Table 4

Impact of the GST on bidi across Indian states

StatesPre-GST baseline (estimated): 2017–2018Post-GST: 2017–2018
VATRetail price (INR per pack of 25)Tax burdenQuantity (million sticks)VAT revenue (INR million)% change in quantityChange in SGST revenue compared with VAT (%)
All India15.3%15.0016.0%2 60 00020 643−10.1%
 Rajasthan65.0%22.6041.2%16 572590225.3%−74.9%
 Jammu & Kashmir40.0%18.7030.8%140129911.6%−62.7%
 Madhya Pradesh37.0%18.2429.3%925718249.6%−60.3%
 Assam30.0%17.1825.5%25 27140084.6%−52.9%
 Mizoram30.0%17.1825.5%1834.6%−52.9%
 Meghalaya27.0%16.7323.7%9771392.3%−48.7%
 Gujarat25.0%16.4422.5%10 98214440.7%−45.4%
 Nagaland25.0%16.4422.5%231300.7%−45.4%
 Goa25.0%16.4422.5%5880.7%−45.4%
 Himachal Pradesh22.0%15.9920.6%2050236−1.8%−39.3%
 Arunachal Pradesh20.0%15.7019.3%35837−3.6%−34.2%
 Chandigarh20.0%15.7019.3%9710−3.6%−34.2%
 Delhi20.0%15.7019.3%3332349−3.6%−34.2%
 Tripura14.5%14.8915.4%2119160−8.7%−13.6%
 Kerala14.5%14.8915.4%3462261−8.7%−13.6%
 Tamil Nadu14.5%14.8915.4%13 137991−8.7%−13.6%
 Punjab14.3%14.8615.3%2481185−8.9%−12.6%
 Manipur13.5%14.7414.7%21215−9.7%−8.1%
 Uttar Pradesh13.5%14.7414.7%51 2963599−9.7%−8.1%
 Bihar13.5%14.7414.7%5329374−9.7%−8.1%
 Haryana13.1%14.6914.4%7174489−10.1%−5.8%
 Maharashtra12.5%14.6013.9%4313280−10.7%−1.8%
 Odisha10.0%14.2412.0%3053158−13.3%19.6%
 Uttarakhand8.0%13.9510.3%3562147−15.4%46.0%
 Chhattisgarh5.0%13.527.8%191749−18.8%125.0%
 Jharkhand5.0%13.527.8%216556−18.8%125.0%
 Andhra Pradesh0.0%12.813.2%50100−24.9%
 Karnataka0.0%12.813.2%81480−24.9%
 Sikkim0.0%12.813.2%340−24.9%
 West Bengal0.0%12.813.2%72 7250−24.9%
 Telangana0.0%12.813.2%32570−24.9%
  • States are sorted in decreasing order of percentage change in revenue of bidi 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.