Lok Sabha Question No. 3105 (UNSTARRED), answered on 2023-03-20
Subject: Centre and State Share in GST Collection
Ministry: FINANCE
Asked by: Sangeeta Kumari Singh Deo, Jayanta Kumar Roy

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 3105 ANSWERED ON MONDAY, MARCH 20, 2023

## Centre and State Share in GST Collection

3105. SHRIMATI SANGEETA KUMARI SINGH DEO: DR. JAYANTA KUMAR ROY:

Will the Minister of FINANCE be pleased to state:

- (a) the details of the total collection of Goods & Services Tax (GST) during each of the last two financial years;
- (b) the details of Centre and States' share in these GST collections during the same period;
- (c)  whether  the  Government  has  fully  released  the  State's  GST  share  to  Odisha  and  West Bengal

and if so, the details thereof and if not, the reasons therefor; and

- (d) the steps being taken by the Government to release any pending GST share to the States of Odisha and West Bengal for the current financial year and last three years?

## ANSWER

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

(a) & (b): The details of Goods and Services Tax (GST) collected during the last two financial years are as under: -

(in Rs. Crore)

| Financial Year            | CGST     | SGST     | IGST     | CESS     | TOTAL     |
|---------------------------|----------|----------|----------|----------|-----------|
| 2020-21                   | 2,09,916 | 2,72,828 | 3,03,946 | 79,152   | 8,65,842  |
| 2021-22                   | 2,69,137 | 3,44,216 | 3,85,314 | 98,878   | 10,97,545 |
| 2022-23 (till 28.02.2023) | 2,94,378 | 3,72,937 | 4,33,017 | 1,07,995 | 12,08,326 |

Further, CGST is credited to Consolidated Fund of India (CFI) while SGST is credited to the Consolidated  Fund  of  respective  States.  As  far  as  inter-state  supply  of  goods  or  services  is concerned, IGST is being levied and collected by the Centre. The IGST (Domestic + Imports) so collected is apportioned / settled between the Union and the States/UTs on monthly basis, on the basis of place of consumption and cross utilization as envisaged under Goods and Services Tax  Settlement  of  Funds  Rules,  2017.  Depending  upon  the  amount  of  IGST  remaining  unapportioned, provisional/advance settlement is being done from time to time on ad-hoc basis between Centre and States/UTs in the  ratio  of  50:50  and  among  the  States  on  the  basis  of monthly revenue to be protected during that Financial Year.

The  details  of  Centre  and  States'  share  in  GST  collection  including  Regular  and  Ad-hoc settlement are as under: -

(in Rs. Crore)

| Financial Year            | Centre   | States   |
|---------------------------|----------|----------|
| 2020-21                   | 4,70,358 | 4,90,712 |
| 2021-22                   | 5,98,818 | 6,39,714 |
| 2022-23 (till 28.02.2023) | 6,85,150 | 7,05,246 |

(c) & (d): Section 7(2) of Goods and Services Tax (Compensation to States) Act, 2017 provides that 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. Accordingly,  Government  of  India  has  already  released  the  entire  amount  of  provisionally admissible GST compensation to the States/UTs including Odisha and West Bengal for loss of revenue arising  on account  of  implementation  of  Goods and  Services  Tax  for five  years  i.e., from 1 st July,2017 to 30 th June,2022 (As per the Annexure ).  The  final  GST  compensation to State of Odisha based upon AG Certified figures has also been cleared for FY 2017-18 to FY 2021-22. However, due to non-furnishing of final revenue figures, as audited by the Comptroller and  Auditor-General  of India, by the State of West  Bengal,  final calculation  of  GST Compensation could not be made by Department of Revenue for the FY 2017-18 to FY 202122.

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## Details of GST Compensation released to States/UTs 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 compensa tion released for FY 2019-20   | GST compensat ion released for FY 2020-21   | GST compensat ion released for FY 2021-22   | GST compensat ion 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)