Union-State Fiscal Relations

Information relating to States’ share in the divisible pool of Central taxes and the criteria and weights assigned by successive Finance Commissions for the horizontal distribution of the divisible pool across the States and their shares in tax devolution are presented in Tables 1 to 3. The relative shares of tax devolution and grants and their composition recommended by the Finance Commissions are presented in Tables 4 to 7. The shares of Union and States in combined revenue receipts and combined revenue expenditure are presented in Tables 8 and 9, respectively. The shares of Finance Commission grants and other grants are presented in Table 10. Information relating to share of Cesses and Surcharges in the Gross Tax Revenue of the Centre, tax devolution to States relating to gross tax revenue of the Union, aggregate Central transfers and revenue account transfers are presented in Tables 11 to 13.