Table 3

Impact of the GST on cigarettes across Indian states

StatesPre-GST baseline (estimated): 2017–2018Post-GST: 2017–2018
VATRetail price (INR per pack of 10)Tax burdenQuantity (million sticks)VAT revenue (INR million)Change in quantity (%)Change in SGST revenue compared with VAT (%)
All India31.5%87.3652.6%83 1001 74 051−0.28%
 Rajasthan65.0%113.3961.5%168475238.0%−85.6%
 Uttar Pradesh45.0%97.6556.7%12 10536 6833.6%−79.7%
 Jammu & Kashmir40.0%93.8055.3%270272402.3%−77.3%
 Madhya Pradesh37.0%91.5054.4%132532751.5%−75.6%
 Himachal Pradesh36.0%90.7454.1%2546111.2%−74.9%
 Maharashtra35.0%89.9853.8%316873901.0%−74.3%
 West Bengal35.0%89.9853.8%12 46029 0671.0%−74.3%
 Punjab33.0%88.4753.1%191141940.4%−72.8%
 Jharkhand32.0%87.7152.8%386482170.1%−72.0%
 Gujarat30.0%86.2052.1%11162219−0.5%−70.3%
 Kerala30.0%86.2052.1%45188988−0.5%−70.3%
 Assam30.0%86.2052.1%26705312−0.5%−70.3%
 Mizoram30.0%86.2052.1%6811354−0.5%−70.3%
 Tamil Nadu30.0%86.2052.1%835916 628−0.5%−70.3%
 Meghalaya27.0%83.9551.1%14852650−1.5%−67.2%
 Odisha25.0%82.4650.4%20043305−2.1%−64.7%
 Goa25.0%82.4650.4%70116−2.1%−64.7%
 Nagaland25.0%82.4650.4%306504−2.1%−64.7%
 Tripura25.0%82.4650.4%9171513−2.1%−64.7%
 Sikkim22.0%80.2349.2%229331−3.2%−60.2%
 Chhattisgarh21.5%79.8649.1%357504−3.4%−59.3%
 Haryana21.0%79.4848.9%9971375−3.5%−58.4%
 Arunachal Pradesh20.0%78.7548.5%310407−3.9%−56.4%
 Bihar20.0%78.7548.5%30714031−3.9%−56.4%
 Chandigarh20.0%78.7548.5%5673−3.9%−56.4%
 Karnataka20.0%78.7548.5%55007219−3.9%−56.4%
 Andhra Pradesh20.0%78.7548.5%58947736−3.9%−56.4%
 Delhi20.0%78.7548.5%14661925−3.9%−56.4%
 Telangana20.0%78.7548.5%18512430−3.9%−56.4%
 Uttarakhand20.0%78.7548.5%491644−3.9%−56.4%
 Manipur13.5%73.9745.7%12791126−6.4%−36.7%
  • States are sorted in decreasing order based on percentage changes in revenue of cigarettes under the GST. Aggregates for India are weighted averages based on states consumption shares.

  • GST, goods and services tax; INR, Indian rupee; SGST, state GST; VAT, value-added tax.