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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
LOK SABHA UNSTARRED QUESTION NO. 100
TO BE ANSWERED ON MONDAY, THE 20th July 2026/ 29 ASHADHA, 1948 (SAKA)
SGST and IGST Settlements and Special Assistance to Andhra Pradesh
100: SHRI Y S AVINASH REDDY:
Will the Minister of FINANCE be pleased to state:
(a) whether the amounts received by the State of Andhra Pradesh on account of State Goods
and Services Tax (SGST) and Integrated Goods and Services Tax (IGST) settlements during
each quarter of FY 2024–25 and FY 2025–26;
(b) whether the State's post-settlement Goods and Services Tax (GST) revenue growth aligns
with its estimated Gross State Domestic Product (GSDP) growth or reflects a declining GST-to-
GSDP ratio and if so, the details thereof;
(c) whether the Union Government has conducted any macro-fiscal assessment of the impact of
the discontinuation of major welfare schemes in Andhra Pradesh on household consumption
demand and the consequent decline in SGST collections from the retail, food and consumer
goods sectors, if so, the details thereof; and
(d) whether Andhra Pradesh has sought any special assistance before the 16th Finance
Commission or the GST Council to address GST revenue shortfalls during FY 2024–25 and FY
2025–26, if so, the details thereof, along with the present status of such requests?
ANSWER
THE MINISTER OF STATE IN MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)
(a): Yes. The details of Gross State Goods and Services Tax (SGST) and Integrated Goods and
Services Tax (IGST) settled to the state of Andhra Pradesh during each quarter of FY 2024–25
and FY 2025–26 is given below: -Financial IGST
Year QTR SGST Settlement Total
2024-25 Q1 4,012 4,557 8,568
Q2 3,230 4,596 7,825
Q3 3,448 4,664 8,112
Q4 3,799 4,998 8,796
TOTAL 14,488 18,813 33,301
2025-26 Q1 4,027 3,952 7,979
Q2 3,775 4,921 8,696
Q3 3,459 4,911 8,370
Q4 3,951 5,305 9,256
TOTAL 15,211 19,090 34,301
(figure in Rs. Crores)
(b): The details of State's post-settlement GST to GSDP ratio is given below: -
Post
GSDP at Current
Financial Settlement GST-to-GSDP
Price
Year GST Revenue ratio
(in Rs. Crores)
(in Rs. Crores)
2017-18 10,826 7,86,135 1.40%
2018-19 20,746 8,73,721 2.40%
2019-20 20,346 9,25,839 2.20%
2020-21 19,181 9,78,581 2.00%
2021-22 24,333 11,31,629 2.20%
2022-23 28,589 13,07,976 2.20%
2023-24 31,606 14,23,900 2.20%
2024-25 33,301 15,91,226 2.10%
2025-26 34,301 17,62,357 1.90%
(c): No such study has been conducted by the Government till date.
(d): The Finance Commission holds consultations with State Governments before finalising and
presentation of its report. Views of State Governments on vertical devolution have been covered
under Para 7.36 to 7.41 of Chapter 7 of Volume I of the 16th FC Report and the details of
consultations with the States at Annexure 1.7 of Volume II of the 16th FC Report. Further,
Grants-in-aid are released to the State Governments based on the accepted recommendations
of the successive Finance Commissions.
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