In India states earn revenue through own taxes, central taxes, non-taxes and central grants. 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.

Data

The following list has been compiled from

Reserve Bank of India The Reserve Bank of India, chiefly known as RBI, is India's central bank and regulatory body responsible for regulation of the Indian banking system. It is under the ownership of Ministry of Finance, Government of India. It is responsible f ...

's "Handbook of Statistics on Indian States". ''(in ₹ crores)'' ;Notes:

State Government revenue and spending

Article 246 of the

Indian Constitution The Constitution of India (IAST: ) is the supreme law of India. The document lays down the framework that demarcates fundamental political code, structure, procedures, powers, and duties of government institutions and sets out fundamental ri ...

, distributes legislative powers including taxation, between the

Parliament of India The Parliament of India ( IAST: ) is the supreme legislative body of the Republic of India. It is a bicameral legislature composed of the president of India and two houses: the Rajya Sabha (Council of States) and the Lok Sabha (House of the ...

and the State Legislature. 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

State governments

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 Officially known as The Constitution (One Hundred and First Amendment) Act, 2016, this amendment introduced a national Goods and Services Tax (GST) in India from 1 July 2017. It was introduced as the One Hundred and Twenty Second Amendment Bi ...

by the

Indian government The Government of India (ISO: ; often abbreviated as GoI), known as the Union Government or Central Government but often simply as the Centre, is the national government of the Republic of India, a federal democracy located in South Asia, ...

. The GST replaced existing multiple taxes levied by the central and

state State may refer to: Arts, entertainment, and media Literature * ''State Magazine'', a monthly magazine published by the U.S. Department of State * ''The State'' (newspaper), a daily newspaper in Columbia, South Carolina, United States * ''Our S ...

governments. It an indirect tax (or

consumption tax A consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are usually indirect, such as a sales tax or a value-added tax. However, a consumpti ...

) 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.

Data

State Government revenue and spending

Central government of India

State governments

Goods and Services Tax

See also

References

Further reading