Lok Sabha Question No. 1758 (UNSTARRED), answered on 2025-03-10
Subject: GST and Other Taxes received from States
Ministry: FINANCE
Asked by: Shri Rajmohan Unnithan

Government of India Ministry of Finance Department of Revenue

## LOK SABHA UNSTARRED QUESTION NO. 1758

TO BE ANSWERED ON MONDAY, MARCH 10, 2025/PHALGUNA 19, 1946 (SAKA)

## GST AND OTHER TAXES RECEIVED FROM STATES

## 1758. SHRI  RAJMOHAN  UNNITHAN

Will the Minister of FINANCE be pleased to state:

- (a) the details of GST, direct, indirect and other tax contributions received by the Government from each State during the last five years, State-wise;
- (b) the details of funds allocated to each State based on central taxes collected during the last five years;
- (c)  whether  any  proposal  to  change  the  tax  allocation  formula  are  being  considered  by  the Government as it is being requested by various States; and
- (d) if not, the reasons therefor?

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

- (a): The details of direct tax collection during the last five years from F.Y.2019-20 to 2023-24 State wise are enclosed at Annexure 'A'.

Net Central Indirect Tax during the last five financial years are as follow:

(Rs. In Crore)

| Financial Year                                                                                                                    | Total Net Central Indirect Taxes [Customs Duty+Union Excise Duty +Service Tax +GST]                                               |
|-----------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------|
| 2019-20                                                                                                                           | 9,53,515                                                                                                                          |
| 2020-21                                                                                                                           | 10,74,809                                                                                                                         |
| 2021-22                                                                                                                           | 12,89,662                                                                                                                         |
| 2022-23                                                                                                                           | 13,81,935                                                                                                                         |
| 2023-24                                                                                                                           | 14,96,114                                                                                                                         |
| State wise data is not maintained by Central Board of Indirect Taxes w.r.t. Custom Duty, Union Excise Duty, Service Tax recovery. | State wise data is not maintained by Central Board of Indirect Taxes w.r.t. Custom Duty, Union Excise Duty, Service Tax recovery. |

The  details  of  Gross  CGST  collection  from  FY-2019-20  to  2023-24  State-wise  are  enclosed  at Annexure 'B'

(b) to (d): The details of States' Share of Union Taxes and Duties released to the State since 2019-20 to 2023-24 are enclosed at Annexure 'C' .

The inter-se share of States in the net proceeds of shareable taxes of the Union is decided on the basis of the recommendation of the Finance Commission in terms of Article 280 of the Constitution.

*****

| States/UT                  | FY 2019-20   | FY 2020-21   | FY 2021-22   | FY 2022-23   | FY 2023-24   |
|----------------------------|--------------|--------------|--------------|--------------|--------------|
| Andhra Pradesh             | 42,730.45    | 40,314.07    | 56,663.27    | 57,324.09    | 26,066.46    |
| Arunachal Pradesh          | 241.48       | 182.06       | 233.34       | 293.90       | 233.98       |
| Assam                      | 4,723.02     | 4,550.89     | 5,688.45     | 8,111.38     | 7,510.93     |
| Bihar                      | 5,723.48     | 5,381.96     | 7,396.60     | 6,845.32     | 6,692.73     |
| Jharkhand                  | 6,637.17     | 5,581.39     | 7,031.06     | 9,213.47     | 10,500.59    |
| Goa                        | 2,170.29     | 2,655.27     | 2,879.41     | 3,379.19     | 3,867.43     |
| Gujarat                    | 49,517.69    | 46,863.55    | 71,642.27    | 85,018.91    | 93,300.72    |
| Haryana                    | 27,824.12    | 24,492.81    | 37,729.33    | 45,649.85    | 70,947.31    |
| Himachal Pradesh           | 2,482.26     | 2,322.74     | 3,072.86     | 3,537.79     | 3,150.17     |
| Jammu Kashmir              |              |              |              |              |              |
| Karnataka                  | 1,08,973.15  | 1,16,254.58  | 1,68,678.09  | 2,08,168.88  | 2,34,098.39  |
| Kerala                     | 15,164.10    | 14,515.59    | 19,562.02    | 23,983.26    | 23,966.92    |
| Madhya Pradesh             | 18,698.24    | 13,283.23    | 18,137.83    | 19,484.78    | 20,086.99    |
| Chhattisgarh               | 5,008.88     | 4,451.08     | 7,782.70     | 8,747.52     | 13,534.13    |
| Maharashtra                | 3,84,258.21  | 3,31,969.03  | 5,24,497.65  | 6,05,268.35  | 7,61,716.30  |
| Manipur                    | 139.11       | 417.65       | 310.50       | 383.13       | 323.12       |
| Meghalaya                  | 1,101.54     | 999.73       | 1,063.86     | 1,608.82     | 1,800.73     |
| Mizoram                    | 42.28        | 44.07        | 90.14        | 105.36       | 81.78        |
| Nagaland                   | 134.77       | 176.91       | 292.70       | 295.44       | 344.10       |
| Delhi                      | 1,49,613.12  | 1,20,120.94  | 1,77,824.22  | 2,21,522.20  | 2,03,197.06  |
| Odisha                     | 13,581.03    | 10,257.99    | 15,587.24    | 19,590.40    | 20,865.54    |
| Punjab                     | 11,703.85    | 10,491.10    | 15,981.11    | 17,271.44    | 17,215.00    |
| Rajasthan                  | 16,507.93    | 17,539.35    | 25,215.64    | 30,609.56    | 30,551.42    |
| Sikkim                     | 400.26       | 291.82       | 384.10       | 365.17       | 287.83       |
| Tamil Nadu                 | 69,809.31    | 61,122.33    | 88,438.33    | 1,07,063.82  | 1,27,067.17  |
| Tripura                    | 292.02       | 488.73       | 424.19       | 481.39       | 417.38       |
| Uttar Pradesh              | 26,990.00    | 26,735.17    | 34,719.83    | 37,983.05    | 48,333.44    |
| Uttarakhand                | 3,406.16     | 3,088.27     | 4,208.44     | 4,632.19     | 15,861.49    |
| West Bengal                | 40,628.71    | 40,310.24    | 53,774.61    | 55,560.62    | 60,374.64    |
| Telangana                  | 14,045.81    | 15,853.93    | 27,184.95    | 35,433.56    | 84,439.24    |
| State Sub-total            | 10,22,548.46 | 9,20,756.48  | 13,76,494.77 | 16,17,932.86 | 18,86,832.99 |
| Andaman Nicobar            | 116.17       | 67.88        | 88.86        | 96.18        | 79.88        |
| Chandigarh                 | 2,668.12     | 1,868.01     | 3,574.08     | 3,939.81     | 3,972.80     |
| Daman and Diu              | 264.40       | 548.34       | 985.00       | 344.18       | 440.48       |
| Dadar N. Haveli            | 269.65       |              |              | 669.78       | 518.50       |
| Puducherry                 | 805.41       | 611.86       | 991.78       | 1,268.68     | 1,273.44     |
| Ladakh                     | -            | 0.02         | -0.06        | 0.01         | -1.54        |
| Lakshadweep                | 20.36        | 20.77        | 28.79        | 33.52        | 39.79        |
| Jammu Kashmir              | 1,318.29     | 1,036.83     | 1,778.40     | 2,036.10     | 1,965.17     |
| UT Sub-total               | 5,462.4      | 4,153.71     | 7,446.85     | 8,388.26     | 8,288.52     |
| C.T.D.S.                   | 22,669.70    | 22,266.20    | 28,480.83    | 37,365.35    | 40,547.83    |
| Foreign (see Note-1)       |              |              |              |              | 26,122.34    |
| Unapportioned (see Note-2) |              |              |              |              | 31.64        |
| Grand Total                | 10,50,680.56 | 9,47,176.37  | 14,12,422.45 | 16,63,686.47 | 19,61,823.31 |

## Gross CGST Collection from FY 2019-20 to 2023-24

## Annexure-B

(Rs. In  crore)

|    | Gross CGST Collection       | FY 19-20    | FY 20-21    | FY 21-22    | FY 22-23    | FY 23-24    |
|----|-----------------------------|-------------|-------------|-------------|-------------|-------------|
| 1  | Jammu and Kashmir           | 1,060.28    | 950.91      | 1,377.95    | 1,532.43    | 2,079.45    |
| 2  | Himachal Pradesh            | 1,207.39    | 1,178.03    | 1,381.13    | 1,669.33    | 1,873.87    |
| 3  | Punjab                      | 3,674.19    | 3,489.68    | 4,586.58    | 5,058.05    | 5,794.97    |
| 4  | Chandigarh                  | 386.88      | 302.05      | 365.85      | 461.03      | 525.60      |
| 5  | Uttarakhand                 | 2,518.83    | 2,263.47    | 2,577.59    | 3,315.23    | 3,860.72    |
| 6  | Haryana                     | 9,560.00    | 8,795.09    | 11,269.30   | 13,729.55   | 15,812.91   |
| 7  | Delhi                       | 9,248.94    | 7,195.51    | 9,291.80    | 11,322.86   | 13,254.20   |
| 8  | Rajasthan                   | 8,946.30    | 8,318.07    | 10,230.93   | 11,984.11   | 13,710.28   |
| 9  | Uttar Pradesh               | 14,257.76   | 13,506.33   | 16,875.67   | 19,808.73   | 23,823.75   |
| 10 | Bihar                       | 3,255.02    | 3,208.46    | 3,792.71    | 4,553.12    | 5,024.62    |
| 11 | Sikkim                      | 145.35      | 141.95      | 188.07      | 223.85      | 317.08      |
| 12 | Arunachal Pradesh           | 223.52      | 258.33      | 263.69      | 385.11      | 509.49      |
| 13 | Nagaland                    | 100.02      | 145.51      | 140.87      | 175.28      | 242.04      |
| 14 | Manipur                     | 157.43      | 146.85      | 211.20      | 226.03      | 249.98      |
| 15 | Mizoram                     | 81.81       | 79.73       | 117.92      | 150.65      | 180.72      |
| 16 | Tripura                     | 237.52      | 273.74      | 293.96      | 332.64      | 387.05      |
| 17 | Meghalaya                   | 231.50      | 222.46      | 294.25      | 396.86      | 490.69      |
| 18 | Assam                       | 3,050.08    | 2,986.34    | 3,640.88    | 4,000.82    | 4,738.58    |
| 19 | West Bengal                 | 12,612.66   | 11,784.20   | 14,500.77   | 17,654.81   | 19,266.56   |
| 20 | Jharkhand                   | 4,005.64    | 3,735.90    | 5,040.93    | 5,879.89    | 6,309.17    |
| 21 | Odisha                      | 6,534.36    | 6,555.59    | 10,826.71   | 11,798.62   | 13,822.59   |
| 22 | Chhattisgarh                | 4,446.30    | 4,650.13    | 5,846.83    | 6,318.08    | 6,890.19    |
| 23 | Madhya Pradesh              | 6,413.15    | 6,308.85    | 7,280.45    | 8,427.82    | 10,336.14   |
| 24 | Gujarat                     | 21,499.68   | 20,217.30   | 26,933.68   | 31,404.70   | 34,753.23   |
| 25 | Daman and Diu               | 113.47      | 38.41       | 0.87        | 0.48        | 0.52        |
| 26 | Dadra and Nagar Haveli      | 203.59      | 273.93      | 410.56      | 502.17      | 511.72      |
| 27 | Maharashtra                 | 50,682.64   | 44,847.35   | 59,243.41   | 72,879.87   | 86,257.70   |
| 29 | Karnataka                   | 19,824.22   | 18,187.23   | 22,696.88   | 28,448.13   | 33,321.41   |
| 30 | Goa                         | 1,050.73    | 781.75      | 1,031.24    | 1,508.60    | 1,817.52    |
| 31 | Lakshadweep                 | 8.18        | 5.69        | 8.03        | 8.05        | 15.97       |
| 32 | Kerala                      | 6,080.61    | 5,727.98    | 7,100.49    | 9,278.57    | 10,804.91   |
| 33 | Tamil Nadu                  | 19,185.22   | 17,712.41   | 22,015.04   | 27,360.95   | 31,693.04   |
| 34 | Puducherry                  | 244.95      | 210.58      | 229.19      | 303.21      | 333.36      |
| 35 | Andaman and Nicobar Islands | 131.31      | 95.70       | 122.16      | 138.70      | 156.78      |
| 36 | Telangana                   | 9,406.34    | 8,821.71    | 10,930.05   | 12,841.56   | 15,512.62   |
| 37 | Andhra Pradesh              | 6,534.33    | 6,327.97    | 7,844.39    | 9,584.78    | 10,686.65   |
| 38 | Ladakh                      | -           | 41.14       | 75.63       | 122.44      | 187.91      |
| 97 | Other Territory             | 121.67      | 129.57      | 99.54       | 135.96      | 156.44      |
| 99 | Center Jurisdiction         | 0.11        | -           | -           | -           | -           |
|    | Grand Total                 | 2,27,441.98 | 2,09,915.90 | 2,69,137.20 | 3,23,923.07 | 3,75,710.43 |

States' Share of Union Taxes and Duties Released to the State since 2019-20 to 2023-24 (Rs. In Crore )

| Sl.   | State             |   2019-20 |   2020-21 |   2021-22 |   2022-23 | 2023-24    |
|-------|-------------------|-----------|-----------|-----------|-----------|------------|
| 1     | Andhra Pradesh    |  28242.4  |  24460.6  |  35385.8  |  38176.7  | 45710.74   |
| 2     | Arunachal Pradesh |   8987.57 |  10472.6  |  14643.9  |  16689.2  | 19845.22   |
| 3     | Assam             |  21721.4  |  18629.3  |  28150.5  |  29694.3  | 35330.57   |
| 4     | Bihar             |  63406.3  |  59861.4  |  91352.6  |  95509.9  | 113604.49  |
| 5     | Chhattisgarh      |  20205.8  |  20337.5  |  28570.9  |  32358.3  | 38481.88   |
| 6     | Goa               |   2479.85 |   2296.53 |   3356.98 |   3665.19 | 4359.85    |
| 7     | Gujarat           |  20232.1  |  20218.5  |  31105.8  |  33034    | 39283.63   |
| 8     | Haryana           |   7111.53 |   6437.59 |   9722.16 |  10378    | 12345.35   |
| 9     | Himachal Pradesh  |   4677.56 |   4753.92 |   7349.04 |   7883.98 | 9374.72    |
| 10    | Jammu &Kashmir    |   6801.81 |      0    |      0    |      0    |            |
| 11    | Jharkhand         |  20593    |  19712.2  |  27734.6  |  31404.1  | 37352.35   |
| 12    | Karnataka         |  30919    |  21694.1  |  33283.6  |  34596.2  | 41192.63   |
| 13    | Kerala            |  16401    |  11560.4  |  17820.1  |  18260.7  | 21742.92   |
| 14    | Madhya Pradesh    |  49517.6  |  46922.2  |  69541.5  |  74542.9  | 88665.34   |
| 15    | Maharashtra       |  36219.6  |  36504    |  54318.1  |  60001    | 71349.75   |
| 16    | Manipur           |   4047.77 |   4271.97 |   6009.65 |   6795.08 | 8087.14    |
| 17    | Meghalaya         |   4211.78 |   4551.63 |   6580.63 |   7286.14 | 8663.22    |
| 18    | Mizoram           |   3017.8  |   3010.55 |   4222.87 |   4745.25 | 5647.47    |
| 19    | Nagaland          |   3267.08 |   3409.25 |   4875.46 |   5400.19 | 6426.82    |
| 20    | Odisha            |  30453.2  |  27542.7  |  38144.8  |  42989.3  | 51143.68   |
| 21    | Punjab            |  10345.8  |  10638.2  |  15288.8  |  17163.7  | 20409.92   |
| 22    | Rajasthan         |  36049.1  |  35575.8  |  54030.6  |  57230.8  | 68063.21   |
| 23    | Sikkim            |   2407.69 |   2308.47 |   3353.69 |   3680.28 | 4382.44    |
| 24    | Tamil Nadu        |  26392.4  |  24924.5  |  37458.6  |  38731.2  | 46072.28   |
| 25    | Telangana         |  15987.6  |  12691.6  |  18720.5  |  19668.2  | 23742.04   |
| 26    | Tripura           |   4211.78 |   4218.45 |   6077.52 |   6724.23 | 7996.82    |
| 27    | Uttar Pradesh     | 117818    | 106687    | 160358    | 169745    | 202619.69  |
| 28    | Uttarakhand       |   6901.54 |   6568.72 |   9906.25 |  10617    | 12627.75   |
| 29    | West Bengal       |  48048.4  |  44737    |  65540.8  |  71434.9  | 84971.79   |
|       | TOTAL             | 650677    | 594997    | 882904    | 948406    | 1129493.71 |