Appendix Table 2: Central Government's Receipts
(Rs.crore)
	2007-08	2006-07	2006-07	2005-06	2004-05	2003-04	2002-03	2001-02	2000-01	1999-2000	1998-99	1997-98	1996-97	1995-96	1994-95	1993-94	1992-93	1991-92	1990-91
	Budget	Revised	Budget	Actuals	Actuals	Actuals	Actuals	Actuals	Actuals	Actuals	Actuals	Actuals	Actuals	Actuals	Actuals	Actuals	Actuals	Actuals	Actuals
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)	(19)	20
(I) Revenue receipts (A+B)	486422	423331	403465	347462	306013	263813	230834	201306	192605	181482	149485	139901	126279	110130	91083	75453	74128	66031	54954
	{71.5}	{74.2}	{66.1}	{65.9}	{53.7}	{55.5}	{56.1}	{55.3}	{58.9}	{61.1}	{53.5}	{60.1}	{67.2}	{65.4}	{57.0}	{57.6}	{67.2}	{63.2}	{58.5}
(a) Gross tax revenue (1+2)	548122	467848	442153	366152	304958	254348	216266	187060	188603	171752	143797	139221	128762	111224	92294	75743	74637	67361	57576
(1) Taxes on income,property	267490	229272	210684	165156	132172	105090	83085	69197	68306	57958	46600	48274	40903	33563	26966	20298	18132	15207	11024
and capital transactions	(48.8)	(49.0)	(47.6)	(45.1)	(43.3)	(41.3)	(38.4)	(37.0)	(36.2)	(33.7)	(32.4)	(34.7)	(31.8)	(30.2)	(29.2)	(26.8)	(24.3)	(22.6)	(19.1)
of which:
Corporation tax	168401	146497	133010	101277	82680	63562	46172	36609	35696	30692	24529	20016	18567	16487	13822	10060	8899	7853	5335
	(30.7)	(31.3)	(30.1)	(27.7)	(27.1)	(25.0)	(21.3)	(19.6)	(18.9)	(17.9)	(17.1)	(14.4)	(14.4)	(14.8)	(15.0)	(13.3)	(11.9)	(11.7)	(9.3)
Taxes on income other than	98774	82510	77409	63629	49268	41387	36866	32004	31764	25654	20240	17097	18231	15592	12025	9123	7888	6731	5371
corporation tax	(18.0)	(17.6)	(17.5)	(17.4)	(16.2)	(16.3)	(17.0)	(17.1)	(16.8)	(14.9)	(14.1)	(12.3)	(14.2)	(14.0)	(13.0)	(12.0)	(10.6)	(10.0)	(9.3)
Wealth tax	315	265	265	250	145	136	154	135	132	133	162	113	78	74	105	154	468	307	231
(2) Taxes on commodities	280632	238576	231469	200996	172786	149258	133181	117863	120297	113794	97197	90946	89871	77661	65328	55445	56505	52154	46552
and services	(51.2)	(51.0)	(52.4)	(54.9)	(56.7)	(58.7)	(61.6)	(63.0)	(63.8)	(66.3)	(67.6)	(65.3)	(69.8)	(69.8)	(70.8)	(73.2)	(75.7)	(77.4)	(80.9)
of which:
Custom duties	98770	81800	77066	65067	57611	48629	44852	40268	47542	48420	40668	40193	42851	35757	26789	22193	23776	22257	20644
	(18.0)	(17.5)	(17.4)	(17.8)	(18.9)	(19.1)	(20.7)	(21.5)	(25.2)	(28.2)	(28.3)	(28.9)	(33.3)	(32.1)	(29.0)	(29.3)	(31.9)	(33.0)	(35.9)
Union Excise duties	130220	117266	119000	111226	99125	90774	82310	72555	68526	61902	53246	47962	45008	40187	37347	31697	30832	28110	24514
	(23.8)	(25.1)	(26.9)	(30.4)	(32.5)	(35.7)	(38.1)	(38.8)	(36.3)	(36.0)	(37.0)	(34.5)	(35.0)	(36.1)	(40.5)	(41.8)	(41.3)	(41.7)	(42.6)
Service Tax	50200	38169	34500	23055	14200	7891	4122	3302	2613	2128	1957	1586	1059	862	407	..	..	..	..
	(9.2)	(8.2)	(7.8)	(6.2)	(4.7)	(3.1)	(1.9)	(1.8)	(1.4)	(1.2)	(1.4)	(1.1)	(0.8)	(0.8)	(0.4)
(b) State and UT's share of tax	144250	120377	113448	94385	78595	65766	56122	52842	51688	43481	39145	43548	35061	29285	24840	22241	20522	17292	14598
revenue	(26.3)	(25.7)	(25.7)	(25.8)	(25.8)	(25.9)	(26.0)	(28.2)	(27.4)	(25.3)	(27.2)	(31.3)	(27.2)	(26.3)	(26.9)	(29.4)	(27.5)	(25.7)	(25.4)
(A) Centre's net tax revenue (a-b)	403872	345971	327205	270264	224798	186982	158544	133532	136658	128271	104652	95672	93701	81939	67454	53449	54044	50069	42978
	(73.7)	(73.9)	(74.0)	(73.8)	(73.7)	(73.5)	(73.3)	(71.4)	(72.5)	(74.7)	(72.8)	(68.7)	(72.8)	(73.7)	(73.1)	(70.6)	(72.4)	(74.3)	(74.6)
	[59.3}	{60.6}	{53.6}	{51.3}	{39.4}	{39.4}	{38.5}	{36.7}	{41.8}	{43.2}	{37.4}	{41.1}	{49.9}	{48.6}	{42.2}	{40.8}	{49.0}	{47.9}	{45.7}
(B) Centre's non-tax revenue	82550	77360	76260	77198	81193	76831	72290	67774	55947	53211	44833	38229	32578	28191	23629	22004	20084	15961	11976
percentage to aggregate receipts	{12.5}	{12.5}	{12.5}	{16.3}	{14.2}	{16.2}	{17.6}	{18.6}	{17.1}	{17.9}	{16.0}	{16.4}	{17.3}	{16.7}	{14.8}	{16.8}	{18.2}	{15.3}	{12.7}
Interest receipts	19308	20131	19263	22032	32387	38538	37622	35538	32811	33895	30076	25323	22106	18419	15797	15078	12487	10933	8730
Divident and profits	33925	30438	27500	25451	22939	21160	21230	17290	13575	9583	7584	5181	3854	3248	2716	2451	2493	1058	774
Other non-tax revenue	29267	26791	29497	29715	25867	17133	13438	14946	9561	9733	7173	7725	6618	6524	5116	4475	5104	3970	2472
(II) Capital receipts	194099	147381	206526	179549	200391	211333	180531	162500	134184	115697	130064	99077	61544	58338	68695	55440	36179	37542	38997
	{28.5}	{25.8}	{33.9}	{34.1}	{46.3}	{44.5}	{43.9}	{44.7}	{41.1}	{38.9}	{46.5}	{42.5}	{32.8}	{34.6}	{43.0}	{42.4}	{32.8}	{35.9}	{41.5}
(A) Net internal borrowings (a-b)	109579	107453	113778	95374	46031	88860	97588	87724	72931	70277	68988	32499	20012	33087	20326	28928	3676	7510	8001
(a) Gross	155455	146532	152857	131000	80350	135934	125000	114213	100206	86608	83753	43390	27911	38634	21250	30065	4821	8921	8988
(b) Repayments	45876	39079	39079	35626	34319	47074	27412	26489	27275	16331	14765	10891	7899	5547	924	1137	1145	1411	987
(B) Net external borrowings (a-b)	9111	7892	8324	7482	14753	-13488	-11934	5601	7505	1170	1920	1091	2987	318	3582	5074	5319	5421	3181
(a) Gross	17452	15813	16065	14470	21855	11956	12352	14790	17328	9883	10015	7859	9534	6759	9051	10024	9625	8279	5339
(b) Repayments	8341	7921	7741	6988	7102	25444	24286	9189	9823	8713	8095	6768	6547	6441	5469	4950	4306	2858	2158
(C) Recovery of loans (net)	1500	5450	8000	10645	62043	67165	34191	16403	12046	10131	10633	8318	7540	6505	6345	6191	6356	6021	5712
(D) Small savings (net)	10510	3010	3010	1350	..	..	..	8755	8316	8979	33035	24497	15256	12761	16578	9100	5717	5654	9104
(a) Centre's share	..	..	..	..	..	..	8000*	8755	8316	8979	9247	8765	4585	2771	6903	4100	1453	1159	2078
(b) States' share**	..	..	..	..	..	..	..	..	..	..	23788	15732	10671	9990	9675	5000	4264	5481	7026
(E) State provident fund (net)	5000	5000	6000	5545	5310	4892	4621	4173	4922	6579	5737	4383	2335	2261	2003	1790	1611	1286	1221
(F) Special deposits (net)	..	..	..	484	-5750	110	9326	8070	8452	6526	8130	7905	6162	5295	8262	7568	7144	6670	7716
(G) Disinvestment of Equity in PSEs	41651	529	3840	1581	4424	16953	3151	3646	2125	1724	5874	912	380	362	5078	-48	1961	3038	..
(H) Other items of capital	16748	18047	63574	84342	73580	46841	43588	28128	17887	10311	-4253	19472	6872	-2251	6521	-3163	4395	1942	4062
receipts (net)
(III) Aggregate receipts (I+II)	680521	570712	609991	527011	506382	475146	411365	363806	326789	297189	279549	232963	187823	168468	159778	130893	110306	104559	93951
Memo Items:
(IV) Central government's
total liabilities (A+B)	2744442	2536464	2473562	2260145	1994422	1736678	1559202	1366409	1168541	1021029	891806	778294	675677	606233	538610	477967	401924	354662	314558
(A) Central government's debt (a+b)	1795211	1656373	1598747	1484001	1336848	1187830	1080301	984607	869643	772691	516950	444330	398715	359118	317395	293057	241369	209698	185529
(a) Internal debt	1683966	1554238	1522031	1389758	1275971	1141706	1020689	913061	803698	714254	459696	388998	344476	307869	266467	245712	199100	172750	154004
(b) External debt*	111245	102135	76716	94243	60877	46124	59612	71546	65945	58437	57254	55332	54239	51249	50928	47345	42269	36948	31525
(B) Other liabilities	949230	880091	874816	776144	657573	548848	478901	381802	298898	248338	374856	333964	276962	247115	221215	184910	160555	144964	129029
GDP at current market prices	4695228	4100636	4100636	3567177	3126596	2765491	2458084	2281058	2102375	1952035	1740985	1522547	1368209	1188012	1012770	859220	748367	653117	568674
Ratios (percentages) to GDP
(1) Gross tax revenue	11.67	11.41	10.78	10.26	9.75	9.20	8.80	8.20	8.97	8.80	8.26	9.14	9.41	9.36	9.11	8.82	9.97	10.31	10.12
(2) Taxes on income,property	5.70	5.59	5.14	4.63	4.23	3.80	3.38	3.03	3.25	2.97	2.68	3.17	2.99	2.83	2.66	2.36	2.42	2.33	1.94
and capital transactions
(2.1) Corporation tax	3.59	3.57	3.24	2.84	2.64	2.30	1.88	1.60	1.70	1.57	1.41	1.31	1.36	1.39	1.36	1.17	1.19	1.20	0.94
(2.2) Taxes on income other than	2.10	2.01	1.89	1.78	1.58	1.50	1.50	1.40	1.51	1.31	1.16	1.12	1.33	1.31	1.19	1.06	1.05	1.03	0.94
corporation tax
(3) Taxes on commodities	5.98	5.82	5.64	5.63	5.53	5.40	5.42	5.17	5.72	5.83	5.58	5.97	6.57	6.54	6.45	6.45	7.55	7.99	8.19
and services
(3.1) Custom duties	2.10	1.99	1.88	1.82	1.84	1.76	1.82	1.77	2.26	2.48	2.34	2.64	3.13	3.01	2.65	2.58	3.18	3.41	3.63
(3.2) Union excise duties	2.77	2.86	2.90	3.12	3.17	3.28	3.35	3.18	3.26	3.17	3.06	3.15	3.29	3.38	3.69	3.69	4.12	4.30	4.31
(3.3) Service tax	1.07	0.93	0.84	0.65	0.45	0.29	0.17	0.14	0.12	0.11	0.11	0.10	0.08	0.07	0.04	0.00	0.00	0.00	0.00
(4) Central government's total	58.45	61.86	60.32	63.36	63.79	62.80	63.43	59.90	55.58	52.31	51.22	51.12	49.38	51.03	53.18	55.63	53.71	54.30	55.31
liabilities
(A) Central government's debt	38.23	40.39	38.99	41.60	42.76	42.95	43.95	43.16	41.36	39.58	29.69	29.18	29.14	30.23	31.34	34.11	32.25	32.11	32.62
(a) Internal debt	35.87	37.90	37.12	38.96	40.81	41.28	41.52	40.03	38.23	36.59	26.40	25.55	25.18	25.91	26.31	28.60	26.60	26.45	27.08
(b) External debt*	2.37	2.49	1.87	2.64	1.95	1.67	2.43	3.14	3.14	2.99	3.29	3.63	3.96	4.31	5.03	5.51	5.65	5.66	5.54
(B) Other liabilities	20.22	21.46	21.33	21.76	21.03	19.85	19.48	16.74	14.22	12.72	21.53	21.93	20.24	20.80	21.84	21.52	21.45	22.20	22.69
Notes    (1) Small savings have been treated seperately from 1999-2000 onwards					* at book value
(2) GDP data is as per the revised series from 1999-2000 and it is at 1993-94 series before 1999-2000. GDP is estimated at 14.5 per cent growth from previous year for 2007-08.
(3) Figures in round brackets are percentages to gross tax revenue.
(4) Figures in brace brackets are percentages to aggregate receipts.
Source: GOI (2007), Receipt Budget - Annexure 5 & 7, Ministry of Finance, February 28.