Lok Sabha Question No. 304 (STARRED), answered on 2024-12-17
Subject: GST on Articles by Cooperative Societies
Ministry: COOPERATION
Asked by: Shri T R Baalu

## GOVERNMENT OF INDIA MINISTRY OF COOPERATION

## LOK SABHA STARRED QUESTION NO. 304 TO BE ANSWERED ON  17 th  DECEMBER, 2024

## GST ON ARTICLES BY COOPERATIVE SOCIETIES

## *304       SHRI T R Baalu:

Will the Minister of Cooperation ( सहकारिता मंत्री ) be pleased to state:

- (a)  whether  the  States  and  Cooperative  Societies  are  demanding  exemption  of  articles manufactured  by  Cooperative  Societies  from  GST  and  other  concessions  to  improve  their commercial viability;
- (b) if so, the details thereof and decision of the Government thereon; and
- (c)  the  details  of  financial  assistance  extended  by  the  Central  Government  to  support  the success of Cooperative institutions?

## ANSWER

## THE MINISTER OF COOPERATION सहकारिता मंत्री (SHRI AMIT SHAH)

- (a) to (c): A statement is laid on the Table of the House.

## STATEMENT REFERRED TO IN REPLY TO PARTS (a) to (c) IN RESPECT OF LOK SABHA STARRED QUESTION NO. 304 'GST ON ARTICLES BY COOPERATIVE SOCIETIES' ASKED BY SHRI T R BAALU, HON'BLE MEMBER OF PARLIAMENT DUE FOR REPLY ON 17 TH  DECEMBER, 2024.

(a) to (b): Since its inception on 6th July 2021, it is endevaour of Ministry of Cooperation to encourage states/UTs & cooperative societies to submit their proposals including those related to  tax,  which  are  not  in  parity  with  the  benefits  available  to  other  business  entities.  In  this regard,  a  memorandum  dated  25.11.2024  from  Minister  of  Cooperation,  Tamil  Nadu  was received  seeking,  inter-alia,  GST  exemption  for  cooperative  products  and  services  of  the cooperative  societies.  The  proposal  related  to  GST  are  examined  by  GST  Council  (a constitutional body). Recently the GST on molasses was reduced from 28% to 5% which will benefit Cooperative Sugar Mills. Details of tax relief/benefits provided to cooperatives are at ANNEXURE I.

(c): Government has taken following initiatives to extended financial assistance to support the success of cooperative institutions are as:-

- I. Strengthening of PACS through ComputerizationTo strengthen PACS, project for Computerization of functional PACS with a total financial outlay of ₹2,516 Crore has been approved by the Government of India, which entails bringing all functional PACS in the Country onto a common ERP based national software, linking them with NABARD through StCBs and DCCBs. A total of 67,930 PACS from 30 States/ UTs have been sanctioned under the project. A total of 40,727 PACS have been onboarded on ERP Software and hardware has been procured by 29 States/UTs. the state-wise details of PACS approved and released amount under this project is at ANNEXUREII.
- II. Computerization of Agriculture and Rural Development Banks (ARDBs): To strengthen the long-term cooperative credit structure, the project of computerization of 1,851 units of Agriculture and Rural Development Banks (ARDBs) spread across 13 States/  Union  Territories  has  been  approved  by  the  Government.  NABARD  is  the implementing agency for the project. So far, proposals from 10 States/UTs have been received  and  sanctioned.  Further,  GOI  share  amounting  to  Rs  4.26  crore  has  been released to 8 States/UTs in FY 2023-24 and FY 2024-25 for procurement of hardware, digitization  and  setting  up  of  support  system.  The  State-wise  details  of  ARDBs approved and released amount under the project Computerization of Agriculture and Rural Development Banks (ARDBs) is at ANNEXURE III .

III. Rs.10,000 crore loan scheme launched for strengthening of Sugar Cooperative Mills: Government has launched a scheme through NCDC for setting up ethanol plants or  cogeneration  plants  or  for  working  capital  or  for  all  three  purposes.  So  far,  the Ministry has released Rs. 750 crore to NCDC (Rs. 500 crore in FY 2022-23 and Rs. 250 crore in FY 2024-25) under the scheme and NCDC has so far sanctioned ₹.8040.38 crore to 58 CSMs.

IV. National Cooperative Development Corporation  (NCDC), a statutory Corporation under the Ministry of Cooperation, Government of India was established on  14.03.1963  under  an  Act  of  Parliament  (NCDC  Act  of  1962)  for  economic development through cooperative societies. The major objective of the NCDC is to promote, strengthen and develop cooperatives for increasing production and productivity and instituting post harvest facilities. NCDC provides financial assistance for  various  activities  and  under  various  schemes  as  detailed  at ANNEXURE-IV. NCDC  has  cumulatively  provided  ₹3,78,544.60  crore  for  the  development  of  the cooperatives.  Activity-wise  and  State-wise  disbursement  during  the  last  5  years  is enclosed at ANNEXURE- V.

*******

- (i) Reduction in surcharge on cooperative societies.: The surcharge on co-operative societies has been reduced from 12% to 7% on income of more than 1 crore and up to 10 crores. This would help in enhancing the income of cooperative societies and its members who are mostly from rural and farming communities.
- (ii) Reduced Alternate Minimum Tax rate for cooperatives.: Cooperative societies were  required  to  pay Alternate  Minimum  Tax  at  the  rate  of  18.5%.  However, companies paid the same at the rate of 15%. To provide a level playing field between co-operative societies and companies, the rate for the cooperative societies have also been reduced to 15% for cooperative societies.
- (iii) Relief in cash transactions under  section 269ST  of  IT  Act, 1961  for cooperatives.: Section 269ST restricts cash receipts in excess of 2 lakh from (a) any person in a day, or (b) from any transaction; or (c) from multiple transactions in respect of single event or occasion. In case of violation of this provision, penalty for the amount in contravention of section 269ST is levied under Income Tax Act 1961.  For  payment  of  milk  price  to  their  members,  Milk  Cooperative  Societies receive cash, in excess of 2 lakh across multiple days in a year, particularly on the bank holidays, from a distributor, with whom they have contract. Resultantly, huge penalties were levied on the Milk Societies by Income Tax Department by treating contract between Cooperative Societies with its distributor as one event / occasion. CBDT  vide  Circular  No  25/2022  dated  30.12.2022  issued  clarification  that  in respect  of  cooperative  societies,  a  dealership  /  distributionship  contract  by  itself may not constitute an event or occasion for purpose of clause (c) of the section 269 ST.  Receipt  related  to  such  a  dealership  /  distributionship  contract  by  the cooperative society on any day in a previous year, which is with in prescribed limit may not  be  aggregated  across  multiple  days  for  that  previous  year. This  would enable Cooperative Societies to make payments to their members, who are mostly from rural and farming communities, on bank holidays without fear of income tax penalty.
- (iv) Concessional rate of tax for new manufacturing cooperative societies.: The new co-operatives that commence manufacturing activities till 31.03.2024 shall get the benefit of a lower tax rate of 15%, as is presently available to new manufacturing companies.
- (v) Relief  for  cash  loan/transactions  by  primary  co-operatives.: As  per  Section 269SS of the Income Tax Act, 1961, any deposit or loan of more than 20,000 in cash  is  not  allowed.  Violation  can  invite  a  penalty  equal  to  the  loan  or  deposit amount. Section 269SS of the Income Tax Act has been amended to provide that where a deposit is accepted by a Primary Agricultural Credit Society (PACS) or a Primary Co-operative Agricultural and Rural Development Bank (PCARDB) from its member or a loan is taken from a PACS or a PCARDB by its member in cash, no penal consequence would arise, if the amount of such loan or deposit including their  outstanding  balance  is  less  than  2  lakh.  Earlier  this  limit  was  20,000  per member.
- (vi) Relief for repayment of loan in cash by primary co-operatives.: As per Section 269T of the Income Tax Act, repayment of the loan or deposit of 20,000 or more in

cash  is  not  allowed.  Violation  can  invite  a  penalty  equal  to  the  loan  or  deposit amount. Section 269T of the Income Tax Act has been amended to provide that where a deposit is repaid by a PACS or a PCARDB to its member or such loan is repaid to a PACS or a PCARDB by its member in cash, no penal consequence shall arise, if the amount of such loan or deposit including their outstanding balance is less than 2 lakh. Earlier this limit was 20,000 per member.

- (vii) Increasing threshold limit for co-operatives to withdraw cash without TDS .: Cooperatives particularly dairy cooperatives are operating in rural sector. They have to some times make payments to their members in cash. For this they are required to  withdraw  cash  from  banks.   As  a  result  when  total  cash  withdrawal  in  year exceeded Rs. 1 crore, they were subjected to TDS. To provide relief, a higher limit of 3 crore for TDS on cash withdrawal has been provided to co-operative societies.
- (viii) Relief from Income Tax to Sugar Cooperative Mills : Through Finance Act, 2015 Section 36(1)(xvii) was inserted in Income Tax Act 1961 to provide for deduction on account of the amount of expenditure incurred by a cooperative society engaged in the business of manufacture of sugar i.e Cooperative Sugar Mills (CSMs). The measure came into force w.e.f. 1.4.2016 i.e. assessment year 2016-17. However, the issue of treatment of additional payment for sugarcane price by CSMs as an income distribution  to  farmer  members  and  resultant  tax  liabilities  remained  uncovered which was clarified by Central Board of Direct Taxes vide Circular No 18/2021 dated  25.10.2021. Accordingly,  resultant  tax  liabilities  on  CSMs  on  additional payment for sugarcane price by them were mitigated w.e.f. 1.4.2016.
- (ix) Resolution  of  decades  old  pending  issues  related  to  Income  Tax  of  Sugar Cooperative Mills: An opportunity has been provided to sugar co-operatives to claim payments made to sugarcane farmers for the period prior to assessment year 2016-17  as  expenditure. Accordingly,  section  155  of  the  IT Act  has  also  been amended to insert a new sub-section (19) vide Finance Act, 2023, w.e.f. 1st April 2023. In order to standardize the manner of filing application to the Jurisdictional Assessing Officer under sub-section (19) of section 155 of the Act and its disposal by the Jurisdictional Assessing Officer under the said section, CBDT vide Circular No.  14  of  2023  dated  27.07.2023  has  issued  Standard  Operating  Procedure  for making application by the concerned Cooperative Sugar Mills. This has resolved the income tax issues in this matter pending for decades. This is expected to provide relief of almost ₹10,000 crore.

State-wise details of PACS approved and released amount under the project Strengthening of PACS through Computerization-

| Serial No.   | State                                    | No. of packs approved   | Government of India's share released ( Rs. in crore )   |
|--------------|------------------------------------------|-------------------------|---------------------------------------------------------|
| 1            | Andhra Pradesh                           | 2,037                   | 18.67                                                   |
| 2            | Arunachal Pradesh                        | 14                      | 0.27                                                    |
| 3            | Assam                                    | 583                     | 12.16                                                   |
| 4            | Bihar                                    | 4,495                   | 32.95                                                   |
| 5            | Chhattisgarh                             | 2,028                   | 25.07                                                   |
| 6            | Goa                                      | 58                      | 0.45                                                    |
| 7            | Haryana                                  | 710                     | 7.29                                                    |
| 8            | Himachal Pradesh                         | 1,789                   | 16.88                                                   |
| 9            | Jharkhand                                | 1,500                   | 18.54                                                   |
| 10           | Karnataka                                | 5,491                   | 55.64                                                   |
| 11           | Madhya Pradesh                           | 4,536                   | 58.65                                                   |
| 12           | Maharashtra                              | 12,000                  | 121.60                                                  |
| 13           | Manipur                                  | 232                     | 2.55                                                    |
| 14           | Meghalaya                                | 112                     | 1.23                                                    |
| 15           | mizoram                                  | 25                      | 0.71                                                    |
| 16           | Nagaland                                 | 231                     | 2.82                                                    |
| 17           | Punjab                                   | 3,482                   | 25.52                                                   |
| 18           | Rajasthan                                | 6,781                   | 67.08                                                   |
| 19           | Sikkim                                   | 107                     | 2.08                                                    |
| 20           | Tamil Nadu                               | 4,532                   | 45.68                                                   |
| 21           | Tripura                                  | 268                     | 5.59                                                    |
| 22           | Uttar Pradesh                            | 5,686                   | 53.58                                                   |
| 23           | West Bengal                              | 4,167                   | 30.54                                                   |
| 24           | Uttarakhand                              | 670                     | 3.69                                                    |
| 25           | Gujarat                                  | 5,754                   | 80.49                                                   |
| 26           | Jammu and Kashmir                        | 537                     | 8.62                                                    |
| 27           | Puducherry                               | 45                      | 0.61                                                    |
| 28           | Andaman and Nicobar                      | 46                      | 0.69                                                    |
| 29           | Ladakh                                   | 10                      | 0.12                                                    |
| 30           | Dadra and Nagar Haveli and Daman and Diu | 4                       | 0.12                                                    |
| 31           | Chandigarh                               | ,                       | ,                                                       |
| 32           | Odisha                                   | ,                       | ,                                                       |
| 33           | Telangana                                | ,                       | ,                                                       |
| 34           | Kerala                                   | ,                       | ,                                                       |
| Total        | Total                                    | 67,930                  | 699.89                                                  |

## ANNEXURE III

State-wise details of ARDBs approved and released amount under the project Computerization of Agriculture and Rural Development Banks (ARDBs)-

| S.no.   | State            | Total No. of UNITS (ARDBs) Sanctioned   |   Total GoI Share released (FY 2023-24 and 2024-25) |
|---------|------------------|-----------------------------------------|-----------------------------------------------------|
| 1.      | Puducherry       | 2                                       |                                              389630 |
| 2.      | Punjab           | 113                                     |                                             4675558 |
| 3.      | Jammu &Kashmir   | 51                                      |                                             2635731 |
| 4.      | Tripura          | 6                                       |                                              386765 |
| 5.      | Uttar Pradesh    | 342                                     |                                            12720267 |
| 6.      | Karnataka        | 207                                     |                                             8027519 |
| 7.      | Tamil Nadu       | 216                                     |                                             8192106 |
| 8       | Haryana          | 90                                      |                                                   0 |
| 9.      | Himachal Pradesh | 88                                      |                                             5610032 |
| 10.     | Gujarat          | 195                                     |                                                   0 |
| 11.     | Rajasthan        |                                         |                                                   0 |
| 12.     | West Bengal      |                                         |                                                   0 |
| 13.     | Kerala           |                                         |                                                   0 |
|         | Total            | 1310                                    |                                            42637608 |

## PART A: NCDC SPONSORED SCHEME

## ACTIVITIES ASSISTED:

NCDC provides financial assistance in the form of loans (both Term Loans and Investment Loans) and subsidy to the cooperative societies for their development.  The loan component is provided  from  out  of  NCDC's  own  funds  while  the  eligible  subsidy  is  provided  after dovetailing from other Central Sector Schemes. The list of activities assisted by NCDC is as under:-

- a) Marketing;
- b) Processing;
- c) Storage;
- d) Cold Chain;
- e) Industrial;
- f) Distribution of essential consumer articles through cooperatives;
- g) Credit & Service Cooperatives/ Notified Services;
- h) Cooperative Banking Unit;
- i) Agricultural Services;
- j) District Plan Schemes;
- k) Weaker Section Cooperatives;
- l) Assistance for Computerization of Cooperatives;
- m) Promotional and Developmental programmes.

## FOCUSSED PRODUCTS OF NCDC

- a) YUVA SAHAKAR - Cooperative Enterprise Support and Innovation Scheme: The scheme aims at encouraging newly formed cooperative societies with new and/

or innovative ideas.

- b) AYUSHMAN SAHAKAR: The  scheme  has  a  comprehensive  approach  to  cover hospitals, healthcare, medical education, nursing education, paramedical education, health insurance and holistic health systems such as AYUSH.
- c) NANDINI SAHAKAR: The scheme aims to improve the socio-economic status of women  and  supports  the  entrepreneurial  dynamism  of  women  through  women's cooperatives. It  will  converge  critical  inputs  of  women's  enterprise,  business  plan formulation, capacity development, credit and subsidy, and/ or interest subvention of other schemes.
- d) DAIRY  SAHAKAR: It  is  a  cooperative  dairy  business  focused  framework  of financial assistance for encouraging cooperatives to achieve higher outcomes in ESG (environmental,  social,  governance)  linked  activities.  It  includes  the  creation  of
4. infrastructure by cooperatives for new projects and modernization and/or expansion of existing projects.
- e) DIGITAL SAHAKAR: Aligned  with  the  principles  of  Digital  India,  NCDC  has conceived  a  focused  financial  assistance  framework  for  Digitally  Empowered Cooperatives for handholding and credit linkage by NCDC, dovetailed with grant, subsidy, incentives, etc. from the Government of India / State / UT / agencies with the objective of cooperatives actively partaking in Digital India.
- f) SWAYAM  SHAKTI  SAHAKAR  YOJNA:  Scheme  for  providing  NCDC's financial assistance to Agricultural Credit Cooperatives for providing loan/advances to Women Self Help Groups (SHGs) .
- g) DEERGHAVADHI  KRISHAK  PUNJI  SAHAKAR  YOJNA: Scheme for extending NCDC's long-term financial assistance to Agricultural Credit Cooperatives towards their onward lending of long-term loans/advances for activities/commodities/services under the purview of NCDC .

## PART B: SCHEMES OF MOC and OTHER MINISTRIES / DEPARTMENTS BEING IMPLEMENTED BY NCDC

- a) Grant in aid to NCDC for strengthening of the Cooperative Sugar MillsMinistry of Cooperation.
- b) Agricultural  Marketing  Infrastructure  (AMI) sub-scheme  of  Central Sector Integrated  Scheme  on  Agriculture  Marketing  (CSISAM)for  Storage  and  other  than Storage Infrastructure - Ministry of Agriculture & Farmer's Welfare.
- c) Mission for Integrated Development of Horticulture (MIDH) - Integrated Post Harvest Management Ministry of Agriculture & Farmer's Welfare.
- d) Interest  Subvention  &  Credit  Guarantee  through  Financing  Facility  under Agriculture  Infrastructure  Fund scheme  -  Ministry  of  Agriculture  &  Farmers' Welfare.
- e) Assistance for Boosting the Seed Production component under the Sub-Mission for Seed  and  Planting  Material  (SMSP)  of  the National  Mission  on  Agricultural Extension and Technology (NMAET).
- f) PM Matsya Sampada Yojana (PMMSY) -  Department  of  Fisheries,  Ministry  of Fisheries, Animal Husbandry and Dairying.
- g) PM Formalisation of Micro Food Processing Enterprises (PMFME ) - Ministry of Food Processing Industries.
- h) Scheme for Formation and Promotion of 10,000 Farmer Producer Organizations (FPOs) Ministry of Agriculture & Farmer's Welfare.
- i) (i)  Pradhan  Mantri  Kisan  Sampada  Yojna  (PMKSY)  -  Scheme  for  Food Processing and Value Addition Ministry of Food Processing Industries. (ii) Pradhan Mantri Kisan Sampada Yojna (PMKSY) - Integrated Cold Chain and Value Addition Infrastructure Scheme Ministry of Food Processing Industries.
- j) National  Scheduled Tribes  Finance  and  Development  Corporation  (NSTFDC) -Ministry of Tribal Affairs.
- k) National  Livestock  Mission  (NLM)  and  Rashtriya  Gokul  Mission  (RGM)  Department  of  Animal  Husbandry  and  Dairying,  Ministry  of  Fisheries,  Animal Husbandry & Dairying.
- l) Re-aligned  Animal Husbandry  Infrastructure  Development  Fund  (AHIDF), Ministry of Fisheries, Animal Husbandry & Dairying

ANNEXURE V Activity Wise Disbursement Since 2019-20 to 2024-25 (as on 10.12.2024) Rs. In Crore

| S.N o.   | Activity               | Activity                | 2019-20   | 2020-21   | 2021-22   | 2022-23   | 2023-24   | 2024-25 (as on 10.12.2024)   |
|----------|------------------------|-------------------------|-----------|-----------|-----------|-----------|-----------|------------------------------|
| 1        | Marketing              | Marketing               | 15235.42  | 19576.3 8 | 26705.60  | 27984.7 4 | 52916.8 8 | 56336.79                     |
|          | Inputs                 | Inputs                  | 462.24    | 29.41     | 74.05     | 46.96     | 2.75      |                              |
| 2        | Processing             | Processing              |           |           |           |           |           |                              |
| 2(A )    | Sugar Factories        | Sugar Factories         | 1821.14   | 1542.44   | 1316.71   | 694.25    | 2176.31   | 2493.56                      |
| 2(B )    | Textile                | Textile                 | 129.32    | 96.40     | 24.94     | 104.25    | 44.35     | 107.41                       |
| 2(C )    | Other Processing Units | Other Processing Units  |           |           |           |           |           |                              |
|          | i                      | Foodgrains              | 1.06      | 1.07      |           | 0.85      | 1.44      | 1.15                         |
|          | ii                     | Plantation Crops        | 7.56      | 2.21      | 2.14      | -         | 1.31      | 0.38                         |
|          | iii                    | Fruit& Vegetables       | 1.03      | 0.14      | 0.05      | -         | 0.12      | 0.16                         |
|          | iv                     | Oilseeds                | 3.25      | 1.65      |           | 0.68      | 0.17      | 0.54                         |
|          | v                      | Small scale indistries  |           |           |           | 0         | 0.00      | 0.00                         |
|          |                        | Sub total 2(C)          | 12.89     | 5.07      | 2.19      | 1.53      | 3.04      | 2.23                         |
|          |                        | Total (2)               | 1,963.36  | 1,643.91  | 1,343.84  | 800.02    | 2223.70   | 2603.20                      |
| 3        | Storage                | Storage                 | 17.25     | 7.29      | 7.72      | 4.84      | 8.08      | 32.02                        |
| 4        | Cold Chain             | Cold Chain              | 7.36      |           |           | -         | 11.06     | 10.20                        |
| 5        | Weaker Section Prog.   | Weaker Section Prog.    |           |           |           |           |           |                              |
|          | i                      | Fishery Cooperative     | 163.63    | 119.18    | 168.76    | 298.91    | 41.33     | 22.42                        |
|          | ii                     | Dairy/Lives tock        | 415.33    | 168.50    | 569.16    | 264.70    | 301.45    | 26.52                        |
|          | iii                    | Poultry                 | 4.61      |           |           | -         | 0.00      | 0.00                         |
|          | iv                     | Tribal, S/C Cooperative | 3.15      |           |           | -         | 1.69      | 0.56                         |
|          | v                      | Handloom Cooperative    | 2.39      | 0.90      | 102.46    | 28.57     | 0.23      | 0.52                         |

|    | vi                       | Powerloom                |           |            |            |             | 0.00       | 0.00      |
|----|--------------------------|--------------------------|-----------|------------|------------|-------------|------------|-----------|
|    | vii                      | Women Cooperative        | -         | -          | -          | -           | 0.00       | 0.00      |
|    | vii                      | Coir                     | 80.00     |            | 30.00      | -           | 0.00       | 0.00      |
|    | viii                     | Jute                     | -         |            |            |             | 0.05       | 0.06      |
|    |                          | Total (5)                | 669.11    | - 288.57   | - 870.38   | 8.76 600.94 | 344.75     | 50.08     |
| 6  | Computerisation of Coop. | Computerisation of Coop. | 36.52     | 30.87      | 25.06      | 45.02       | 0.42       | 0.00      |
| 7  | Consumer Coop.           | Consumer Coop.           | 3.39      | 0.89       | 2.69       | 1.40        | 4.13       | 0.00      |
| 8  | ICDP                     | ICDP                     | 175.14    | 152.61     | 283.06     | 177.87      | 23.26      | 0.07      |
| 9  | C,IC&SC i                | C,IC&SC i                |           |            |            |             | 0.00       | 0.00      |
|    | ii                       | Industrial Cooperative   |           |            |            | -           | 5000.77    | 6256.93   |
|    |                          | Credit& Service          | 9,129.28  | 2,996.23   | 4,894.20   | 11,322.3 0  |            |           |
|    | Total (9)                | Total (9)                | 9,129.28  | 2,996.23   | 4,894.20   | 11,322.3 0  | 5000.77    | 6256.93   |
| 10 | Yuva Sahakar             | Yuva Sahakar             |           | 0.27       |            | 0.10        | 0.84       | 0.04      |
| 11 | P&D                      | P&D                      | 4.38      | 4.48       | 6.45       | 6.15        | 6.75       | 0.00      |
| 12 | FPO                      | FPO                      |           | 2.32       | 8.04       | 38.25       | 48.33      | 38.08     |
| 13 | FFPO                     | FFPO                     |           |            |            | 2.81        | 26.73      | 18.76     |
|    | GRAND TOTAL (1 to14)     | GRAND TOTAL (1 to14)     | 27,703.43 | 24,733.2 4 | 34,221.0 8 | 41,031.4 0  | 60,618.4 7 | 65,346.17 |

## State-wise Disbursement Since 2019-20 to 2024-25 (as on 10.12.2024)

Rs. In Crore

| S.N o.            | Name of the State   | 2019-20   | 2020-21   | 2021-22   | 2022-23    | 2023-24   |   2024-25 (As on 10.12.2024) |
|-------------------|---------------------|-----------|-----------|-----------|------------|-----------|------------------------------|
| A&N               | 10.28               | -         |           | 0         | 1.69       | 0.56      |                            1 |
| Andhra Pradesh    | 405.62              | 603.98    | 2,831.59  | 9734.7    | 13,280.1 3 | 13,332.55 |                            2 |
| Arunachal Pradesh | 7.56                | 1.44      | 0.25      | 0.38      | -          | 0.07      |                            3 |
| Assam             | 14.34               | 5.59      | 3.57      | 17.48     | 0.89       | 1.71      |                            4 |
| Bihar             | 454.40              | 1,633.60  | 2,857.90  | 4053.75   | 815.83     | 5.49      |                            5 |
| Chandigarh        |                     |           | 0.03      | 0.03      | -          | -         |                            6 |
| Chhattisgarh      | 5,500.35            | 12,000.07 | 12,400.87 | 8502.24   | 18,991.3 5 | 12,130.81 |                            7 |
| Daman &Diu        |                     |           |           | 0         | 0.11       | -         |                            8 |
| Goa               | 0.11                | 0.19      |           | 0         | -          | 0.03      |                            9 |
| Gujarat           | 118.34              | 52.25     | 37.40     | 370.8     | 586.99     | 259.75    |                           10 |
| Haryana           | 6,608.58            | 6,645.11  | 12,827.75 | 6655.24   | 9,887.36   | 12,380.50 |                           11 |
| Himachal Pradesh  | 59.69               | 36.90     | 14.74     | 12.91     | 1.85       | 3.38      |                           12 |
| J&K               | -                   | -         | 0.13      | 0.58      | 0.71       | 0.75      |                           13 |
| Jharkhand         | 8.25                | 0.92      | 1.79      | 4.63      | 2.54       | 27.77     |                           14 |
| Karnataka         | 151.67              | 170.69    | 164.49    | 112.54    | 261.35     | 430.98    |                           15 |
| Kerala            | 363.89              | 303.54    | 371.85    | 704.74    | 275.89     | 582.34    |                           16 |
| Lakshadweep       |                     |           |           |           |            | 0.02      |                           17 |

| 18             | Madhya Pradesh   | 1,081.70   | 208.36    | 477.10    | 284.4      | 322.86    | 153.42   |
|----------------|------------------|------------|-----------|-----------|------------|-----------|----------|
| Maharashtra    | 1,015.07         | 1,145.59   | 688.07    | 751.16    | 2,101.42   | 2,482.71  | 19       |
| Manipur        | 4.79             | -          | 0.04      | 30.38     | 6.60       | 0.39      | 20       |
| Meghalaya      | -                | 57.80      | 0.04      | 0.14      | 0.22       | 0.12      | 21       |
| Mizoram        | -                | 2.16       | 1.06      | 4.23      | 3.24       | 1.16      | 22       |
| Nagaland       | 13.37            | 6.07       | 0.17      | 1.2       | 0.67       | 0.50      | 23       |
| Odisha         | 3.75             | 0.80       | 4.06      | 1.61      | 3.24       | 3.11      | 24       |
| Punjab         | 135.28           | 22.77      | 0.13      | 0.42      | 1,650.44   | 2,000.22  | 25       |
| Puducherry     |                  |            |           | 0.06      | -          | -         | 26       |
| Rajasthan      | 7,256.74         | 157.80     | 7.79      | 4.91      | 66.09      | 66.65     | 27       |
| Sikkim         |                  |            | -         | 0.14      | 0.22       | 0.05      | 28       |
| Tamil Nadu     | 21.24            | 21.58      | 50.75     | 30.49     | 4.28       | 17.98     | 29       |
| Telangana      | 3,568.83         | 739.88     | 1,092.20  | 9304.97   | 12,174.1 1 | 20,982.02 | 30       |
| Tripura        | 3.05             | 3.20       | 3.00      | 12.35     | 1.55       | 0.86      | 31       |
| Uttar Pradesh  | 673.10           | 827.95     | 252.33    | 350.24    | 13.04      | 207.15    | 32       |
| Uttarakhand    | 12.34            | 17.22      | 80.36     | 10.5      | 149.13     | 3.88      | 33       |
| West Bengal    | 128.35           | 59.13      | 44.16     | 63.36     | 4.96       | 2.69      | 34       |
| Delhi + Others | 82.74            | 8.61       | 7.46      | 10.82     | 9.71       | 266.55    | 35       |
| Total          | 27,703.43        | 24,733.24  | 34,221.08 | 41,031.40 | 60,618.4 7 | 65,346.17 |          |

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