Following is from the Revenue Dynamics and Fiscal III Capacity of Indian States document at https://rbidocs.rbi.org.in/rdocs/Publica...E5F4ED.PDF
which is listed in https://rbi.org.in/Scripts/AnnualPublica...%20Budgets
SOTR: States Own Tax Revenue
States’ own tax revenue (SOTR) has increased from 5.7 per cent of GDP in 2003-04 to 6.9 per cent of GDP in 2022-23
Till 2016-17, sales tax/VAT was the largest component of own tax revenue. From 2017-18, however, State Goods and Services Tax (SGST) has emerged as the most important source, followed by sales tax/VAT, excise duty, stamp duty and registration fees and taxes on vehicles (Chart III.2).
![[Image: attachment.php?aid=457]](https://odishadev.odishasociety.org/attachment.php?aid=457)
SONTR: States Own Non-tax Revenue
States’ Own Non-Tax Revenue (SONTR) consists of six components viz., general services, social services, economic services, fiscal services, interest receipts, and ‘dividends and profits’. The share of SONTR in total revenue has declined steadily in the last decade, remaining below 10 per cent since 2010-11 (1.3 per cent of GDP in 2022-23) (Chart III.4).
3.12 Economic services are the major source of non-tax revenue for States and their share in SONTR has increased to around 60 per cent in 2021-22 and 2022-23 (Chart III.5). General services, social services and interest receipts are the other important components of SONTR. In most of the States, the contributions from fiscal services and receipts from dividend and profit remain insignificant.
3.13 States’ revenue from economic services is mainly generated from industries, power, petroleum, major and minor irrigation projects and forestry and wildlife (Chart III.6). While revenues from industries have increased significantly over the years, the shares of forestry and wildlife have declined.
3.14 Major heads of revenue from social services are medical and public health, education, and urban development (Chart III.7). The shares of revenues from education, sports, art and culture are on the decline.
3.15 There is a wide variation in own non-tax revenue collection across States (Table III.2). Mineral rich States like Odisha, Chhattisgarh, and Jharkhand have a significantly higher share of non-tax revenue than other States, with over 60 per cent of their non-tax revenue coming from mining royalties and premium paid by mines. In Goa, electricity distribution is a departmental activity and electricity charges collected from consumers are a part of government nontax revenue. In contrast, in most other States, electricity distribution is undertaken by power distribution companies (DISCOMs).
![[Image: attachment.php?aid=458]](https://odishadev.odishasociety.org/attachment.php?aid=458)
Central transfers
![[Image: attachment.php?aid=459]](https://odishadev.odishasociety.org/attachment.php?aid=459)
which is listed in https://rbi.org.in/Scripts/AnnualPublica...%20Budgets
SOTR: States Own Tax Revenue
States’ own tax revenue (SOTR) has increased from 5.7 per cent of GDP in 2003-04 to 6.9 per cent of GDP in 2022-23
Till 2016-17, sales tax/VAT was the largest component of own tax revenue. From 2017-18, however, State Goods and Services Tax (SGST) has emerged as the most important source, followed by sales tax/VAT, excise duty, stamp duty and registration fees and taxes on vehicles (Chart III.2).
SONTR: States Own Non-tax Revenue
States’ Own Non-Tax Revenue (SONTR) consists of six components viz., general services, social services, economic services, fiscal services, interest receipts, and ‘dividends and profits’. The share of SONTR in total revenue has declined steadily in the last decade, remaining below 10 per cent since 2010-11 (1.3 per cent of GDP in 2022-23) (Chart III.4).
3.12 Economic services are the major source of non-tax revenue for States and their share in SONTR has increased to around 60 per cent in 2021-22 and 2022-23 (Chart III.5). General services, social services and interest receipts are the other important components of SONTR. In most of the States, the contributions from fiscal services and receipts from dividend and profit remain insignificant.
3.13 States’ revenue from economic services is mainly generated from industries, power, petroleum, major and minor irrigation projects and forestry and wildlife (Chart III.6). While revenues from industries have increased significantly over the years, the shares of forestry and wildlife have declined.
3.14 Major heads of revenue from social services are medical and public health, education, and urban development (Chart III.7). The shares of revenues from education, sports, art and culture are on the decline.
3.15 There is a wide variation in own non-tax revenue collection across States (Table III.2). Mineral rich States like Odisha, Chhattisgarh, and Jharkhand have a significantly higher share of non-tax revenue than other States, with over 60 per cent of their non-tax revenue coming from mining royalties and premium paid by mines. In Goa, electricity distribution is a departmental activity and electricity charges collected from consumers are a part of government nontax revenue. In contrast, in most other States, electricity distribution is undertaken by power distribution companies (DISCOMs).
Central transfers