List of states and union territories of India by tax revenues explained

In India states earn revenue through own taxes, central taxes, non-taxes and central grants.^[1] For most states, own taxes form the largest part of the total state revenue. Taxes as per the state list includes land revenue, taxes on agricultural income, electricity duty, luxury tax, entertainment tax and stamp duty.^[2]

Data

The following list has been compiled from Reserve Bank of India's "Handbook of Statistics on Indian States".^[3]

(in ₹ crores)

Date : Mar 03, 2019

(₹ Billion)
States	1990–91	1991–92	1992–93	1993–94	1994–95	1995–96	1996–97	1997–98	1998–99	1999-00
I. Non-Special Category
Andhra Pradesh	26.5	30.6	33.9	38.3	42.3	41.2	48.8	71.1	79.6	90.1
Bihar	11.4	13.1	15.6	17.5	18.4	19.7	22.5	23.9	26.7	36.4
Chhattisgarh	–	–	–	–	–	–	–	–	–	–
Goa	0.9	1.1	1.4	1.9	2.3	2.7	3.0	3.7	3.6	4.6
Gujarat	24.0	28.9	34.6	39.4	47.4	53.2	60.7	65.9	76.2	81.6
Haryana	10.7	13.0	14.5	15.9	18.9	21.7	21.4	23.7	31.2	35.2
Jharkhand	–	–	–	–	–	–	–	–	–	–
Karnataka	23.3	29.0	31.0	38.1	42.9	52.7	57.7	64.1	69.4	77.4
Kerala	13.4	16.7	18.9	23.4	28.0	33.8	39.0	45.0	46.5	51.9
Madhya Pradesh	17.5	21.2	23.3	26.8	28.7	35.2	41.0	45.6	51.1	58.0
Maharashtra	51.2	59.5	65.6	77.0	94.5	109.3	117.2	137.2	142.0	172.7
Odisha	6.7	6.7	7.6	8.6	9.2	11.3	13.4	14.2	14.9	17.0
Punjab	12.9	15.4	17.6	21.5	26.0	26.5	27.4	30.4	32.6	39.5
Rajasthan	12.2	15.5	17.3	19.5	23.1	27.3	31.2	36.1	39.4	45.3
Tamil Nadu	31.2	37.3	41.6	48.0	58.3	71.5	79.8	86.9	96.3	109.2
Telangana	–	–	–	–	–	–	–	–	–	–
Uttar Pradesh	31.6	35.0	38.9	41.3	48.8	54.7	63.1	70.0	79.1	94.0
West Bengal	21.3	24.5	26.1	29.1	37.3	41.3	42.6	45.2	47.8	51.0
II. Special Category
Arunachal Pradesh	0.0	0.0	0.0	0.0	0.1	0.1	0.1	0.1	0.1	0.1
Assam	4.2	5.1	5.2	6.1	6.3	7.0	7.7	8.8	9.8	12.3
Himachal Pradesh	1.6	1.9	2.2	2.6	3.0	3.4	4.1	4.8	5.7	6.2
Jammu and Kashmir	1.6	1.6	2.1	2.3	2.4	2.9	2.9	3.7	4.4	5.8
Manipur	0.2	0.1	0.2	0.2	0.2	0.3	0.1	0.4	0.3	0.4
Meghalaya	0.4	0.4	0.4	0.5	0.6	0.7	0.8	0.7	0.9	1.0
Mizoram	0.0	0.0	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1
Nagaland	0.2	0.2	0.2	0.2	0.2	0.2	0.3	0.3	0.4	0.4
Sikkim	0.1	0.1	0.1	0.1	0.1	0.2	0.2	0.3	0.3	0.3
Tripura	0.3	0.3	0.3	0.4	0.4	0.5	0.6	0.7	0.8	1.0
Uttarakhand	–	–	–	–	–	–	–	–	–	–
All-States	303.5	357.6	398.7	458.7	539.5	617.5	685.7	782.9	859.1	991.5
Memo item:
NCT Delhi	–	–	–	5.5	17.9	21.1	25.3	29.4	30.9	34.3
Puducherry	–	–	–	–	–	–	–	–	–	–

(₹ Billion)
States	2000–01	2001–02	2002–03	2003–04	2004–05	2005–06	2006–07	2007–08	2008–09
I. Non-Special Category
Andhra Pradesh	105.5	125.6	126.2	138.1	162.5	192.1	239.3	287.9	333.6
Bihar	29.4	24.4	27.6	33.6	33.4	35.6	40.3	50.9	61.7
Chhattisgarh	7.5	19.9	23.3	25.9	32.3	40.5	50.5	56.2	65.9
Goa	5.2	5.7	6.0	7.1	8.6	11.0	12.9	13.6	16.9
Gujarat	90.5	92.5	95.2	111.7	129.6	157.0	184.7	218.9	235.6
Haryana	43.1	49.7	55.5	63.5	74.4	90.8	109.3	116.2	116.6
Jharkhand	–	20.8	22.8	22.8	24.0	28.9	31.3	35.5	50.8
Karnataka	90.4	98.5	104.4	125.7	160.7	186.3	233.0	259.9	276.5
Kerala	58.7	59.2	73.0	80.9	89.6	97.8	119.4	136.7	159.9
Madhya Pradesh	56.4	47.0	61.7	67.9	77.7	91.2	104.7	120.2	136.1
Maharashtra	197.2	212.9	228.1	251.6	306.1	335.4	401.0	475.3	520.3
Odisha	21.8	24.7	28.7	33.0	41.8	50.0	60.7	68.6	80.0
Punjab	49.0	48.2	57.1	61.5	69.5	89.9	90.2	99.0	111.5
Rajasthan	53.0	56.7	62.5	72.5	84.2	98.8	116.1	132.8	149.4
Tamil Nadu	122.8	130.1	143.4	159.4	193.6	233.3	277.7	296.2	336.8
Telangana	–	–	–	–	–	–	–	–	–
Uttar Pradesh	109.8	103.3	127.7	136.0	156.9	188.6	230.0	249.6	286.6
West Bengal	59.2	65.1	70.5	87.7	99.2	103.9	117.0	131.3	144.2
II. Special Category
Arunachal Pradesh	0.2	0.3	0.4	0.4	0.5	0.6	0.8	1.0	1.4
Assam	14.1	15.7	19.4	20.7	27.1	32.3	34.8	33.6	41.5
Himachal Pradesh	7.3	9.2	8.9	9.8	12.5	15.0	16.6	19.6	22.4
Jammu and Kashmir	7.5	8.6	9.8	11.5	14.0	16.9	19.0	23.0	26.9
Manipur	0.5	0.5	0.7	0.7	0.8	0.9	1.2	1.5	1.7
Meghalaya	1.2	1.4	1.5	1.8	2.1	2.5	3.0	3.2	3.7
Mizoram	0.1	0.2	0.3	0.3	0.4	0.6	0.7	0.8	0.9
Nagaland	0.6	0.5	0.6	0.7	0.8	1.1	1.2	1.3	1.6
Sikkim	0.7	0.8	1.1	1.1	1.2	1.5	1.7	2.0	1.8
Tripura	1.3	1.6	1.8	2.2	2.4	3.0	3.4	3.7	4.4
Uttarakhand	3.0	8.9	10.2	12.3	14.4	17.9	25.1	27.4	30.4
All-States	1135.8	1232.0	1368.2	1540.4	1820.3	2123.1	2525.5	2865.5	3219.3
Memo item:
NCT Delhi	44.0	49.0	53.2	58.8	71.1	89.4	101.6	117.8	121.8
Puducherry	–	–	–	–

(₹ Billion)
States	2009–10	2010–11	2011–12	2012–13	2013–14	2014–15	2015–16	2016–17	2017–18(RE)	2018–19(BE)
I. Non-Special Category
Andhra Pradesh	351.8	451.4	532.8	598.8	641.2	426.2	399.1	441.8	527.2	655.3
Bihar	80.9	98.7	126.1	162.5	199.6	207.5	254.5	237.4	320.0	310.0
Chhattisgarh	71.2	90.1	107.1	130.3	143.4	157.1	170.7	189.5	202.0	188.9
Goa	17.6	21.4	25.5	29.4	35.8	39.0	39.8	42.6	48.5	52.8
Gujarat	267.4	363.4	442.5	539	563.7	613.4	626.5	644.4	779.7	887.3
Haryana	132.2	167.9	204.0	235.6	255.7	276.3	309.3	340.3	446.9	491.3
Jharkhand	55.6	59.7	69.5	82.2	93.8	103.5	114.8	133.0	184.0	192.5
Karnataka	305.8	384.7	464.8	537.5	626.0	701.8	755.5	829.6	855.9	958.2
Kerala	176.3	217.2	257.2	300.8	320.0	352.3	390.0	421.8	488.2	585.9
Madhya Pradesh	172.7	214.2	269.7	305.8	335.5	365.7	402.1	441.9	463.4	546.6
Maharashtra	591.1	750.3	876.1	1034.5	1086.0	1150.6	1266.1	1365.9	1649.8	1880.4
Odisha	89.8	111.9	134.4	150.3	168.9	198.3	225.3	228.5	265.2	285.5
Punjab	120.4	168.3	188.4	225.9	240.8	255.7	266.9	277.5	354.9	425.6
Rajasthan	164.1	207.6	253.8	305	334.8	386.7	427.1	443.7	518.2	581.0
Tamil Nadu	365.5	477.8	595.2	712.5	737.2	786.6	804.8	859.4	912.8	999.3
Telangana	–	–	–	–	0.0	292.9	399.7	484.1	613.7	737.5
Uttar Pradesh	338.8	413.5	526.1	581	665.8	741.7	811.1	859.7	949.6	1227.0
West Bengal	169.0	211.3	249.4	328.1	358.3	394.1	424.9	454.7	454.8	452.3
II. Special Category
Arunachal Pradesh	1.7	2.1	3.2	3.2	4.3	4.6	5.4	7.1	7.5	9.3
Assam	49.9	59.3	76.4	82.5	89.9	94.5	101.1	120.8	97.7	116.4
Himachal Pradesh	25.7	36.4	41.1	46.3	51.2	59.4	67.0	70.4	73.8	82.5
Jammu and Kashmir	30.7	34.8	47.5	58.3	62.7	63.3	73.3	78.2	101.4	111.9
Manipur	2.0	2.7	3.7	3.3	4.7	5.2	5.5	5.9	6.4	7.6
Meghalaya	4.4	5.7	7.0	8.5	9.5	9.4	10.6	11.9	15.6	17.2
Mizoram	1.1	1.3	1.8	2.2	2.3	2.7	3.6	4.4	4.8	4.8
Nagaland	1.8	2.3	3.0	3.4	3.3	3.9	4.3	5.1	5.7	6.4
Sikkim	2.2	2.8	2.9	4.4	5.2	5.3	5.7	6.5	7.0	7.7
Tripura	5.3	6.2	8.6	10	10.7	11.7	13.3	14.2	14.7	17.1
Uttarakhand	35.6	44.1	56.2	64.1	73.6	83.4	93.8	109.0	134.5	149.6
All-States	3630.6	4607.1	5574.0	6545.5	7124.2	7792.8	8471.4	9129.1	10503.5	11988.0
Memo item:
NCT Delhi	134.5	164.8	199.7	234.3	259.2	266.0	302.3	311.4	366.0	420.0
Puducherry	8.7	15.0	15.9	19.2	19.0	19.9	22.6	24.0	27.2	27.5

No.	State/UT	2016–17	2017–18(RE)	Change in annualcollection between 2009–10 and 2017–18 (RE)
	All-states	9129.1	10503.5	6872.9
Non-Special Category
1	Andhra Pradesh	441.8	527.2	175.4
2	Bihar	237.4	320	239.1
3	Chhattisgarh	189.5	202	130.8
4	Goa	42.6	48.5	30.9
5	Gujarat	644.4	779.7	512.3
6	Haryana	340.3	446.9	314.7
7	Jharkhand	133	184	128.4
8	Karnataka	829.6	855.9	550.1
9	Kerala	421.8	488.2	311.9
10	Madhya Pradesh	441.9	463.4	290.7
11	Maharashtra	1365.9	1649.8	1058.7
12	Odisha	228.5	265.2	175.4
13	Punjab	277.5	354.9	234.5
14	Rajasthan	443.7	518.2	354.1
15	Tamil Nadu	859.4	912.8	547.3
16	Telangana	484.1	613.7
17	Uttar Pradesh	859.7	949.6	610.8
18	West Bengal	454.7	454.8	285.8
Special Category
19	Arunachal Pradesh	7.1	7.5	5.8
20	Assam	120.8	97.7	47.8
21	Himachal Pradesh	70.4	73.8	48.1
22	Jammu and Kashmir	78.2	101.4	70.7
23	Manipur	5.9	6.4	4.4
24	Meghalaya	11.9	15.6	11.2
25	Mizoram	4.4	4.8	3.7
26	Nagaland	5.1	5.7	3.9
27	Sikkim	6.5	7	4.8
28	Tripura	14.2	14.7	9.4
29	Uttarakhand	109	134.5	98.9

Non-Special Category UT
30	NCT Delhi	311.4	366	231.5
31	Puducherry	24	27.2	18.5

Notes:

State Government revenue and spending

Article 246 of the Indian Constitution, distributes legislative powers including taxation, between the Parliament of India and the State Legislature.^[4]

The constitution does not have provision for the central government and the States to have concurrent power of taxation. The tables below lists the thirteen taxes to be levied by the Central government and nineteen taxes by States including Gujarat.

Central government of India

SL. No.	Taxes as per Union List
82	Income tax Taxes on income other than agricultural income.
83	Custom Duty: Duties of customs including export duties
84	Excise Duty: Duties of excise on the following goods manufactured or produced in India namely (a)Petroleum crude (b)high speed diesel (c)motor spirit (commonly known as petrol) (d)natural gas (e) aviation turbine fuel and (f)Tobacco and tobacco products
85	Corporation Tax
86	Taxes on capital value of assets, exclusive of agricultural land, of individuals and companies, taxes on capital of companies
87	Estate duty in respect of property other than agricultural land
88	Duties in respect of succession to property other than agricultural land
89	Terminal taxes on goods or passengers, carried by railway, sea or air; taxes on railway fares and freight.
90	Taxes other than stamp duties on transactions in stock exchanges and futures markets
92A	Taxes on sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce
92B	Taxes on the consignment of goods in the course of inter-State trade or commerce
97	All residuary types of taxes not listed in any of the three lists of Seventh Schedule of Indian Constitution

^[5]

State governments

SL. No.	Taxes as per State List
45	Land revenue, including the assessment and collection of revenue, the maintenance of land records, survey for revenue purposes and records of rights, and alienation of revenues etc.
46	Taxes on agricultural income
47	Duties in respect of succession to agricultural land.
48	Estate Duty in respect of agricultural land
49	Taxes on lands and buildings.
50	Taxes on mineral rights.
51	Duties of excise for following goods manufactured or produced within the State (i) alcoholic liquors for human consumption, and (ii) opium, Indian hemp and other narcotic drugs and narcotics.
53	Electricity Duty:Taxes on the consumption or sale of electricity^[6]
54	Taxes on sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), Natural gas aviation turbine fuel and alcohol liquor for human consumption but not including sale in the course of inter state or commerce or sale in the source of international trade or commerce such goods.
56	Taxes on goods and passengers carried by roads or on inland waterways.
57	Taxes on vehicles suitable for use on roads.
58	Taxes on animals and boats.
59	Tolls.
60	Taxes on profession, trades, callings and employments.
61	Capitation taxes.
62	Taxes on entertainment and amusements to be extent levied and collected by a panchayat or Municipality or a regional council or a district council.
63	Stamp duty

Goods and Services Tax

The tax came into effect from 1 July 2017 through the implementation of the One Hundred and First Amendment of the Constitution of India by the Indian government. The GST replaced existing multiple taxes levied by the central and state governments.It an indirect tax (or consumption tax) used on the supply of goods and services. It is a comprehensive, multistage, destination-based tax: comprehensive because it has subsumed almost all the indirect taxes except a few state taxes. Multi-staged as it is, the GST is imposed at every step in the production process, but is meant to be refunded to all parties in the various stages of production other than the final consumer and as a destination-based tax, it is collected from point of consumption and not point of origin like previous taxes.

Notes and References

Web site: Khullar. Vatsal. Kala. Mandira. January 2018. Analytical Reports: State of State Finances 2018. 2021-09-11. PRS Legislative Research.
Web site: 14 January 2019. List of taxes that every Indian pays: From GST to Income Tax. 2021-09-11. India Today. en.
Web site: Handbook of Statistics on Indian States. Table 134: State-wise Own Tax Revenue.. 2021-09-11. Reserve Bank of India.
THE CONSTITUTION OF INDIA]]. Act. en. 26 November 1949.
Web site: Ministry of Statistics and Program Implementation – Government Of India. mospi.nic.in. 1 July 2017.
THE KERALA ELECTRICITY DUTY ACT, 1963. ACT 23 . en. 1963.