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. [1] Taxes as per the state list includes land revenue, taxes on agricultural income, electricity duty, luxury tax, entertainment tax and stamp duty. [2]
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 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| No. | State/UT | 2016–17 | 2017–18 (RE) [lower-alpha 1] | Change in annual collection between 2009–10 and 2017–18 (RE) [lower-alpha 2] |
|---|---|---|---|---|
| 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 [lower-alpha 3] | ||||
| 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 |
Article 246 [5] of the Indian Constitution, distributes legislative powers including taxation, between the Parliament of India and the State Legislature. [5]
The constitution does not have provision for the central government and the States to have concurrent power of taxation. [6] The tables below lists the thirteen taxes to be levied by the Central government and nineteen taxes by States including Gujarat. [6]
| 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 |
| 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 [8] |
| 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 |
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"Annexure 7.1" (PDF). Report of the Thirteenth Finance Commission (2014–2019) (PDF) (Report). p. 381.
