Goods and Services Tax (GST)
GST in India: Key Updates
Latest Release
May, 2025
April 2025
₹2,36,716 crore (Gross)
April 2024
₹2,10,267 crore (Gross)
Overall GST Revenue Growth
Gross GST Revenue (April 2025): ₹2,36,716 crore
- April 2024: ₹2,10,267 crore
- Growth: 12.6% year-on-year
Net GST Revenue (after refunds): ₹2,09,376 crore
- April 2024: ₹1,91,833 crore
- Growth: 9.1% year-on-year
Breakdown by Tax Components (April 2025)
- CGST: ₹48,634 crore (up from ₹43,846 crore; 10.9% growth)
- SGST: ₹59,372 crore (up from ₹53,538 crore; 10.9% growth)
- IGST: ₹1,15,259 crore (up from ₹99,623 crore; 15.7% growth)
- Cess: ₹13,451 crore (up from ₹13,260 crore; 1.4% growth)
Domestic vs Import Revenue
- Gross Domestic Revenue: ₹1,89,803 crore (10.7% growth)
- Gross Import Revenue: ₹46,913 crore (20.8% growth)
Refunds
Total Refunds (April 2025): ₹27,341 crore (up from ₹18,434 crore)
- Growth: 48.3% in total refunds
- Domestic Refunds: ₹13,386 crore (22.4% growth)
- Export GST Refunds: ₹13,955 crore (86.1% growth)
State-wise GST Revenue Growth (April 2025 over April 2024)
National Average Growth: 10.72%
High Growth States:
- Arunachal Pradesh: 66%
- Meghalaya: 50%
- Nagaland: 42%
- Sikkim: 17%
- Uttarakhand & Haryana: 16%
- Bihar, Manipur, Rajasthan, Telangana, West Bengal, Gujarat, Tamil Nadu, Maharashtra, Karnataka: 11–13%
States with Decline:
- Mizoram: -28%
- Tripura: -7%
- Andhra Pradesh: -3%
SGST & IGST Settlement to States/UTs
- SGST Pre-Settlement Growth: 11%
- SGST Post-Settlement: Shows a decline of -12% due to ad-hoc IGST recovery adjustment.
- Note: Without ad-hoc IGST recovery, growth would be 13%.
Other Notable Points
- Lakshadweep saw the highest percentage growth (287%) due to a low base.
- The number of GSTINs (registered taxpayers) continues to rise across most states.
India GST Performance Dashboard
| Category | Apr 2024 (₹ Cr) | Apr 2025 (₹ Cr) | YoY Change | Quick Insight |
| Domestic GST | 1,71,433 | 1,89,803 | 10.70% | Strong internal demand |
| Import GST | 38,835 | 46,913 | 20.80% | Import surge – global trade effect |
| Gross GST Collection | 2,10,267 | 2,36,716 | 12.60% | Highest ever April GST collection |
| Export Refunds | 7,308 | 13,591 | 86.10% | Indicates strong export activity |
| Domestic Refunds | 11,126 | 13,750 | 22.40% | Consistent consumer sector support |
| Total Refunds | 18,434 | 27,341 | 48.30% | Massive jump in refunds |
| Net Domestic Revenue | 1,60,496 | 1,76,418 | 9.90% | Core revenue stream remains strong |
| Net Customs Revenue | 31,337 | 32,958 | 5.20% | Moderate growth in import taxes |
| Net GST Revenue | 1,91,833 | 2,09,376 | 9.10% | Healthy net after high refunds |
GST Overview
GST is an all-encompassing tax that India introduced on July 1st, 2017, as a fresh start from all those older indirect taxes like excise duty, VAT, and service tax. It’s all about creating a unified ‘One Nation, One Tax’ system to streamline things and get rid of tax-on-tax troubles. Plus, it helps stop people from dodging taxes, broadens the base of taxpayers, and introduces user-friendly online systems that make business operations smoother.
GST has these three parts: the Central GST (CGST), State/Union Territory GST (SGST/UTGST), and Integrated GST (IGST), which work together to keep things orderly. There’s also a heads-up on new compliance measures like e-Way Bills and e-invoicing to make it even more efficient.
The Goods and Services Tax (GST) structure comprises five primary rate categories: 0%, 5%, 12%, 18%, and 28%. These rates are assigned based on the classification of goods and services, with essential items generally exempt from taxation or subject to lower rates. In contrast, luxury items and goods deemed non-essential or harmful are subject to higher tax rates, including additional cess.
GST Revenue State/UT wise
Here is the chart and table containing the latest month’s GST revenue state-wise:
State-Wise GST Collections: Breakdown and Performance
| State/UT | Apr-24 (₹ Crore) | Apr-25 (₹ Crore) | Growth (%) |
| Jammu and Kashmir | 789 | 880 | 12% |
| Himachal Pradesh | 1,015 | 1,094 | 8% |
| Punjab | 2,796 | 3,104 | 11% |
| Chandigarh | 313 | 334 | 7% |
| Uttarakhand | 2,239 | 2,592 | 16% |
| Haryana | 12,168 | 14,057 | 16% |
| Delhi | 7,772 | 8,260 | 6% |
| Rajasthan | 5,558 | 6,228 | 12% |
| Uttar Pradesh | 12,290 | 13,600 | 11% |
| Bihar | 1,992 | 2,290 | 15% |
| Sikkim | 403 | 470 | 17% |
| Arunachal Pradesh | 200 | 332 | 66% |
| Nagaland | 86 | 122 | 42% |
| Manipur | 104 | 121 | 16% |
| Mizoram | 108 | 78 | -28% |
| Tripura | 161 | 149 | -7% |
| Meghalaya | 234 | 350 | 50% |
| Assam | 1,895 | 2,127 | 12% |
| West Bengal | 7,293 | 8,188 | 12% |
| Jharkhand | 3,829 | 4,167 | 9% |
| Odisha | 5,902 | 6,174 | 5% |
| Chhattisgarh | 4,001 | 4,135 | 3% |
| Madhya Pradesh | 4,728 | 5,302 | 12% |
| Gujarat | 13,301 | 14,970 | 13% |
| Dadra and Nagar Haveli and Daman & Diu | 447 | 496 | 11% |
| Maharashtra | 37,671 | 41,645 | 11% |
| Karnataka | 15,978 | 17,815 | 11% |
| Goa | 765 | 806 | 5% |
| Lakshadweep | 1 | 5 | 287% |
| Kerala | 3,272 | 3,436 | 5% |
| Tamil Nadu | 12,210 | 13,831 | 13% |
| Puducherry | 247 | 266 | 8% |
| Andaman and Nicobar Islands | 65 | 78 | 21% |
| Telangana | 6,236 | 6,983 | 12% |
| Andhra Pradesh | 4,850 | 4,686 | -3% |
| Ladakh | 70 | 72 | 3% |
| Other Territory | 225 | 261 | 16% |
| Center Jurisdiction | 221 | 300 | 36% |
| Grand Total | 1,71,433 | 1,89,803 | 10.72% |
Please note: This table does not include GST collection on the import of goods.
Other Data
Inflation and Price Indicators
- CPI Inflation
- WPI Inflation
- Education Inflation
- CPI Housing Utilities
- Food Inflation
- Health Inflation
- WPI Food Index
- WPI Fuel & Power
- WPI Manufacturing
- Inflation Expectations
GDP & Economic Growth Indicator
- GDP
- Full Year GDP Growth
- GDP per Capita
- GDP from Agriculture
- GDP from Construction
Important
If you notice any discrepancies in the data or find any inaccuracies, please let us know. We will review and correct them as soon as possible.
GST Reports & Analysis
FAQs
What is GST?
The GST, or Goods and Services Tax, is a comprehensive indirect tax applied at multiple stages on the sale of goods and services throughout India, replacing several former taxes such as VAT, excise duty, and service tax, and is destination-based.
When was GST introduced in India?
GST was launched on 1st July 2017.
What are the types of GST in India?
Central GST (CGST) is imposed by the central government on supplies within the same state, while State GST (SGST) is charged by the state government on similar intra-state transactions. Conversely, Integrated GST (IGST) is administrated by the central government for supplies that cross state boundaries.
Can I operate in multiple states with one GST number?
No, you need a separate GSTIN for each state where you supply goods or services.
What is the GST Council?
This constitutional body proposes GST legislation, tax rates, exemptions, and methods for resolving disputes, with participation from representatives of both central and state governments.
What are the key benefits of implementing GST in India?
The introduction of GST in India has led to numerous notable advantages, including the establishment of a unified national market by merging many central and state taxes into one. This consolidation has diminished the cascading or double taxation effect, benefiting both businesses and the economy. Lower indirect tax rates enhance the competitiveness of Indian products both in domestic and international markets.