                                         | 3446    |
| 23     | Punjab             | 5109                                       | 8985                                         | 12187                                       | 7826                                        | 3481                                        | 4388                                        | 41976   |
| 24     | Rajasthan          | 2989                                       | 2570                                         | 7085                                        | 7625                                        | 741                                         | 1843                                        | 22853   |
| 25     | Sikkim             | 6                                          | 0                                            | 0                                           | 36                                          | 0                                           | 0                                           | 42      |
| 26     | Tamil Nadu         | 1018                                       | 5363                                         | 11423                                       | 16963                                       | 8169                                        | 3822                                        | 46758   |
| 27     | Telangana          | 0                                          | 0                                            | 2891                                        | 5891                                        | 1561                                        | 1090                                        | 11434   |
| 28     | Tripura            | 149                                        | 172                                          | 293                                         | 219                                         | 0                                           | 0                                           | 833     |
| 29     | Uttar Pradesh      | 2432                                       | 0                                            | 9123                                        | 13680                                       | 8028                                        | 3263                                        | 36526   |
| 30     | Uttarakhand        | 1432                                       | 2442                                         | 3375                                        | 2519                                        | 1030                                        | 1106                                        | 11904   |
| 31     | West Bengal        | 1608                                       | 2615                                         | 6200                                        | 7828                                        | 5383                                        | 2845                                        | 26478   |
|        | Total              | 48865                                      | 84623                                        | 165928                                      | 186790                                      | 75209                                       | 51955                                       | 613370  |

## Annexure

(Rs. in crore)