Accounting for India's Forest Wealth - Madras School of Economics

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Appendix Table A1: Revenue Importance of Central and StatesTaxes for Determining GST Rate Shares(Rs. crore)Central and State Taxes 2000-01 2001-02 2002-03 2003-04Central Taxes (Union Excise Duties +Service Tax + CVD + SAD)90990 93692 105963 119116State Taxes: Group 1# 104824 112054 124556 142613State Taxes: Group 1+ Group 2## 116010 125039 139981 160474Centre + State I 195814 205746 230519 261729Share of Centre (%) 46.5 45.5 46 45.5Share of States (%) 53.5 54.5 54 54.5Centre + States II 207000 218731 245944 279590Share of Centre (%) 44 42.8 43.1 42.6Share of States (%) 56 57.2 56.9 57.4Central and State Taxes 2004-05 2005-06 2006-07 2007-08 2008-09Central Taxes (Union Excise Duties + 135470 164031 203841 234826 233469Service Tax + CVD + SAD)State Taxes: Group 1# 164478 182077 213714 247495 284153State Taxes: Group 1+ Group 2## 186785 209744 249687 290186 333448Centre + State I 299948 346108 417555 482321 517622Share of Centre (%) 45.2 47.4 48.8 48.7 45.1Share of States (%) 54.8 52.6 51.2 51.3 54.9Centre + States II 322255 373775 453528 525012 566917Share of Centre (%) 42 43.9 44.9 44.7 41.2Share of States (%) 58 56.1 55.1 55.3 58.8Source: Reserve Bank of India: State Finances and Union Budget Documents (ReceiptsBudget).Central taxes include Union excise duties, service tax, additional duties of customs andspecial CVD.# Group 1: All sales taxes, state excise duties, motor vehicle tax, tax on goods andpassengers, taxes and duties on electricity, entertainment tax, other taxes on goods andservices## Group 2: land revenue, stamps and registration fees, urban immovable property tax42
Appendix Table A2: Buoyancy of Direct and Indirect TaxRevenues with respect to GDP at Market Pricesb(TTR) b(ITR) b(CITR)1990-91 0.584 0.799 0.7021991-92 2.400 0.983 0.7851992-93 1.097 0.637 0.5771993-94 0.798 0.384 -0.1241994-95 1.905 1.078 1.0291995-96 1.378 0.995 1.0901996-97 0.942 0.938 1.0851997-98 2.142 0.587 0.0081998-99 -0.191 0.552 0.4691999-00 2.085 1.414 1.4892000-01 2.326 1.206 0.7432001-02 0.223 0.401 -0.2412002-03 2.531 1.477 1.6162003-04 2.077 1.084 1.0322004-05 1.755 1.208 1.0992005-06 1.604 1.265 1.2942006-07 2.514 1.342 1.4492007-08 2.185 1.125 1.1252008-09 1.539 1.189 1.191Average1990-95 1.357 0.776 0.5941995-2000 1.271 0.897 0.8282000-04 1.782 1.075 0.8502005-09 1.961 1.231 1.265Source (Basic Data): Indian Public Finance Statistics and National Income Accounts,Various IssuesNote: TTR: Total direct taxes, ITR: total indirect taxes: CITR: central indirect taxes43
Page 6: with mobile firms, Wellisch (1995)
Page 12 and 13: With a reasonable change in the rel
Page 14 and 15: of state VAT, most states had agree
Page 16 and 17: commodities, common for all the Sta
Page 18 and 19: Reduction of indirect tax rates led
Page 20 and 21: 4. THE GST: THREE VERSIONSThe basic
Page 22 and 23: Table 2: Central and State Taxes to
Page 24 and 25: Table 3: Mechanism of handling Inte
Page 26 and 27: i. All public services of Governmen
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Page 32 and 33: Any amount collected through these
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Page 38 and 39: Table 8 indicates that many of the
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Accounting for India's Forest Wealth - Madras School of Economics

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