Question : IGST Reimbursement to States

(a) whether the Government has generated income as expected from Goods and Services Tax (GST) collections since the introduction of GST and if so, the details thereof;

(b) the details of the GST collected in the last one year, State-wise;

(c) whether the Government has paid any refunds to the States/UTs from the Integrated Goods and Services Tax collections; and

(d) if so, the details thereof and the amount reimbursed to Tamil Nadu?

Answer given by the minister

MINISTER OF STATE IN MINISTRY OF FINANCE
(SHRI SHIV PRATAP SHUKLA)

(a): The month-wise gross collection of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Integrated Goods and Services Tax (IGST) and Cess for FY 2017-18 and FY 2018-19 are as under:

Month GST collection (in Rs. Crore)
2017-18 2018-19
April -- 1,03,459
May -- 94,016
June -- 95,610
July -- 96,483
August 95,633 93,960
September 94,064 94,442
October 93,333 100,710
November 83,780 97,637
December 84,314 --
January 89,825 --
February 85,962 --
March 92,167 --
Average 89,885 97,040

From the above Table, it is clear that GST collection in the current FY (2018-19) has been showing improvement compared to last FY (2017-18) except for the month of August, 2018.

(b): Details are given in the Annexure.

(c) & (d): The Integrated Goods and Services Tax (IGST) collected by the Centre has been either apportioned in case of final consumption or settled in case of cross-utilisation between Centre and States in terms of Sections 17 and Section 18 respectively of Integrated Goods and Services Tax Act, 2017. The residual IGST available with the Centre after apportionment/settlement has been settled ad-hoc basis from time to time. Rs 8706 crore (July’17-March’18) and Rs 11830 crore (April’18-November’18) has been settled to Tamil Nadu from IGST which includes ad-hoc settlement.
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ANNEXURE
State-wise SGST collection in 2017-18 (August’17 – March’18)

Sl.No. State/Union Territory Amount
(In Rs. Crore)
1 Jammu and Kashmir 2,611
2 Himachal Pradesh 1,833
3 Punjab 7,901
4 Chandigarh 800
5 Uttarakhand 2,611
6 Haryana 10,845
7 Delhi 13,625
8 Rajasthan 12,190
9 Uttar Pradesh 25,455
10 Bihar 6,746
11 Sikkim 193
12 Arunachal Pradesh 224
13 Nagaland 188
14 Manipur 302
15 Mizoram 170
16 Tripura 480
17 Meghalaya 376
18 Assam 4,077
19 West Bengal 15,174
20 Jharkhand 4,124
21 Odisha 6,628
22 Chhattisgarh 4,386
23 Madhya Pradesh 9,818
24 Gujarat 21,578
25 Daman and Diu 116.00
26 Dadra and Nagar Haveli 235
27 Maharashtra 50,876
28 Karnataka 24,305
29 Goa 1,464
30 Lakshadweep 7
31 Kerala 12,292
32 Tamil Nadu 24,907
33 Puducherry 519
34 Andaman and Nicobar Islands 157
35 Telangana 13,073
36 Andhra Pradesh 10,826

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