**Executive Summary:**
This document presents Lok Sabha Unstarred Question No. 4760, answered on August 21, 2025, regarding royalty and tax payments from oil and gas production to various State Governments. It details royalty payments received by State Governments from oil and gas production, and the VAT/sales tax paid by oil companies through production and sale of oil and gas for the last five financial years. The production and sale of crude oil and natural gas is not covered under GST.
**Key Points / Main Content:**
* **Royalty Payments to State Governments:**
* Provides a breakdown of royalty payments received by various State Governments from crude oil and gas production for the financial years 2020-21 to 2024-25, in Rupees Crores.
* Lists specific royalty amounts for Andhra Pradesh, Arunachal Pradesh, Assam, Gujarat, Jharkhand, Madhya Pradesh, Rajasthan, Tamil Nadu, Tripura, and West Bengal.
* **VAT/Sales Tax Payments to State Governments/Union Territories:**
* Details the Value Added Tax (VAT)/sales tax paid to State Governments and Union Territories by oil and other companies through the production and sale of crude oil and gas for the financial years 2019-20 to 2023-24, in Rupees Crores.
* Includes separate figures for VAT/sales tax on crude oil and natural gas.
* Lists specific VAT/sales tax amounts for various states and union territories.
* **Goods and Services Tax (GST):**
* The production and sale of crude oil and natural gas is not covered under Goods and Services Tax (GST).
**Impact Analysis:**
* **State Governments:**
* *Impact:* Receipt of royalty payments and VAT/sales tax revenues from oil and gas production and sales.
* *Action Required:* Review the provided figures to reconcile with their own records and ensure accurate accounting of revenues.
* **Oil and Gas Companies:**
* *Impact:* Payment of royalties and VAT/sales tax on oil and gas production and sales.
* *Action Required:* Review the provided figures to reconcile with their own records and ensure compliance with payment obligations.
* **Petroleum Planning & Analysis Cell (PPAC):**
* *Impact:* Compilation and provision of data related to royalty and VAT/sales tax payments.
* *Action Required:* Continue to collect and analyze data on royalty and VAT/sales tax payments to State Governments related to oil and gas production and sales.
Key Entities Referenced
PETROLEUM AND NATURAL GAS: Ministry of the Government responsible for oil and gas matters.
Goods and Services Tax GST: An indirect tax used in India on the supply of goods and services.
Andhra Pradesh: A state in India, mentioned in the context of royalty and tax payments.
Arunachal Pradesh: A state in India, mentioned in the context of royalty payments.
Assam: A state in India, mentioned in the context of royalty and tax payments.
Gujarat: A state in India, mentioned in the context of royalty and tax payments.
Rajasthan: A state in India, mentioned in the context of royalty and tax payments.
Tamil Nadu: A state in India, mentioned in the context of royalty and tax payments.
LOK SABHA
UNSTARRED QUESTION NO. 4760
TO BE ANSWERED ON 21st August, 2025
Royalty Payments received from Oil and Gas Production
†4760. Smt. Vijaylakshmi Devi:
पेट(cid:332)ोिलयम और (cid:366)ाकृ ितक गैस मं(cid:361)ी
Will the Minister of PETROLEUM AND NATURAL GAS be pleased to state:
(a) the details of the royalty payments received by various State Governments from oil and
gas production during each of the last five financial years; and
(b) the details of the VAT and Goods and Services Tax (GST) paid to the State
Governments by oil and other companies through production and sale of oil and gas during
each of the last five Financial Years?
ANSWER
पेट(cid:332)ोिलयम और (cid:366)ाकृ ितक गैस मं(cid:361)ालय म(cid:336) रा(cid:475)मं(cid:361)ी
((cid:373)ी सुरेश गोपी)
MINISTER OF STATE IN THE MINISTRY OF PETROLEUM AND NATURAL GAS
(SHRI SURESH GOPI)
(a) to (b): The royalty payments received by various State Governments from crude oil and
gas production and the value added tax (VAT)/sales tax paid to the State Governments by
oil and other companies through production and sale of crude oil and gas during each of
the last five financial years are attached as Annexure. The production and sale of crude oil
and natural gas is not covered under Goods and Services Tax (GST).
*****ANNEXURE REFERRED TO IN REPLY TO PART (a) & (b) OF LOK SABHA
UNSTARRED QUESTION NO. 4760 TO BE ANSWERED ON 21.08.2025 REGARDING
ROYALTY PAYMENTS RECEIVED FROM OIL AND GAS PRODUCTION ASKED BY
SMT. VIJAYLAKSHMI DEVI
Royalty payments received by various State Governments from crude oil and gas
production during the last five financial years:-
(Rs. in Crores)
State 2020-21 2021-22 2022-23 2023-24 2024-25 (P)
Andhra Pradesh 111.56 172.16 349.7 320.89 364.57
Arunachal Pradesh 8.94 13.77 21.33 24.85 29.39
Assam 1432.08 2475.63 3977.2 3672.33 3766.01
Gujarat 1522.44 2509.53 3830.12 3450.19 3330.15
Jharkhand 0.13 0.32 0.71 0.33 11
Madhya Pradesh 38.93 42.95 140.18 95.31 86.2
Rajasthan 3791.09 7932.45 8899.28 4406.43 3470.33
Tamil nadu 187.66 291.45 528.02 408.51 409.57
Tripura 85.75 87.25 167.71 150.66 114.76
West Bengal 0.03 0.02 - - 0.01
Source: Petroleum Planning & Analysis Cell (PPAC), P: ProvisionalValue added tax (VAT)/sales tax paid to the State Governments by oil and other
companies through production and sale of crude oil and gas during last five financial
years:-
(Rs. in Crores)
State/Union Territory 2019-20 2020-21 2021-22 2022-23 2023-24 (P)
VAT/Sales Tax on Crude Oil
Andhra Pradesh 16 10 17 23 29
Assam 620 419 767 1112 1034
Gujarat 714 476 831 1147 1063
Maharashtra 1356 890 1391 1983 1797
Rajasthan 0 0 0 1 1
Tamil Nadu 66 47 77 79 133
West Bengal - 0 0 0 0
VAT/Sales Tax on Natural Gas
Andhra Pradesh 267 175 226 622 591
Assam 236 119 127 437 454
Bihar 1 5 25 313 584
Chandigarh 0 1 3 6 8
Dadra Nagar Haveli & 1 1 2 3 2
Daman & Diu
Delhi 15 13 20 55 57
Goa 0 0 1 179 174
Gujarat 2636 2157 3433 6670 5216
Haryana 149 89 201 386 348
Himachal Pradesh 1 1 2 3 2
Jharkhand 1 1 10 161 386
Karnataka - - 0 2 6
Kerala 23 37 19 22 15
Madhya Pradesh 162 119 318 636 711
Maharashtra 659 412 851 869 652
Odisha 0 2 3 7 135
Puducherry - - - 0 0
Punjab 33 58 113 200 194
Rajasthan 436 425 671 1059 1129
Tamil Nadu 120 108 216 391 501
Telangana 9 4 12 24 45
Tripura 150 205 210 36 33
Uttar Pradesh 2171 1572 2121 4304 4034
Uttarakhand 14 8 18 28 30
West Bengal 0 0 128 278 336
Source: IPNG Statistics 2023-24, P: Provisional
Note: Excludes the VAT/GST collected by State Governments on sale of petroleum products
such as petrol, diesel, CNG, PNG.