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Lok Sabha addressed a query regarding state-wise tax contributions and allocations from 2019 to 2024. It covered GST, direct, and indirect tax collections. Gross CGST collections and net central indirect taxes, including Customs Duty, Union Excise Duty, and Service Tax, showed a year-on-year increase. However, state-wise data for certain components like Customs Duty and Union Excise Duty is unavailable. The government highlighted that the inter-se allocation of taxes is determined by the Finance Commission under Article 280 of the Constitution. Details of funds allocated to states, based on central tax collections, were provided, indicating a systematic distribution over the years. The government also clarified that no changes to the tax allocation formula are currently under consideration despite requests from various states, as the formula follows constitutional and statutory guidelines. Detailed annexures for tax contributions and allocations were included to provide transparency.

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

  1. 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.

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.

*****

Annexure-A

The Details of Direct tax collection during the last five years from F.Y. 2019-20 to 2023-24

(Rs. In Crore)

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

Annexure-B

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

(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

Annexure’C’

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 28242.39 24460.59 35385.83 38176.74 45710.74
2 Arunachal Pradesh 8987.57 10472.58 14643.90 16689.17 19845.22
3 Assam 21721.44 18629.32 28150.55 29694.26 35330.57
4 Bihar 63406.33 59861.41 91352.62 95509.85 113604.49
5 Chhattisgarh 20205.84 20337.54 28570.86 32358.26 38481.88
6 Goa 2479.85 2296.53 3356.98 3665.19 4359.85
7 Gujarat 20232.09 20218.53 31105.78 33034.00 39283.63
8 Haryana 7111.53 6437.59 9722.16 10378.00 12345.35
9 Himachal Pradesh 4677.56 4753.92 7349.04 7883.98 9374.72
10 Jammu & Kashmir 6801.81 0.00 0.00 0.00
11 Jharkhand 20593.04 19712.23 27734.64 31404.12 37352.35
12 Karnataka 30919.00 21694.11 33283.58 34596.18 41192.63
13 Kerala 16401.05 11560.40 17820.09 18260.68 21742.92
14 Madhya Pradesh 49517.61 46922.16 69541.50 74542.85 88665.34
15 Maharashtra 36219.64 36504.01 54318.06 60000.97 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 3017.80 3010.55 4222.87 4745.25 5647.47
19 Nagaland 3267.08 3409.25 4875.46 5400.19 6426.82
20 Odisha 30453.25 27542.67 38144.79 42989.33 51143.68
21 Punjab 10345.78 10638.21 15288.79 17163.65 20409.92
22 Rajasthan 36049.14 35575.77 54030.61 57230.79 68063.21
23 Sikkim 2407.69 2308.47 3353.69 3680.28 4382.44
24 Tamil Nadu 26392.40 24924.51 37458.60 38731.24 46072.28
25 Telangana 15987.59 12691.62 18720.54 19668.15 23742.04
26 Tripura 4211.78 4218.45 6077.52 6724.23 7996.82
27 Uttar Pradesh 117818.30 106687.01 160358.05 169745.30 202619.69
28 Uttarakhand 6901.54 6568.72 9906.25 10617.01 12627.75
29 West Bengal 48048.40 44737.01 65540.75 71434.93 84971.79
TOTAL 650677.05 594996.76 882903.79 948405.82 1129493.71

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