Lok Sabha Question No. 49 (UNSTARRED), answered on 2025-02-03
Subject: Devolution of Taxes to States
Ministry: FINANCE
Asked by: Dr. Shashi Tharoor

## Government of India Ministry of Finance Department of Revenue

## LOK SABHA

## UN-STARRED QUESTION NO. 49

To be answered on Monday, February 3, 2025/Magha 14, 1946 (saka)

## DEVOLUTION OF TAXES TO STATES

49. Dr. Shashi Tharoor:

Will the Minister of FINANCE be pleased to state:

- (a) the details of revenue collected from States and contributed by States to the Central Treasury by way of tax  and  non-tax  resources,  including  cess,  surcharge,  interest,  etc.  during  the  last  five  years,  State-wise, category-wise and year-wise;
- (b) the details of the devolution of all kinds of revenue and grants by the Government to States during the last five years;
- (c) details of the amount so transferred and percentage-wise share thereof during the last five years, State and year-wise;
- (d) the percentage of revenues contributed by each State which has been returned to it during the last five years;
- (e) the percentage of each State's expenditures provided from central resources during the last five years; and
- (f)  whether the Government proposes for extension of GST Compensation payment to States beyond the initial transition period of five years, if so, the details thereof?

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

- (a): No revenue is collected from the States for the central treasury. However, the details of GST collected from the States during last five years is enclosed at Annexure A.
- (b) & (c): The details of vertical tax devolution made to the States during the last 5 years (since 2020-21) along  with  the  percentage-wise  share  of  each  State  as  recommended  by  the  15 th Finance  Commission [(2020-21),  Interim  report  and  (2021-22  to  2025-26),  Final  report]  are  annexed  at Annexure  B and Annexure C.
- (d): Does not arise in view of answer to question in part (a) above.
- (e):  Additional Central  Assistance for Externally  Aided Projects (EAPs) is released from Centre to State. The details of Additional Central Assistance for Externally Aided Projects (EAPs) released to States/UTs from financial year 2019-20 to financial year 2023-24 are placed at Annexure-I . Further, Back-to-Back loan for  GST  Compensation  shortfall  amounting  to  Rs.  1.10  lakh  crore  and  Rs.  1.59  lakh  crore  was  released during FY 2020-21 and FY 2021-22 respectively. Details of back-to-back loan in lieu of GST Compensation Shortfall released to States/UTs in Financial year 2020-21 and 2021-22 are placed as Annexure-II.

Under  the  'Scheme  for  Special  Assistance  to  States  for  Capital  Expenditure'  the  Central  Government provided  50-year  interest  free  loan  to  States  from  2021-22  to  2024-25.    Details  of  funds  released  are enclosed at Annexure-III . Further details of funds released under Special Assistance (Grant) and Centrally Sponsored  Schemes  to  the  States  during  the  last  five  years  are  also  enclosed  at Annexure-IV and Annexure-V respectively.

- (f): There is no such proposal.

******

## Annexure -A

| State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   |
|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|
| State Code                                             | State                                                  | CGST                                                   | SGST                                                   | 2020-21 IGST                                           | CESS                                                   | Total                                                  |
| 1                                                      | Jammu and Kashmir                                      | 951                                                    | 1,553                                                  | 1,085                                                  | 59                                                     | 3,648                                                  |
| 2                                                      | Himachal Pradesh                                       | 1,178                                                  | 1,664                                                  | 4,202                                                  | 10                                                     | 7,055                                                  |
| 3                                                      | Punjab                                                 | 3,490                                                  | 5,522                                                  | 4,728                                                  | 174                                                    | 13,913                                                 |
| 4                                                      | Chandigarh                                             | 302                                                    | 410                                                    | 927                                                    | 11                                                     | 1,651                                                  |
| 5                                                      | Uttarakhand                                            | 2,263                                                  | 3,232                                                  | 6,753                                                  | 90                                                     | 12,339                                                 |
| 6                                                      | Haryana                                                | 8,795                                                  | 11,960                                                 | 30,319                                                 | 3,816                                                  | 54,890                                                 |
| 7                                                      | Delhi                                                  | 7,196                                                  | 8,899                                                  | 19,586                                                 | 888                                                    | 36,568                                                 |
| 8                                                      | Rajasthan                                              | 8,318                                                  | 11,108                                                 | 10,863                                                 | 1,508                                                  | 31,797                                                 |
| 9                                                      | Uttar Pradesh                                          | 13,506                                                 | 19,725                                                 | 15,580                                                 | 10,910                                                 | 59,721                                                 |
| 10                                                     | Bihar                                                  | 3,208                                                  | 5,370                                                  | 1,382                                                  | 1,677                                                  | 11,638                                                 |
| 11                                                     | Sikkim                                                 | 142                                                    | 194                                                    | 1,929                                                  | 1                                                      | 2,266                                                  |
| 12                                                     | Arunachal Pradesh                                      | 258                                                    | 326                                                    | 64                                                     | 2                                                      | 651                                                    |
| 13                                                     | Nagaland                                               | 146                                                    | 188                                                    | 50                                                     | 6                                                      | 389                                                    |
| 14                                                     | Manipur                                                | 147                                                    | 210                                                    | 34                                                     | 2                                                      | 392                                                    |
| 15                                                     | Mizoram                                                | 80                                                     | 123                                                    | 54                                                     | 1                                                      | 257                                                    |
| 16                                                     | Tripura                                                | 274                                                    | 371                                                    | 84                                                     | 3                                                      | 732                                                    |
| 17                                                     | Meghalaya                                              | 222                                                    | 295                                                    | 815                                                    | 4                                                      | 1,337                                                  |
| 18                                                     | Assam                                                  | 2,986                                                  | 3,895                                                  | 2,840                                                  | 309                                                    | 10,030                                                 |
| 19                                                     | West Bengal                                            | 11,784                                                 | 14,937                                                 | 9,718                                                  | 3,254                                                  | 39,694                                                 |
| 20                                                     | Jharkhand                                              | 3,736                                                  | 4,865                                                  | 7,310                                                  | 4,571                                                  | 20,482                                                 |
| 21                                                     | Odisha                                                 | 6,556                                                  | 8,292                                                  | 8,798                                                  | 6,198                                                  | 29,844                                                 |
| 22                                                     | Chhattisgarh                                           | 4,650                                                  | 5,444                                                  | 8,456                                                  | 5,869                                                  | 24,419                                                 |
| 23                                                     | Madhya Pradesh                                         | 6,309                                                  | 8,225                                                  | 6,942                                                  | 5,530                                                  | 27,005                                                 |
| 24                                                     | Gujarat                                                | 20,217                                                 | 24,701                                                 | 24,607                                                 | 4,821                                                  | 74,346                                                 |
| 25                                                     | Daman and Diu                                          | 38                                                     | 52                                                     | 215                                                    | 0                                                      | 305                                                    |
| 26                                                     | Dadra and Nagar Haveli                                 | 274                                                    | 355                                                    | 1,719                                                  | 2                                                      | 2,349                                                  |
| 27                                                     | Maharashtra                                            | 44,847                                                 | 53,344                                                 | 58,164                                                 | 8,953                                                  | 165,308                                                |
| 29                                                     | Karnataka                                              | 18,187                                                 | 23,237                                                 | 26,714                                                 | 7,521                                                  | 75,660                                                 |
| 30                                                     | Goa                                                    | 782                                                    | 1,080                                                  | 1,389                                                  | 19                                                     | 3,270                                                  |
| 31                                                     | Lakshadweep                                            | 6                                                      | 7                                                      | 1                                                      | -                                                      | 13                                                     |
| 32                                                     | Kerala                                                 | 5,728                                                  | 8,338                                                  | 3,204                                                  | 79                                                     | 17,349                                                 |
| 33                                                     | Tamil Nadu                                             | 17,712                                                 | 23,870                                                 | 21,952                                                 | 5,586                                                  | 69,121                                                 |
| 34                                                     | Puducherry                                             | 211                                                    | 322                                                    | 1,110                                                  | 4                                                      | 1,646                                                  |
| 35                                                     | Andaman and Nicobar Islands                            | 96                                                     | 129                                                    | 30                                                     | 1                                                      | 255                                                    |
| 36                                                     | Telangana                                              | 8,822                                                  | 11,796                                                 | 10,567                                                 | 5,161                                                  | 36,346                                                 |
| 37                                                     | Andhra Pradesh                                         | 6,328                                                  | 8,580                                                  | 9,143                                                  | 2,113                                                  | 26,163                                                 |
| 38                                                     | Ladakh                                                 | 41                                                     | 53                                                     | 17                                                     | 2                                                      | 114                                                    |
| 97                                                     | Other Territory                                        | 130                                                    | 155                                                    | 1,053                                                  | 0                                                      | 1,337                                                  |
| 99                                                     | Center Jurisdiction                                    | -                                                      | -                                                      | 1,541                                                  | -                                                      | 1,541                                                  |
|                                                        | GST Collection (Domestic) Imports                      | 209,916                                                | 272,828                                                | 303,946                                                | 79,152                                                 | 865,842 270,964                                        |
|                                                        | Total GST Collection                                   |                                                        |                                                        |                                                        |                                                        | 1,136,806                                              |

| State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   |
|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|
| State Code                                             | State                                                  | CGST                                                   | SGST                                                   | IGST                                                   | CESS                                                   | Total                                                  |
| 1                                                      | Jammu and Kashmir                                      | 1,378                                                  | 2,066                                                  | 1,194                                                  | 54                                                     | 4,692                                                  |
| 2                                                      | Himachal Pradesh                                       | 1,381                                                  | 1,997                                                  | 4,629                                                  | 17                                                     | 8,023                                                  |
| 3                                                      | Punjab                                                 | 4,587                                                  | 6,896                                                  | 6,701                                                  | 222                                                    | 18,406                                                 |
| 4                                                      | Chandigarh                                             | 366                                                    | 507                                                    | 1,091                                                  | 15                                                     | 1,979                                                  |
| 5                                                      | Uttarakhand                                            | 2,578                                                  | 3,780                                                  | 7,235                                                  | 87                                                     | 13,680                                                 |
| 6                                                      | Haryana                                                | 11,269                                                 | 15,116                                                 | 36,780                                                 | 4,977                                                  | 68,142                                                 |
| 7                                                      | Delhi                                                  | 9,292                                                  | 11,329                                                 | 24,609                                                 | 1,022                                                  | 46,253                                                 |
| 8                                                      | Rajasthan                                              | 10,231                                                 | 13,443                                                 | 12,934                                                 | 1,872                                                  | 38,480                                                 |
| 9                                                      | Uttar Pradesh                                          | 16,876                                                 | 23,766                                                 | 20,574                                                 | 12,649                                                 | 73,865                                                 |
| 10                                                     | Bihar                                                  | 3,793                                                  | 6,083                                                  | 1,718                                                  | 1,940                                                  | 13,534                                                 |
| 11                                                     | Sikkim                                                 | 188                                                    | 254                                                    | 2,368                                                  | 1                                                      | 2,811                                                  |
| 12                                                     | Arunachal Pradesh                                      | 264                                                    | 337                                                    | 107                                                    | 2                                                      | 710                                                    |
| 13                                                     | Nagaland                                               | 141                                                    | 190                                                    | 75                                                     | 14                                                     | 420                                                    |
| 14                                                     | Manipur                                                | 211                                                    | 287                                                    | 52                                                     | 2                                                      | 551                                                    |
| 15                                                     | Mizoram                                                | 118                                                    | 163                                                    | 35                                                     | 0                                                      | 316                                                    |
| 16                                                     | Tripura                                                | 294                                                    | 388                                                    | 92                                                     | 2                                                      | 777                                                    |
| 17                                                     | Meghalaya                                              | 294                                                    | 367                                                    | 1,094                                                  | 9                                                      | 1,764                                                  |
| 18                                                     | Assam                                                  | 3,641                                                  | 4,638                                                  | 3,325                                                  | 403                                                    | 12,007                                                 |
| 19                                                     | West Bengal                                            | 14,501                                                 | 18,164                                                 | 11,740                                                 | 3,494                                                  | 47,899                                                 |
| 20                                                     | Jharkhand                                              | 5,041                                                  | 6,328                                                  | 11,055                                                 | 5,431                                                  | 27,854                                                 |
| 21                                                     | Odisha                                                 | 10,827                                                 | 12,743                                                 | 12,925                                                 | 7,840                                                  | 44,335                                                 |
| 22                                                     | Chhattisgarh                                           | 5,847                                                  | 6,818                                                  | 10,045                                                 | 6,861                                                  | 29,571                                                 |
| 23                                                     | Madhya Pradesh                                         | 7,280                                                  | 9,433                                                  | 8,261                                                  | 6,280                                                  | 31,255                                                 |
| 24                                                     | Gujarat                                                | 26,934                                                 | 32,724                                                 | 31,235                                                 | 6,263                                                  | 97,155                                                 |
| 25                                                     | Daman and Diu                                          | 1                                                      | 1                                                      | 3                                                      | -                                                      | 5                                                      |
| 26                                                     | Dadra and Nagar Haveli                                 | 411                                                    | 537                                                    | 2,190                                                  | 4                                                      | 3,141                                                  |
| 27                                                     | Maharashtra                                            | 59,243                                                 | 70,516                                                 | 74,141                                                 | 14,092                                                 | 217,993                                                |
| 29                                                     | Karnataka                                              | 22,697                                                 | 28,660                                                 | 35,101                                                 | 9,468                                                  | 95,926                                                 |
| 30                                                     | Goa                                                    | 1,031                                                  | 1,418                                                  | 1,894                                                  | 21                                                     | 4,364                                                  |
| 31                                                     | Lakshadweep                                            | 8                                                      | 9                                                      | 1                                                      | -                                                      | 18                                                     |
| 32                                                     | Kerala                                                 | 7,100                                                  | 9,887                                                  | 5,195                                                  | 80                                                     | 22,264                                                 |
| 33                                                     | Tamil Nadu                                             | 22,015                                                 | 29,441                                                 | 26,961                                                 | 7,076                                                  | 85,492                                                 |
| 34                                                     | Puducherry                                             | 229                                                    | 366                                                    | 1,223                                                  | 5                                                      | 1,824                                                  |
| 35                                                     | Andaman and Nicobar Islands                            | 122                                                    | 170                                                    | 40                                                     | 0                                                      | 332                                                    |
| 36                                                     | Telangana                                              | 10,930                                                 | 14,603                                                 | 13,238                                                 | 6,310                                                  | 45,081                                                 |
| 37                                                     | Andhra Pradesh                                         | 7,844                                                  | 10,567                                                 | 11,938                                                 | 2,361                                                  | 32,710                                                 |
| 38                                                     | Ladakh                                                 | 76                                                     | 99                                                     | 31                                                     | 1                                                      | 207                                                    |
| 97                                                     | Other Territory                                        | 100                                                    | 126                                                    | 1,364                                                  | -                                                      | 1,590                                                  |
| 99                                                     | Center Jurisdiction                                    | -                                                      | -                                                      | 2,121                                                  | -                                                      | 2,121                                                  |
|                                                        | GST Collection (Domestic)                              | 269,137                                                | 344,216                                                | 385,314                                                | 98,878                                                 | 1,097,545                                              |
|                                                        | Imports                                                |                                                        |                                                        |                                                        |                                                        | 385,746                                                |
|                                                        | Total GST Collection                                   |                                                        |                                                        |                                                        |                                                        | 1,483,291                                              |

| State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   |
|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|
|                                                        |                                                        |                                                        |                                                        | FY 2022-23                                             |                                                        |                                                        |
| 1                                                      | Jammu and Kashmir                                      | 1,532                                                  | 2,350                                                  | 1,296                                                  | 68                                                     | 5,246                                                  |
| 2                                                      | Himachal Pradesh                                       | 1,669                                                  | 2,346                                                  | 4,742                                                  | 20                                                     | 8,778                                                  |
| 3                                                      | Punjab                                                 | 5,058                                                  | 7,660                                                  | 7,891                                                  | 340                                                    | 20,949                                                 |
| 4                                                      | Chandigarh                                             | 461                                                    | 629                                                    | 1,253                                                  | 22                                                     | 2,365                                                  |
| 5                                                      | Uttarakhand                                            | 3,315                                                  | 4,787                                                  | 8,619                                                  | 124                                                    | 16,845                                                 |
| 6                                                      | Haryana                                                | 13,730                                                 | 18,143                                                 | 48,765                                                 | 6,031                                                  | 86,668                                                 |
| 7                                                      | Delhi                                                  | 11,323                                                 | 13,619                                                 | 29,878                                                 | 1,023                                                  | 55,843                                                 |
| 8                                                      | Rajasthan                                              | 11,984                                                 | 15,636                                                 | 16,337                                                 | 1,501                                                  | 45,458                                                 |
| 9                                                      | Uttar Pradesh                                          | 19,809                                                 | 27,366                                                 | 26,559                                                 | 14,236                                                 | 87,970                                                 |
| 10                                                     | Bihar                                                  | 4,553                                                  | 7,543                                                  | 2,446                                                  | 2,005                                                  | 16,548                                                 |
| 11                                                     | Sikkim                                                 | 224                                                    | 301                                                    | 2,629                                                  | 1                                                      | 3,156                                                  |
| 12                                                     | Arunachal Pradesh                                      | 385                                                    | 494                                                    | 141                                                    | 2                                                      | 1,023                                                  |
| 13                                                     | Nagaland                                               | 175                                                    | 228                                                    | 119                                                    | 44                                                     | 566                                                    |
| 14                                                     | Manipur                                                | 226                                                    | 321                                                    | 66                                                     | 3                                                      | 615                                                    |
| 15                                                     | Mizoram                                                | 151                                                    | 230                                                    | 38                                                     | 1                                                      | 419                                                    |
| 16                                                     | Tripura                                                | 333                                                    | 435                                                    | 113                                                    | 3                                                      | 884                                                    |
| 17                                                     | Meghalaya                                              | 397                                                    | 489                                                    | 1,170                                                  | 19                                                     | 2,076                                                  |
| 18                                                     | Assam                                                  | 4,001                                                  | 5,180                                                  | 3,901                                                  | 628                                                    | 13,710                                                 |
| 19                                                     | West Bengal                                            | 17,655                                                 | 21,514                                                 | 14,639                                                 | 4,251                                                  | 58,060                                                 |
| 20                                                     | Jharkhand                                              | 5,880                                                  | 7,813                                                  | 12,554                                                 | 5,772                                                  | 32,019                                                 |
| 21                                                     | Odisha                                                 | 11,799                                                 | 14,211                                                 | 14,558                                                 | 8,874                                                  | 49,442                                                 |
| 22                                                     | Chhattisgarh                                           | 6,318                                                  | 7,489                                                  | 11,121                                                 | 7,041                                                  | 31,968                                                 |
| 23                                                     | Madhya Pradesh                                         | 8,428                                                  | 10,937                                                 | 9,862                                                  | 7,006                                                  | 36,232                                                 |
| 24                                                     | Gujarat                                                | 31,405                                                 | 37,802                                                 | 38,348                                                 | 6,667                                                  | 114,221                                                |
| 25                                                     | Daman and Diu                                          | 0                                                      | 0                                                      | 2                                                      | -                                                      | 3                                                      |
| 26                                                     | Dadra and Nagar Haveli                                 | 502                                                    | 637                                                    | 2,621                                                  | 11                                                     | 3,771                                                  |
| 27                                                     | Maharashtra                                            | 72,880                                                 | 85,532                                                 | 92,027                                                 | 19,907                                                 | 270,346                                                |
| 29                                                     | Karnataka                                              | 28,448                                                 | 35,429                                                 | 45,602                                                 | 13,342                                                 | 122,822                                                |
| 30                                                     | Goa                                                    | 1,509                                                  | 2,018                                                  | 1,955                                                  | 39                                                     | 5,520                                                  |
| 31                                                     | Lakshadweep                                            | 8                                                      | 10                                                     | 3                                                      | -                                                      | 21                                                     |
| 32                                                     | Kerala                                                 | 9,279                                                  | 12,311                                                 | 5,707                                                  | 75                                                     | 27,371                                                 |
| 33                                                     | Tamil Nadu                                             | 27,361                                                 | 36,353                                                 | 32,612                                                 | 8,051                                                  | 104,377                                                |
| 34                                                     | Puducherry                                             | 303                                                    | 463                                                    | 1,599                                                  | 8                                                      | 2,373                                                  |
| 35                                                     | Andaman and Nicobar Islands                            | 139                                                    | 183                                                    | 50                                                     | 1                                                      | 373                                                    |
| 36                                                     | Telangana                                              | 12,842                                                 | 16,877                                                 | 15,632                                                 | 6,481                                                  | 51,831                                                 |
| 37                                                     | Andhra Pradesh                                         | 9,585                                                  | 12,542                                                 | 14,312                                                 | 3,794                                                  | 40,232                                                 |
| 38                                                     | Ladakh                                                 | 122                                                    | 171                                                    | 38                                                     | 1                                                      | 333                                                    |
| 97                                                     | Other Territory                                        | 136                                                    | 201                                                    | 2,272                                                  | 0                                                      | 2,609                                                  |
| 99                                                     | Center Jurisdiction                                    | -                                                      | -                                                      | 1,941                                                  | -                                                      | 1,941                                                  |
|                                                        | GST Collection (Domestic)                              | 323,923                                                | 410,251                                                | 473,421                                                | 117,390                                                | 1,324,985                                              |
|                                                        | Imports                                                |                                                        |                                                        |                                                        |                                                        | 482,695                                                |
|                                                        | Total GST Collection                                   |                                                        |                                                        |                                                        |                                                        | 1,807,680                                              |

| State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   |
|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|
| State Code                                             | State                                                  | CGST                                                   | SGST                                                   | IGST                                                   | CESS                                                   | Total                                                  |
| 1                                                      | Jammu and Kashmir                                      | 2,079                                                  | 2,945                                                  | 1,594                                                  | 86                                                     | 6,704                                                  |
| 2                                                      | Himachal Pradesh                                       | 1,874                                                  | 2,597                                                  | 5,464                                                  | 21                                                     | 9,956                                                  |
| 3                                                      | Punjab                                                 | 5,795                                                  | 8,406                                                  | 9,483                                                  | 378                                                    | 24,061                                                 |
| 4                                                      | Chandigarh                                             | 526                                                    | 689                                                    | 1,537                                                  | 20                                                     | 2,771                                                  |
| 5                                                      | Uttarakhand                                            | 3,861                                                  | 5,415                                                  | 9,824                                                  | 131                                                    | 19,231                                                 |
| 6                                                      | Haryana                                                | 15,813                                                 | 20,334                                                 | 59,726                                                 | 7,041                                                  | 102,914                                                |
| 7                                                      | Delhi                                                  | 13,254                                                 | 15,647                                                 | 36,232                                                 | 1,312                                                  | 66,445                                                 |
| 8                                                      | Rajasthan                                              | 13,710                                                 | 17,531                                                 | 17,081                                                 | 1,852                                                  | 50,174                                                 |
| 9                                                      | Uttar Pradesh                                          | 23,824                                                 | 32,534                                                 | 29,779                                                 | 15,556                                                 | 101,693                                                |
| 10                                                     | Bihar                                                  | 5,025                                                  | 8,535                                                  | 2,418                                                  | 2,043                                                  | 18,021                                                 |
| 11                                                     | Sikkim                                                 | 317                                                    | 420                                                    | 2,969                                                  | 1                                                      | 3,707                                                  |
| 12                                                     | Arunachal Pradesh                                      | 509                                                    | 628                                                    | 168                                                    | 2                                                      | 1,308                                                  |
| 13                                                     | Nagaland                                               | 242                                                    | 307                                                    | 116                                                    | 47                                                     | 711                                                    |
| 14                                                     | Manipur                                                | 250                                                    | 346                                                    | 72                                                     | 3                                                      | 670                                                    |
| 15                                                     | Mizoram                                                | 181                                                    | 273                                                    | 45                                                     | 1                                                      | 500                                                    |
| 16                                                     | Tripura                                                | 387                                                    | 512                                                    | 152                                                    | 3                                                      | 1,053                                                  |
| 17                                                     | Meghalaya                                              | 491                                                    | 607                                                    | 1,137                                                  | 24                                                     | 2,260                                                  |
| 18                                                     | Assam                                                  | 4,739                                                  | 6,010                                                  | 3,820                                                  | 1,033                                                  | 15,602                                                 |
| 19                                                     | West Bengal                                            | 19,267                                                 | 23,436                                                 | 15,308                                                 | 4,603                                                  | 62,613                                                 |
| 20                                                     | Jharkhand                                              | 6,309                                                  | 8,840                                                  | 12,650                                                 | 6,939                                                  | 34,738                                                 |
| 21                                                     | Odisha                                                 | 13,823                                                 | 16,455                                                 | 15,102                                                 | 9,368                                                  | 54,748                                                 |
| 22                                                     | Chhattisgarh                                           | 6,890                                                  | 8,175                                                  | 12,101                                                 | 7,708                                                  | 34,874                                                 |
| 23                                                     | Madhya Pradesh                                         | 10,336                                                 | 13,072                                                 | 11,211                                                 | 7,554                                                  | 42,174                                                 |
| 24                                                     | Gujarat                                                | 34,753                                                 | 42,371                                                 | 40,020                                                 | 8,025                                                  | 125,168                                                |
| 25                                                     | Daman and Diu                                          | 1                                                      | 1                                                      | 2                                                      | -                                                      | 3                                                      |
| 26                                                     | Dadra and Nagar Haveli                                 | 512                                                    | 661                                                    | 3,153                                                  | 7                                                      | 4,333                                                  |
| 27                                                     | Maharashtra                                            | 86,258                                                 | 100,843                                                | 109,787                                                | 23,229                                                 | 320,117                                                |
| 29                                                     | Karnataka                                              | 33,321                                                 | 40,969                                                 | 54,123                                                 | 16,852                                                 | 145,266                                                |
| 30                                                     | Goa                                                    | 1,818                                                  | 2,352                                                  | 2,264                                                  | 42                                                     | 6,475                                                  |
| 31                                                     | Lakshadweep                                            | 16                                                     | 19                                                     | 10                                                     | -                                                      | 45                                                     |
| 32                                                     | Kerala                                                 | 10,805                                                 | 13,967                                                 | 5,848                                                  | 57                                                     | 30,677                                                 |
| 33                                                     | Tamil Nadu                                             | 31,693                                                 | 41,082                                                 | 39,807                                                 | 8,747                                                  | 121,329                                                |
| 34                                                     | Puducherry                                             | 333                                                    | 509                                                    | 1,786                                                  | 8                                                      | 2,636                                                  |
| 35                                                     | Andaman and Nicobar Islands                            | 157                                                    | 206                                                    | 63                                                     | 2                                                      | 428                                                    |
| 36                                                     | Telangana                                              | 15,513                                                 | 20,012                                                 | 17,868                                                 | 6,549                                                  | 59,942                                                 |
| 37                                                     | Andhra Pradesh                                         | 10,687                                                 | 14,008                                                 | 16,206                                                 | 3,398                                                  | 44,298                                                 |
| 38                                                     | Ladakh                                                 | 188                                                    | 250                                                    | 42                                                     | 1                                                      | 481                                                    |
| 97                                                     | Other Territory                                        | 156                                                    | 231                                                    | 2,227                                                  | -                                                      | 2,615                                                  |
| 99                                                     | Jurisdiction                                           | -                                                      | -                                                      | 2,507                                                  | -                                                      | 2,507                                                  |
|                                                        | Center GST Collection (Domestic)                       |                                                        | 471,195                                                | 543,704                                                | 132,639                                                | 1,523,249                                              |
|                                                        | Imports                                                | 375,710                                                |                                                        |                                                        |                                                        | 495,001                                                |
|                                                        | Total GST Collection                                   |                                                        |                                                        |                                                        |                                                        | 2,018,250                                              |

| State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   | State/UT-wise Financial Year-wise Revenue Collection   |
|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|
| State Code                                             | State                                                  | CGST                                                   | SGST                                                   | IGST                                                   | CESS                                                   | Total                                                  |
| 1                                                      | Jammu and Kashmir                                      | 1,578                                                  | 2,234                                                  | 1,502                                                  | 93                                                     | 5,408                                                  |
| 2                                                      | Himachal Pradesh                                       | 1,459                                                  | 2,042                                                  | 4,316                                                  | 20                                                     | 7,837                                                  |
| 3                                                      | Punjab                                                 | 4,806                                                  | 6,857                                                  | 8,047                                                  | 352                                                    | 20,062                                                 |
| 4                                                      | Chandigarh                                             | 425                                                    | 567                                                    | 1,146                                                  | 29                                                     | 2,168                                                  |
| 5                                                      | Uttarakhand                                            | 2,990                                                  | 4,354                                                  | 8,178                                                  | 96                                                     | 15,618                                                 |
| 6                                                      | Haryana                                                | 13,428                                                 | 17,279                                                 | 51,893                                                 | 5,906                                                  | 88,505                                                 |
| 7                                                      | Delhi                                                  | 11,334                                                 | 13,200                                                 | 33,004                                                 | 1,035                                                  | 58,573                                                 |
| 8                                                      | Rajasthan                                              | 10,621                                                 | 13,437                                                 | 14,101                                                 | 1,423                                                  | 39,582                                                 |
| 9                                                      | Uttar Pradesh                                          | 19,570                                                 | 25,911                                                 | 25,925                                                 | 12,178                                                 | 83,585                                                 |
| 10                                                     | Bihar                                                  | 4,003                                                  | 6,681                                                  | 2,040                                                  | 1,556                                                  | 14,281                                                 |
| 11                                                     | Sikkim                                                 | 231                                                    | 302                                                    | 2,492                                                  | 1                                                      | 3,025                                                  |
| 12                                                     | Arunachal Pradesh                                      | 320                                                    | 393                                                    | 121                                                    | 1                                                      | 836                                                    |
| 13                                                     | Nagaland                                               | 166                                                    | 208                                                    | 84                                                     | 19                                                     | 476                                                    |
| 14                                                     | Manipur                                                | 193                                                    | 271                                                    | 72                                                     | 0                                                      | 536                                                    |
| 15                                                     | Mizoram                                                | 149                                                    | 202                                                    | 37                                                     | 1                                                      | 390                                                    |
| 16                                                     | Tripura                                                | 311                                                    | 391                                                    | 125                                                    | 2                                                      | 830                                                    |
| 17                                                     | Meghalaya                                              | 367                                                    | 444                                                    | 672                                                    | 11                                                     | 1,494                                                  |
| 18                                                     | Assam                                                  | 3,731                                                  | 4,712                                                  | 3,277                                                  | 1,071                                                  | 12,790                                                 |
| 19                                                     | West Bengal                                            | 14,587                                                 | 17,834                                                 | 12,988                                                 | 4,027                                                  | 49,436                                                 |
| 20                                                     | Jharkhand                                              | 4,940                                                  | 6,481                                                  | 9,665                                                  | 5,800                                                  | 26,886                                                 |
| 21                                                     | Odisha                                                 | 10,841                                                 | 13,077                                                 | 13,020                                                 | 7,516                                                  | 44,453                                                 |
| 22                                                     | Chhattisgarh                                           | 5,374                                                  | 6,388                                                  | 9,696                                                  | 5,543                                                  | 27,001                                                 |
| 23                                                     | Madhya Pradesh                                         | 8,090                                                  | 10,107                                                 | 8,858                                                  | 5,843                                                  | 32,898                                                 |
| 24                                                     | Gujarat                                                | 27,805                                                 | 33,328                                                 | 33,647                                                 | 6,338                                                  | 101,117                                                |
| 25                                                     | Daman and Diu                                          | 0                                                      | 0                                                      | 1                                                      | -                                                      | 1                                                      |
| 26                                                     | Dadra and Nagar Haveli                                 | 436                                                    | 552                                                    | 2,237                                                  | 3                                                      | 3,229                                                  |
| 27                                                     | Maharashtra                                            | 72,690                                                 | 83,406                                                 | 90,217                                                 | 19,036                                                 | 265,349                                                |
| 29                                                     | Karnataka                                              | 26,964                                                 | 33,166                                                 | 44,123                                                 | 13,343                                                 | 117,597                                                |
| 30                                                     | Goa                                                    | 1,489                                                  | 1,878                                                  | 1,771                                                  | 33                                                     | 5,171                                                  |
| 31                                                     | Lakshadweep                                            | 5                                                      | 7                                                      | 4                                                      | -                                                      | 16                                                     |
| 32                                                     | Kerala                                                 | 8,634                                                  | 10,927                                                 | 4,787                                                  | 49                                                     | 24,397                                                 |
| 33                                                     | Tamil Nadu                                             | 25,412                                                 | 33,990                                                 | 30,632                                                 | 7,096                                                  | 97,129                                                 |
| 34                                                     | Puducherry                                             | 266                                                    | 407                                                    | 1,439                                                  | 9                                                      | 2,121                                                  |
| 35                                                     | Andaman and Nicobar Islands                            | 128                                                    | 164                                                    | 43                                                     | 1                                                      | 336                                                    |
| 36                                                     | Telangana                                              | 12,397                                                 | 15,675                                                 | 13,583                                                 | 4,634                                                  | 46,289                                                 |
| 37                                                     | Andhra Pradesh                                         | 8,329                                                  | 10,689                                                 | 12,114                                                 | 2,239                                                  | 33,371                                                 |
| 38                                                     | Ladakh                                                 | 159                                                    | 209                                                    | 40                                                     | 2                                                      | 410                                                    |
| 97                                                     | Other Territory                                        | 120                                                    | 141                                                    | 1,579                                                  | -                                                      | 1,840                                                  |
|                                                        |                                                        |                                                        |                                                        | 2,362                                                  | -                                                      | 2,362                                                  |
| 99                                                     | Center Jurisdiction GST Collection (Domestic)          | -                                                      | - 377,911                                              | 449,839                                                | 105,305                                                | 1,237,405                                              |
|                                                        | Imports                                                | 304,350                                                |                                                        |                                                        |                                                        | 396,161                                                |
|                                                        | Total GST Collection                                   |                                                        |                                                        |                                                        |                                                        | 1,633,566                                              |

## Annexure - B

## States' Share of Union Taxes and Duties Released to the State Governments  from 2020-21 to 2024-25 (till January 2025)

(₹ in crore)

| State             |   2020-21 |   2021-22 |   2022-23 |          2023-24 |   2024-25 (till January 2025) |
|-------------------|-----------|-----------|-----------|------------------|-------------------------------|
| Andhra Pradesh    |  24460.6  |  35385.8  |  38176.7  |  45710.7         |               43472.1         |
| Arunachal Pradesh |  10472.6  |  14643.9  |  16689.2  |  19845.2         |               18873.4         |
| Assam             |  18629.3  |  28150.5  |  29694.3  |  35330.6         |               33600.3         |
| Bihar             |  59861.4  |  91352.6  |  95509.9  | 113604           |              108041           |
| Chhattisgarh      |  20337.5  |  28570.9  |  32358.3  |  38481.9         |               36597.3         |
| Goa               |   2296.53 |   3356.98 |   3665.19 |   4359.85        |                4146.28        |
| Gujarat           |  20218.5  |  31105.8  |  33034    |  39283.6         |               37360           |
| Haryana           |   6437.59 |   9722.16 |  10378    |  12345.4         |               11740.8         |
| Himachal Pradesh  |   4753.92 |   7349.04 |   7883.98 |   9374.72        |                8915.67        |
| Jharkhand         |  19712.2  |  27734.6  |  31404.1  |  37352.3         |               35523.1         |
| Karnataka         |  21694.1  |  33283.6  |  34596.2  |  41192.6         |               39175.4         |
| Kerala            |  11560.4  |  17820.1  |  18260.7  |  21742.9         |               20677.9         |
| Madhya Pradesh    |  46922.2  |  69541.5  |  74542.9  |  88665.3         |               84323.1         |
| Maharashtra       |  36504    |  54318.1  |  60001    |  71349.8         |               67855.9         |
| Manipur           |   4271.97 |   6009.65 |   6795.08 |   8087.14        |                7691.08        |
| Meghalaya         |   4551.63 |   6580.63 |   7286.14 |   8663.22        |                8238.99        |
| Mizoram           |   3010.55 |   4222.87 |   4745.25 |   5647.47        |                5370.98        |
| Nagaland          |   3409.25 |   4875.46 |   5400.19 |   6426.82        |                6112.16        |
| Odisha            |  27542.7  |  38144.8  |  42989.3  |  51143.7         |               48638.8         |
| Punjab            |  10638.2  |  15288.8  |  17163.7  |  20409.9         |               19410.5         |
| Rajasthan         |  35575.8  |  54030.6  |  57230.8  |  68063.2         |               64730.1         |
| Sikkim            |   2308.47 |   3353.69 |   3680.28 |   4382.44        |                4167.8         |
| Tamil Nadu        |  24924.5  |  37458.6  |  38731.2  |  46072.3         |               43815.8         |
| Telangana         |  12691.6  |  18720.5  |  19668.2  |  23742           |               22579.3         |
| Tripura           |   4218.45 |   6077.52 |   6724.23 |   7996.82        |                7605.21        |
| Uttar Pradesh     | 106687    | 160358    | 169745    | 202620           |              192697           |
| Uttarakhand       |   6568.72 |   9906.25 |  10617    |  12627.8         |               12009.4         |
| West Bengal       |  44737    |  65540.8  |  71434.9  |  84971.8         |               80810.5         |
| TOTAL             | 594997    | 882904    | 948406    |      1.12949e+06 |                   1.07418e+06 |

## Annexure-C

## Inter-se share of States for vertical tax devolution as recommended by Finance Commission

| State             |   15 th FC recommended share in percentage (2020-2021) |   15 th FC recommended share in percentage (2021-2026) |
|-------------------|--------------------------------------------------------|--------------------------------------------------------|
| Andhra Pradesh    |                                                  4.111 |                                                  4.047 |
| Arunachal Pradesh |                                                  1.76  |                                                  1.757 |
| Assam             |                                                  3.131 |                                                  3.128 |
| Bihar             |                                                 10.061 |                                                 10.058 |
| Chhattisgarh      |                                                  3.418 |                                                  3.407 |
| Goa               |                                                  0.386 |                                                  0.386 |
| Gujarat           |                                                  3.398 |                                                  3.478 |
| Haryana           |                                                  1.082 |                                                  1.093 |
| Himachal Pradesh  |                                                  0.799 |                                                  0.83  |
| Jharkhand         |                                                  3.313 |                                                  3.307 |
| Karnataka         |                                                  3.646 |                                                  3.647 |
| Kerala            |                                                  1.943 |                                                  1.925 |
| Madhya Pradesh    |                                                  7.886 |                                                  7.85  |
| Maharashtra       |                                                  6.135 |                                                  6.317 |
| Manipur           |                                                  0.718 |                                                  0.716 |
| Meghalaya         |                                                  0.765 |                                                  0.767 |
| Mizoram           |                                                  0.506 |                                                  0.5   |
| Nagaland          |                                                  0.573 |                                                  0.569 |
| Odisha            |                                                  4.629 |                                                  4.528 |
| Punjab            |                                                  1.788 |                                                  1.807 |
| Rajasthan         |                                                  5.979 |                                                  6.026 |
| Sikkim            |                                                  0.388 |                                                  0.388 |
| Tamil Nadu        |                                                  4.189 |                                                  4.079 |
| Telangana         |                                                  2.133 |                                                  2.102 |
| Tripura           |                                                  0.709 |                                                  0.708 |
| Uttar Pradesh     |                                                 17.931 |                                                 17.939 |
| Uttarakhand       |                                                  1.104 |                                                  1.118 |
| West Bengal       |                                                  7.519 |                                                  7.523 |
| TOTAL             |                                                100     |                                                100     |

Annexure - I Details of Additional Central Assistance for Externally Aided Projects (EAPs) released to the States/UTs during the year 2019-20 to 2023-24

(Rs. in crore)

| S.No   | State             | Additional Central Assistance for Externally Aided Projects (EAPs)   | Additional Central Assistance for Externally Aided Projects (EAPs)   | Additional Central Assistance for Externally Aided Projects (EAPs)   | Additional Central Assistance for Externally Aided Projects (EAPs)   | Additional Central Assistance for Externally Aided Projects (EAPs)   | Additional Central Assistance for Externally Aided Projects (EAPs)   | Additional Central Assistance for Externally Aided Projects (EAPs)   | Additional Central Assistance for Externally Aided Projects (EAPs)   | Additional Central Assistance for Externally Aided Projects (EAPs)   | Additional Central Assistance for Externally Aided Projects (EAPs)   |
|--------|-------------------|----------------------------------------------------------------------|----------------------------------------------------------------------|----------------------------------------------------------------------|----------------------------------------------------------------------|----------------------------------------------------------------------|----------------------------------------------------------------------|----------------------------------------------------------------------|----------------------------------------------------------------------|----------------------------------------------------------------------|----------------------------------------------------------------------|
| S.No   | State             | 2019-20                                                              | 2019-20                                                              | 2020-21                                                              | 2020-21                                                              | 2021-22                                                              | 2021-22                                                              | 2022-23                                                              | 2022-23                                                              | 2023-24                                                              | 2023-24                                                              |
| S.No   | State             | Loan                                                                 | Grant                                                                | Loan                                                                 | Grant                                                                | 23.11.2021) Loan                                                     | Grant                                                                | Loan                                                                 | Grant                                                                | Loan                                                                 | Grant                                                                |
| 1      | Andhra Pradesh    | 2030.42                                                              | 1.29                                                                 | 1564.80                                                              | 0.00                                                                 | 1120.66                                                              | 7.35                                                                 | 2305.11                                                              | 20.57                                                                | 920.34                                                               | 25.75                                                                |
| 2      | Arunachal Pradesh | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 |
| 3      | Assam             | 106.34                                                               | 957.02                                                               | 116.68                                                               | 1050.09                                                              | 154.48                                                               | 1390.34                                                              | 135.48                                                               | 1219.35                                                              | 200.75                                                               | 1806.71                                                              |
| 4      | Bihar             | 1278.42                                                              | 0.38                                                                 | 1831.97                                                              | 0.00                                                                 | 1387.78                                                              | 0.00                                                                 | 1648.32                                                              | 0.00                                                                 | 1856.99                                                              | 0.00                                                                 |
| 5      | Chhattisgarh      | 278.39                                                               | 12.73                                                                | 284.97                                                               | 13.85                                                                | 328.70                                                               | 7.56                                                                 | 758.16                                                               | 8.87                                                                 | 426.03                                                               | 20.16                                                                |
| 6      | Goa               | 46.17                                                                | 0.00                                                                 | 45.08                                                                | 0.00                                                                 | 54.62                                                                | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 |
| 7      | Gujarat           | 778.26                                                               | 0.00                                                                 | 1839.63                                                              | 0.00                                                                 | 203.24                                                               | 0.00                                                                 | 1824.45                                                              | 0.00                                                                 | 1235.90                                                              | 0.00                                                                 |
| 8      | Haryana           | 112.11                                                               | 0.00                                                                 | 33.68                                                                | 0.00                                                                 | 8.60                                                                 | 0.00                                                                 | 3.30                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 |
| 9      | Himachal Pradesh  | 71.66                                                                | 644.95                                                               | 69.39                                                                | 624.51                                                               | 84.69                                                                | 762.23                                                               | 89.03                                                                | 801.29                                                               | 133.18                                                               | 1198.65                                                              |
| 10     | Jammu &Kashmir    | 4.47                                                                 | 40.25                                                                | 10.70                                                                | 96.26                                                                | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 |
| 11     | Jharkhand         | 425.98                                                               | 0.00                                                                 | 622.27                                                               | 0.00                                                                 | 515.24                                                               | 0.00                                                                 | 657.36                                                               | 0.00                                                                 | 546.07                                                               | 0.00                                                                 |
| 12     | Karnataka         | 675.26                                                               | 4.14                                                                 | 1510.21                                                              | 0.51                                                                 | 1510.80                                                              | 5.50                                                                 | 1866.75                                                              | 13.79                                                                | 2066.56                                                              | 0.00                                                                 |
| 13     | Kerala            | 2150.69                                                              | -3.36                                                                | 1169.71                                                              | 0.00                                                                 | 487.21                                                               | 0.00                                                                 | 621.69                                                               | 0.00                                                                 | 900.92                                                               | 0.00                                                                 |
| 14     | Madhya Pradesh    | 4867.92                                                              | 19.70                                                                | 5202.53                                                              | 20.76                                                                | 3955.30                                                              | 18.42                                                                | 3305.00                                                              | 8.24                                                                 | 2436.26                                                              | 13.27                                                                |
| 15     | Maharashtra       | 936.50                                                               | 9.71                                                                 | 2596.38                                                              | 4.79                                                                 | 3980.03                                                              | 0.62                                                                 | 3491.73                                                              | 0.19                                                                 | 3830.91                                                              | 0.24                                                                 |
| 16     | Manipur           | 8.33                                                                 | 74.95                                                                | 35.13                                                                | 316.18                                                               | 41.49                                                                | 373.44                                                               | 108.28                                                               | 974.56                                                               | 53.73                                                                | 483.54                                                               |
| 17     | Meghalaya         | 15.78                                                                | 142.05                                                               | 37.08                                                                | 333.75                                                               | 22.78                                                                | 204.98                                                               | 55.63                                                                | 500.69                                                               | 67.96                                                                | 611.60                                                               |
| 18     | Mizoram           | 10.15                                                                | 94.03                                                                | 21.14                                                                | 190.22                                                               | 9.83                                                                 | 88.48                                                                | 5.90                                                                 | 53.12                                                                | 10.69                                                                | 96.24                                                                |
| 19     | Nagaland          | 6.69                                                                 | 63.45                                                                | 7.73                                                                 | 69.60                                                                | 17.00                                                                | 153.03                                                               | 14.26                                                                | 128.37                                                               | 17.45                                                                | 157.08                                                               |
| 20     | Odisha            | 969.64                                                               | 8.45                                                                 | 833.87                                                               | 1.75                                                                 | 658.89                                                               | 3.81                                                                 | 943.50                                                               | 0.00                                                                 | 769.79                                                               | 0.00                                                                 |
| 21     | Punjab            | 145.69                                                               | 0.00                                                                 | 134.57                                                               | 0.00                                                                 | 229.61                                                               | 0.00                                                                 | 164.73                                                               | 0.00                                                                 | 211.81                                                               | 0.00                                                                 |
| 22     | Rajasthan         | 4209.44                                                              | 7.79                                                                 | 1551.82                                                              | 3.34                                                                 | 1361.08                                                              | 1.87                                                                 | 1488.27                                                              | 0.00                                                                 | 2445.88                                                              | 0.00                                                                 |
| 23     | Sikkim            | 0.71                                                                 | 6.43                                                                 | 4.11                                                                 | 36.97                                                                | 0.80                                                                 | 7.21                                                                 | 2.50                                                                 | 22.50                                                                | 1.18                                                                 | 10.58                                                                |
| 24     | Tamil Nadu        | 1989.69                                                              | 0.00                                                                 | 4709.73                                                              | 2.54                                                                 | 4910.14                                                              | 8.69                                                                 | 6244.01                                                              | 14.34                                                                | 9668.50                                                              | 9.49                                                                 |
| 25     | Telangana         | 207.46                                                               | 0.00                                                                 | -72.66                                                               | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 | 0.00                                                                 |
| 26     | Tripura           | 0.06                                                                 | 0.51                                                                 | 1.98                                                                 | 17.81                                                                | 6.38                                                                 | 58.07                                                                | 8.27                                                                 | 74.43                                                                | 34.55                                                                | 310.91                                                               |
| 27     | Uttar Pradesh     | 1254.65                                                              | 0.00                                                                 | 1355.69                                                              | 0.00                                                                 | 967.89                                                               | 0.00                                                                 | 882.56                                                               | 0.00                                                                 | 538.88                                                               | 0.00                                                                 |
| 28     | Uttarakhand       | 70.03                                                                | 617.42                                                               | 70.35                                                                | 647.00                                                               | 86.20                                                                | 774.80                                                               | 95.22                                                                | 856.97                                                               | 81.52                                                                | 733.72                                                               |
| 29     | West Bengal       | 2017.05                                                              | 0.00                                                                 | 1175.46                                                              | 1.15                                                                 | 979.67                                                               | 0.00                                                                 | 1468.49                                                              | 0.58                                                                 | 2852.56                                                              | 0.89                                                                 |

## Annexure -II

## State-wise/UT-wise details of back to back loan released to the States/UTs during the year 2020-21 and 2021-22 to meet GST Compensation Shortfall

|   S.No | State/UTs         | 2020-21      |   (Rs. in crore) 2021-22 |
|--------|-------------------|--------------|--------------------------|
|      1 | Andhra Pradesh    | 2311.00      |                  3272.19 |
|      2 | Arunachal Pradesh | 0.00         |                     0    |
|      3 | Assam             | 994.00       |                  1773.87 |
|      4 | Bihar             | 3905.00      |                  6815.63 |
|      5 | Chhattisgarh      | 3109.00      |                  4965.15 |
|      6 | Goa               | 840.00       |                   846.91 |
|      7 | Gujarat           | 9222.00      |                 13040.2  |
|      8 | Haryana           | 4352.00      |                  7393.79 |
|      9 | Himachal Pradesh  | 1717.00      |                  2695.22 |
|     10 | Jharkhand         | 1689.00      |                  2484.41 |
|     11 | Karnataka         | 12407.00     |                 18108.9  |
|     12 | Kerala            | 5766.00      |                  8739.31 |
|     13 | Madhya Pradesh    | 4542.00      |                  7011.17 |
|     14 | Maharashtra       | 11977.00     |                 13782.4  |
|     15 | Manipur           | 0.00         |                     0    |
|     16 | Meghalaya         | 112.00       |                   141.16 |
|     17 | Mizoram           | 0.00         |                     0    |
|     18 | Nagaland          | 0.00         |                     0    |
|     19 | Odisha            | 3822.00      |                  6430.2  |
|     20 | Punjab            | 8359.00      |                 12132.4  |
|     21 | Rajasthan         | 4604.00 0.00 |                  7268.29 |
|     22 | Sikkim            |              |                     0    |
|     23 | Tamil Nadu        | 6241.00      |                  8095.25 |
|     24 | Telangana         | 2380.00      |                  4569.49 |
|     25 | Tripura           | 226.00       |                   401.37 |
|     26 | Uttar Pradesh     | 6007.00      |                  8139.94 |
|     27 | Uttarakhand       | 2316.00      |                  3333.03 |
|     28 | West Bengal       | 4431.00      |                  6425.28 |
|     29 | Delhi             | 5865.00      |                  6192.67 |
|     30 | Jammu &Kashmir    | 2272.00      |                  3845.49 |
|     31 | Puducherry        | 742.00       |                  1096.29 |

## Annexure-III

## Funds released to States under the Scheme for Special Assistance to States for Capital Expenditure/Investment 2020-21 to 2023-24

(Rs. in crore)

| Sl. No.   | States            | 2020-21   | 2021-22   | 2022-23   |   2023-24 |
|-----------|-------------------|-----------|-----------|-----------|-----------|
| 1         | Andhra Pradesh    | 688.00    | 501.79    | 6,105.56  |   4090.81 |
| 2         | Arunachal Pradesh | 232.97    | 371.19    | 1,564.10  |   2363.42 |
| 3         | Assam             | 450.00    | 600.00    | 4,300.14  |   5804.43 |
| 4         | Bihar             | 843.00    | 1,246.50  | 8,455.85  |   8814.8  |
| 5         | Chhattisgarh      | 286.00    | 423.00    | 2,941.97  |   3365.25 |
| 6         | Goa               | 97.66     | 111.04    | 572.75    |    695.2  |
| 7         | Gujarat           | 285.00    | 432.00    | 4,045.82  |   4254.32 |
| 8         | Haryana           | 91.00     | 135.00    | 1,267.00  |   1702.05 |
| 9         | Himachal Pradesh  | 533.00    | 800.00    | 650.80    |   1515.97 |
| 10        | Jharkhand         | 277.00    | 246.00    | 2,964.32  |   4580.61 |
| 11        | Karnataka         | 305.00    | 451.50    | 3,399.35  |   3879.24 |
| 12        | Kerala            | 81.50     | 238.50    | 1,902.74  |      0    |
| 13        | Madhya Pradesh    | 1,320.00  | 1,512.36  | 7,360.20  |  12636.2  |
| 14        | Maharashtra       | 514.00    | 771.73    | 6,744.16  |   5376.31 |
| 15        | Manipur           | 317.16    | 212.85    | 467.22    |    542.7  |
| 16        | Meghalaya         | 200.00    | 281.20    | 1,049.02  |   1293.06 |
| 17        | Mizoram           | 200.00    | 299.99    | 297.50    |    743.28 |
| 18        | Nagaland          | 200.00    | 300.00    | 504.16    |    973.2  |
| 19        | Odisha            | 471.50    | 517.12    | 75.00     |   3532.14 |
| 20        | Punjab            | 296.50    | 223.50    | 798.22    |      0    |
| 21        | Rajasthan         | 1,002.00  | 692.41    | 5,595.64  |   8513.42 |
| 22        | Sikkim            | 200.00    | 300.00    | 551.36    |    797.85 |
| 23        | Tamil Nadu        | -         | 505.50    | 4,011.27  |   5326.42 |
| 24        | Telangana         | 358.00    | 214.14    | 2,500.98  |   1948.34 |
| 25        | Tripura           | 300.00    | 118.54    | 349.79    |    662.92 |
| 26        | Uttar Pradesh     | 976.00    | 1,483.00  | 7,940.50  |  19215.1  |
| 27        | Uttarakhand       | 675.00    | 263.92    | 1,124.01  |   1911.71 |
| 28        | West Bengal       | 630.00    | 933.00    | 3,655.92  |   5015.58 |
|           | TOTAL             | 11,830.29 | 14,185.78 | 81,195.35 | 109554    |

## Annexure-IV

## Special Assistance (Grant) released during 2019-20 to 2023-24

(Rs. in crore)

| Sl. No.   | Name of State     |   2019-20 |   2020-21 |   2021-22 |   2022-23 |   2023-24 |
|-----------|-------------------|-----------|-----------|-----------|-----------|-----------|
| 1         | Andhra Pradesh    |     350   |    350    |   2785.39 |   1671.23 |  11188.7  |
| 2         | Arunachal Pradesh |       0   |    328.77 |      0    |    500    |      0    |
| 3         | Assam             |       0   |      0    |      0    |      0    |      0    |
| 4         | Bihar             |       0   |    195.73 |    250    |      0    |      0    |
| 5         | Chhattisgarh      |       0   |      0    |      0    |      0    |      0    |
| 6         | Goa               |       0   |      0    |    150    |      0    |    200    |
| 7         | Gujarat           |       0   |      0    |    431    |      0    |      0    |
| 8         | Haryana           |       0   |      0    |      0    |      0    |      0    |
| 9         | Himachal Pradesh  |       0   |      0    |      0    |      0    |      0    |
| 10        | Jammu &Kashmir    |     200   |      0    |      0    |      0    |      0    |
| 11        | Jharkhand         |       0   |      0    |      0    |      0    |      0    |
| 12        | Karnataka         |       0   |      0    |      0    |      0    |      0    |
| 13        | Kerala            |       0   |      0    |      0    |      0    |      0    |
| 14        | Madhya Pradesh    |       0   |      0    |      0    |      0    |      0    |
| 15        | Maharashtra       |       0   |      0    |      0    |      0    |      0    |
| 16        | Manipur           |       0   |      0    |      0    |      0    |    250    |
| 17        | Meghalaya         |       0   |      0    |      0    |      0    |      0    |
| 18        | Mizoram           |       0   |      0    |      0    |      0    |      0    |
| 19        | Nagaland          |       0   |    219.15 |      0    |      0    |      0    |
| 20        | Orissa            |       0   |      0    |      0    |      0    |      0    |
| 21        | Punjab            |       0   |      0    |      0    |      0    |      0    |
| 22        | Rajasthan         |       0   |      0    |      0    |      0    |      0    |
| 23        | Sikkim            |       0   |      0    |    150    |    100    |      0    |
| 24        | Tamil Nadu        |       0   |      0    |      0    |      0    |      0    |
| 25        | Telangana         |       0   |    450    |      0    |      0    |      0    |
| 26        | Tripura           |     698.7 |      0    |      0    |      0    |      0    |
| 27        | Uttar Pradesh     |     375   |      0    |      0    |      0    |      0    |
| 28        | Uttaranchal       |       0   |    405    |      0    |      0    |     56.46 |
| 29        | West Bengal       |       0   |      0    |      0    |      0    |      0    |
| Total     | Total             |    1623.7 |  11948.6  |   3766.39 |   2271.23 |  11695.2  |

## Year wise Government of India Releases to States under Centrally Sponsored Schemes

## Financial Year 2019-20 to 2024-25 (till 31/01/2025)

Disclaimer:

1. The data is as available in PFMS
2. Reports indicates Gross releases and doesn't include subsequent accounting adjustment.

## Total Releases (Including Releases to State Treasury and Implementing Agencies)

| S.No.   | States            | 2019-2020   | 2020-2021   | 2021-2022   | 2022-2023   | 2023-2024   | 2024-2025 till date   |
|---------|-------------------|-------------|-------------|-------------|-------------|-------------|-----------------------|
|         | Grand Total:      | 287,836.51  | 361,104.65  | 357,316.11  | 390,664.01  | 403,257.41  | 251,294.84            |
| 1       | ANDHRA PRADESH    | 11,127.01   | 12,982.79   | 10,624.13   | 16,776.19   | 14,669.63   | 5,524.48              |
| 2       | ARUNACHAL PRADESH | 3,229.95    | 3,177.90    | 4,878.69    | 4,353.27    | 4,466.85    | 2,356.74              |
| 3       | ASSAM             | 14,694.83   | 15,370.50   | 23,147.27   | 24,803.89   | 23,070.95   | 14,761.89             |
| 4       | BIHAR             | 18,052.58   | 22,346.15   | 21,893.52   | 25,174.75   | 22,991.69   | 18,085.76             |
| 5       | CHHATTISGARH      | 10,092.13   | 10,691.27   | 9,335.47    | 13,530.07   | 13,525.12   | 10,451.68             |
| 6       | GOA               | 138.78      | 186.56      | 173.43      | 341.20      | 381.99      | 205.16                |
| 7       | GUJARAT           | 9,094.67    | 9,430.04    | 12,701.03   | 14,472.82   | 14,063.04   | 6,765.98              |
| 8       | HARYANA           | 3,275.35    | 3,878.82    | 4,014.29    | 4,405.83    | 4,022.60    | 2,189.60              |
| 9       | HIMACHAL PRADESH  | 4,631.98    | 4,390.69    | 6,902.81    | 5,861.33    | 5,047.57    | 3,958.12              |
| 10      | JAMMU AND KASHMIR | 7,565.61    | 7,452.78    | 8,166.19    | 8,404.45    | 12,151.24   | 6,055.37              |
| 11      | JHARKHAND         | 8,552.51    | 9,361.34    | 9,626.25    | 11,172.22   | 11,754.97   | 6,745.30              |
| 12      | KARNATAKA         | 14,505.51   | 13,577.16   | 18,297.56   | 19,191.78   | 19,421.42   | 11,269.16             |
| 13      | KERALA            | 6,783.31    | 8,641.49    | 8,299.85    | 10,249.13   | 8,061.35    | 6,401.93              |
| 14      | MADHYA PRADESH    | 21,389.22   | 25,984.34   | 30,383.61   | 30,145.75   | 26,249.99   | 23,249.92             |
| 15      | MAHARASHTRA       | 15,278.08   | 47,606.49   | 16,785.18   | 24,443.00   | 30,293.86   | 17,887.41             |
| 16      | MANIPUR           | 2,674.11    | 3,772.63    | 3,537.43    | 3,634.16    | 1,898.38    | 1,707.90              |
| 17      | MEGHALAYA         | 2,753.98    | 3,264.12    | 4,423.31    | 4,467.45    | 6,206.81    | 2,562.39              |
| 18      | MIZORAM           | 2,274.19    | 1,853.71    | 1,872.91    | 2,470.16    | 2,538.07    | 1,192.72              |
| 19      | NAGALAND          | 1,994.21    | 2,266.71    | 2,403.95    | 2,880.78    | 3,466.75    | 1,431.12              |
| 20      | ODISHA            | 14,554.48   | 17,276.87   | 17,940.66   | 17,287.90   | 21,804.50   | 10,271.86             |
| 21      | PUNJAB            | 3,530.18    | 3,953.65    | 4,963.20    | 5,023.71    | 4,348.18    | 3,905.66              |
| 22      | RAJASTHAN         | 20,189.32   | 20,972.79   | 25,423.81   | 26,912.36   | 21,732.04   | 17,402.17             |
| 23      | SIKKIM            | 752.74      | 998.98      | 1,095.25    | 1,318.13    | 1,444.98    | 718.89                |
| 24      | TAMIL NADU        | 17,108.64   | 19,838.22   | 24,397.21   | 24,164.13   | 28,017.89   | 14,472.79             |
| 25      | TELANGANA         | 12,299.35   | 14,540.60   | 12,753.72   | 13,093.87   | 13,890.73   | 12,281.60             |
| 26      | TRIPURA           | 2,775.41    | 3,181.37    | 4,709.48    | 4,705.62    | 5,347.36    | 2,634.09              |
| 27      | UTTAR PRADESH     | 31,200.77   | 40,756.45   | 44,286.02   | 51,422.67   | 63,921.69   | 36,189.86             |
| 28      | UTTARAKHAND       | 3,849.71    | 5,943.46    | 5,734.52    | 6,819.49    | 7,081.52    | 3,607.45              |
| 29      | WEST BENGAL       | 23,467.91   | 27,406.79   | 18,545.33   | 13,137.87   | 11,386.27   | 7,007.82              |

Amount in Rs. Crores