Lok Sabha Question No. 2373 (UNSTARRED), answered on 2023-12-18
Subject: Collection of CST/SGST/IGST
Ministry: FINANCE
Asked by: Imtiaz Jaleel Syed

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 2373

TO BE ANSWERED ON MONDAY, THE 18th DECEMBER, 2023 /AGRAHAYANA 27, 1945 (Saka)

## Collection of CST/SGST/IGST

2373. SHRI SYED IMTIAZ JALEEL:

Will the Minister of FINANCE be pleased to state:

- (a) the amount of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST) and Integrated Goods and Services Tax (IGST) separately collected from all goods and services during the last five financial years, year-wise;
- (b) the details of GST transferred to the States and the quantum retained by the Government since 2014, State-wise especially for the State of Tamil Nadu;
- (c) the details of the unsettled amount in IGST account during the last five financial years, yearwise;
- (d) the reasons for delay in transferring States' share of GST from IGST account, especially for the State of Tamil Nadu;
- (e)  the  steps  taken/likely  to  be  taken  by  the  Government  to  ensure  timely  settlement  of  IGST account;
- (f)  whether  the  GST  Council  or  Government  has  undertaken  any  study  to  compare  projected revenue collection by States under pre-GST period and the actual revenue accrued to States after GST; and
- (g) if so, the details thereof and if not, the reasons therefor?

## ANSWER

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

- (a): The details of Goods and Services Tax (GST) collection on domestic transactions under the head  Central  Goods  and  Services  Tax  (CGST),  State  Goods  and  Services  Tax  (SGST)  and Integrated Goods and Services Tax (IGST) during the last five financial years are as under: -

(in Rs. Crores)

| FY      | CGST     | SGST     | IGST     |
|---------|----------|----------|----------|
| 2018-19 | 2,02,444 | 2,78,817 | 3,08,243 |
| 2019-20 | 2,27,442 | 3,09,231 | 3,19,422 |
| 2020-21 | 2,09,916 | 2,72,828 | 3,03,946 |
| 2021-22 | 2,69,137 | 3,44,216 | 3,85,314 |
| 2022-23 | 3,23,923 | 4,10,251 | 4,73,421 |

(b): The details of IGST settlement to States (Regular and Ad-hoc) and the quantum pertaining to the Government during the last five years are given as per Annexure .

(c): The details of unsettled amount of IGST during the last five years are given as under: -

| FY      | Amount (in Rs. Crore)   |
|---------|-------------------------|
| 2018-19 | 0                       |
| 2019-20 | 9,125.20                |
| 2020-21 | 7,251.43                |
| 2021-22 | 2,119.08                |
| 2022-23 | 4,748.29                |

(d) & (e): No Sir. There has been no delay in transferring of IGST to the States including the State of  Tamil  Nadu.  GST  collection  consists  of  CGST,  SGST  and  IGST.  CGST  is  credited  to Consolidated Fund of India (CFI) while SGST is credited to the Consolidated Fund of respective States.  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 (by the end of every month), on the basis of place of consumption and cross utilization of ITC (Input Tax Credit) as envisaged under Goods and Services Tax Settlement of Funds Rules, 2017. For the amount of IGST remaining un-apportioned, provisional/advance settlement is done from time to time on an ad-hoc basis between Centre and States/UTs in the ratio of 50:50.

(f) & (g): An internal study was conducted by the Department of Revenue in May 2023, the details of which was published on May 24, 2023 in a leading business daily in an article titled 'GST has been a game-changer'. Gist of the study is as follows:

(i)  The average growth rate of gross overall GST revenues (States plus Centre) for the period 2018-19 to 2022-23 is 12.3 per cent as compared to average nominal GDP growth rate of 9.8 per cent, implying a tax buoyancy of 1.25. In comparison, for the five-year period of 2012-17 (pre-GST period),  the  buoyancy  of  taxes  which  were  subsumed  in  GST  (States  plus  Centre)  was  only 0.9988.

(ii) During 2018-23, States' SGST revenues (including compensation released to States) witnessed a buoyancy of 1.22. This totals to revenues of ₹37.7 trillion to the States in this period and include post-settlement revenues of over ₹29.2 trillion and compensation of ₹8.5 trillion released during this post-GST five-year period. Even without compensation, State GST revenues have witnessed a buoyancy of 1.15. In comparison, revenue of States from the taxes subsumed in GST witnessed a growth rate of a mere 8.3 per cent in the pre-GST four-year period 2012-16. The GDP growth during said period was 11.5 per cent, signifying a buoyancy of 0.72, way less than 1.

*****

## Annexure

## Details of IGST settlement to States (Regular and Ad-hoc)

(in Rs. Crore)

| State Code   | State/UT                    | FY 2018- 19   | FY 2019- 20   | FY 2020- 21   | FY 2021- 22   | FY 2022- 23   | FY 2023-24 (till Nov, 23)   |
|--------------|-----------------------------|---------------|---------------|---------------|---------------|---------------|-----------------------------|
| 1            | Jammu and Kashmir           | 3,452         | 2,957         | 3,339         | 4,367         | 4,923         | 3,407                       |
| 2            | Himachal Pradesh            | 1,844         | 1,819         | 1,984         | 2,711         | 3,197         | 1,970                       |
| 3            | Punjab                      | 8,170         | 7,167         | 7,142         | 9,933         | 11,762        | 9,123                       |
| 4            | Chandigarh                  | 1,046         | 886           | 791           | 1,187         | 1,495         | 1,067                       |
| 5            | Uttarakhand                 | 1,030         | 1,077         | 1,485         | 2,381         | 2,767         | 1,961                       |
| 6            | Haryana                     | 6,353         | 5,561         | 7,562         | 9,972         | 12,809        | 9,719                       |
| 7            | Delhi                       | 8,608         | 7,897         | 7,673         | 11,999        | 14,665        | 10,698                      |
| 8            | Rajasthan                   | 12,181        | 10,130        | 10,536        | 15,100        | 19,377        | 14,351                      |
| 9            | Uttar Pradesh               | 26,655        | 25,738        | 24,748        | 32,584        | 38,685        | 27,657                      |
| 10           | Bihar                       | 10,419        | 9,979         | 10,801        | 13,293        | 15,841        | 11,614                      |
| 11           | Sikkim                      | 225           | 270           | 242           | 395           | 538           | 356                         |
| 12           | Arunachal Pradesh           | 400           | 512           | 539           | 798           | 1,129         | 858                         |
| 13           | Nagaland                    | 373           | 469           | 476           | 643           | 736           | 495                         |
| 14           | Manipur                     | 514           | 604           | 657           | 843           | 1,118         | 501                         |
| 15           | Mizoram                     | 347           | 397           | 421           | 565           | 662           | 452                         |
| 16           | Tripura                     | 682           | 662           | 687           | 896           | 1,028         | 703                         |
| 17           | Meghalaya                   | 522           | 575           | 536           | 770           | 1,001         | 709                         |
| 18           | Assam                       | 4,841         | 4,556         | 4,721         | 6,005         | 7,458         | 5,668                       |
| 19           | West Bengal                 | 12,482        | 10,898        | 11,251        | 14,057        | 17,537        | 12,443                      |
| 20           | Jharkhand                   | 3,122         | 2,928         | 3,129         | 3,376         | 3,676         | 2,251                       |
| 21           | Odisha                      | 5,376         | 4,750         | 5,528         | 4,542         | 5,402         | 4,889                       |
| 22           | Chhattisgarh                | 3,122         | 2,347         | 2,621         | 2,765         | 3,929         | 3,433                       |
| 23           | Madhya Pradesh              | 11,424        | 10,559        | 10,537        | 13,348        | 16,888        | 12,178                      |
| 24           | Gujarat                     | 11,496        | 8,639         | 8,735         | 15,592        | 20,207        | 13,874                      |
| 25           | Daman and Diu               | 120           | 43            | 69            | 90            | 40            | 1                           |
| 26           | Dadra and Nagar Haveli      | 151           | 143           | 214           | 468           | 505           | 272                         |
| 27           | Maharashtra                 | 28,899        | 23,185        | 23,310        | 35,310        | 43,598        | 30,569                      |
| 29           | Karnataka                   | 19,475        | 17,194        | 18,425        | 25,534        | 30,150        | 22,053                      |
| 30           | Goa                         | 1,109         | 954           | 885           | 1,438         | 1,575         | 1,129                       |
| 31           | Lakshadweep                 | 11            | 17            | 19            | 23            | 37            | 53                          |
| 32           | Kerala                      | 12,849        | 10,627        | 10,939        | 14,098        | 16,877        | 11,451                      |
| 33           | Tamil Nadu                  | 17,268        | 14,228        | 14,039        | 19,475        | 21,841        | 15,426                      |
| 34           | Puducherry                  | 552           | 401           | 451           | 590           | 698           | 603                         |
| 35           | Andaman and Nicobar Islands | 195           | 217           | 215           | 238           | 301           | 206                         |
| 36           | Telangana                   | 12,788        | 11,098        | 12,040        | 15,890        | 21,131        | 13,697                      |
| 37           | Andhra Pradesh              | 11,849        | 11,081        | 10,601        | 13,766        | 16,048        | 11,662                      |
| 38           | Ladakh                      | -             | -             | 126           | 227           | 346           | 302                         |
|              | Total                       | 2,39,948      | 2,10,562      | 2,17,477      | 2,95,269      | 3,59,977      | 2,57,796                    |

## Details of IGST retained by the Centre

(in Rs. Crore)

| FY 2018-19   | FY 2019-20   | FY 2020-21   | FY 2021-22   | FY 2022-23   | FY 2023-24 (till Nov, 23)   |
|--------------|--------------|--------------|--------------|--------------|-----------------------------|
| 2,65,518     | 2,83,491     | 2,65,601     | 3,48,966     | 4,24,180     | 3,09,309                    |