20. commercial tax2017 -18 9375.91 168.44 173 7.17 36.48 2.03 (rs. in crores) year luxuries gross...

COMMERCIAL TAXES 399

Table No.

Contents Page

20. COMMERCIAL TAX

20.1 Important Indicators for Tamil Nadu 400-401

20.2 Revenue Realised under all the Acts Administered by Commercial Taxes Department

402

20.3 Registered Dealers in Tamil Nadu 403

20.4 Division-wise Distribution of TNGST Assessees by Tax Slabs

406-408

20.5 Distribution of Assessees by Turnover Slabs and Tax Slabs

409-413

20.6 Division-wise No. of Assessees and Tax Revenue 414


20. COMMERCIAL TAXES

20.1 IMPORTANT INDICATORS FOR TAMIL NADU

2017-18

VAT CST

1) Registered dealers (No. in lakhs) 6.43 2.67

2) Assessees (No. in lakhs) 5.69 2.04

3) % of Assessees to registered dealers 88.49 76.40

4) Tax Revenue (Rs. in Crores)

Goods and Services Tax Revenue 25540.69

Value Added Tax – Goods (VAT) 9375.91

General Sales Tax (GST) 168.44

Central Sales Tax (CST) 1737.17

Entertainment Tax 36.48

Betting Tax 2.03

Entry Tax 899.51

Luxury Tax 137.18

Non GST Tax 35928.35

Tax Revenue 73825.76

5) Total Own Tax Revenue of the State (in Crores) 93796.00

6) Percentage of Sales Tax to State’s Own Tax Revenue

78.71


20.1 IMPORTANT INDICATORS FOR TAMIL NADU (Contd.)

In Nos. %

7) % of Assessees by Turnover Range in 2017-18 (GST Act Only)

Rs. 0 – 0.03 crores 238261 41.89

Rs. 0.03 – 0.04 crores 15433 2.71

Rs. 0.04 – 0.05 crores 13141 2.31

Rs. 0.05 – 0.10 crores 48555 8.54

Rs. 0.10 – 0.20 crores 58097 10.21

Rs. 0.20 – 0.30 crores 35335 6.21

Rs. 0.30 – 0.50 crores 43013 7.56

Rs. 0.50 – 1 crores 49594 8.72

Rs. 1 - 10 crores 58815 10.34

Rs. 10 - 50 crores 6658 1.17

Rs. 50- 100 crores 863 0.15

Rs. 100- 200 crores 502 0.09

Rs. 200- 300 crores 179 0.03

Rs. 300- 400 crores 90 0.02

Rs. 400- 500 crores 54 0.01

Rs. 500 Crore & above 231 0.04

Total 568821 100.00

Source: Commercial Taxes Department, Chennai-5


20.2 REVENUE REALISED UNDER ALL THE ACTS ADMINISTERED BY COMMERCIAL TAXES DEPARTMENT

(Rs. In Crores)

Year

GROSS RECEIPTS UNDER

VAT Tax TNGST Act

1959 Central Sales Tax Act 1956

TN Entertain-ment Tax Act

1939

TN Betting Tax Act 1935

1 2 3 4 5 6

2004-05 - 11421.00 1495.00 59.00 5.00

2005-06 - 13597.00 1799.00 44.00 6.00

2006-07 2290.00 13347.00 2033.00 25.00 6.00

2007-08 16473.00 329.00 1744.00 16.00 6.00

2008-09 19305.00 292.00 1653.00 12.00 6.00

2009-10 21477.52 217.67 1772.65 13.18 6.12

2010-11 26558.39 350.12 2262.82 15.41 6.13

2011-12 33764.47 258.80 2818.68 59.43 6.76

2012-13 41777.11 260.52 2903.84 70.44 5.58

2013-14 50955.78 218.39 3116.07 68.17 5.20

2014-15 53627.81 195.21 3811.17 82.97 5.60

2015-16 54624.04 211.11 4037.76 106.29 5.65

2016-17 59117.28 188.65 5125.20 85.81 7.86

2017-18 9375.91 168.44 1737.17 36.48 2.03

(Rs. In Crores)

Year

GROSS RECEIPTS UNDER

IGST Settle-ment

GST Com pen-

sation

Non-VAT/

Non -GST

Gross Revenue

TN Tax on

Luxuries in

Hotels Act

1981

TN Tax on Entry of Motor

Vehicles and Goods in to Local Areas Act

1990

TDS /Enf

Collec- tion

SGST

1 7 8 9 10

2004-05 78.00 808.00 41.00 13907.00

2005-06 92.00 1016.00 61.00 16615.00

2006-07 129.00 1318.00 69.00 19217.00

2007-08 160.00 1125.00 100.00 19953.00

2008-09 170.00 996.00 135.00 22570.00

2009-10 168.47 1162.48 142.00 24818.84

2010-11 216.14 1707.57 169.62 31116.58

2011-12 256.47 2147.65 232.48 39544.74

2012-13 290.14 2315.86 260.76 47884.25

2013-14 299.51 1899.56 272.34 56851.87

2014-15 319.26 1969.93 279.94 60314.61

2015-16 357.03 2187.19 180.51 61709.58

2016-17 379.01 2528.24 144.72 67576.77

2017-18 137.18 899.51 0 16201.7 8706.99 632 35928.35 73825.76

Source: Commercial Taxes Department, Chennai - 5


20.3 REGISTERED DEALERS IN TAMIL NADU

Category of Dealers

2014-15 (VAT) 2015-16(VAT) 2016-17(VAT)

No. % No. % No. %

1 2 3 4 5 6 7

TNGST

Dealers Filing Monthly Returns

431571

72

442603

73

492643

82

Dealers filing

Annual Returns

165977

28

162139

27

107458

18

Registered Dealers

597548

100

604742

100

600101

100

% increase over previous year

-

-4.40

1.20

-

-0.77

CST

Dealers Filing Monthly Returns

90670 24 278010 73 206178 52

Registered Dealers

383588 100.00 378719 100.00 399829 100

% increase over previous year

- -5.70 -1.27 5.57

Category of Dealers 2017-18

No. %

1 8 9

Registered Dealers 643218 7.18

No. of Dealers migrated to GST 501647

No. of Newly Registered Dealers 141571 52.36

Dealers Filing Monthly Returns 507653 3.05

No. of dealers paying Compounding

Tax

61168 48.13

Non Filers 74397 12.44

Source: Principal Secretary / Commissioner of Commercial Taxes, Chennai-5


20.4 DIVISION-WISE GST DEALERS FILING MONTHLY RETURNS BY TAX SLABS - 2017-18

(Assessees in Nos.) (Tax Rs. in Crores)

Tax Slabs

Large Tax

Payers Unit

Chennai (N)

Chennai (S)

Chennai (E)

Chennai (C)

1 2 3 4 5 6

Below Rs.1000 18 16221 22090 15395 13137

Rs.1000-5000 2221 3259 2527 2094

Rs.5001-10000 1580 2204 1754 1430

Rs.10001-50000 4702 7403 5629 4788

Rs.50001-l Lakh 2190 3794 2785 2278

Rs.1.01 – 5 .0 Lakhs 1 3315 6865 4798 4066

Rs.5.01 – 10 .0 Lakhs 1 534 1187 837 751

Rs.10.01 – 20.0 Lakhs 1 273 564 435 407

Rs.20.01 – 30.0 Lakhs 71 166 148 149

Rs.30.01 – 40.0 lakhs 1 42 89 83 84

Rs.40.01 – 50 lakhs 1 20 52 55 48

Rs.50.01 – 100.0 lakhs 1 51 146 111 111

Rs.1.0– 1.5 Crores 3 20 51 40 38

Rs.1.6– 2.0 Crores 1 6 28 30 31

Rs.2.1-.5.0 Crores 3 14 57 41 66

Rs.5.01– 10.0 Crores 3 8 22 20 29

Rs.10.01– 20.0 Crores 4 6 9 12 9

Rs.20.01– 30.0 Crores 1 1 3 2 6

Rs.30.01– 40.0 Crores 2 2

Rs.40.01– 50.0 Crores 1 1

Above 50 Crores 9 1 3 2 2

Return Not Filed 4 3608 7716 6350 5044

Monthly Return Filing Dealers

48 31277 47994 34704 29527

Registered Dealers 52 36826 59972 43850 36919

% of Non filers in Divisions

7.69 9.80 12.87 14.48 13.66

% of dealers filing returns in Division to State

0.01 6.16 9.45 6.84 5.82


20.4 DIVISION-WISE GST DEALERS FILING MONTHLY RETURNS BY TAX

SLABS - 2017-18(Contd.)


Tax Slabs Trichy Vellore Madurai Tirunelveli

1 7 8 9 10

Below Rs.1000 26662 27065 27832 29252

Rs.1000-5000 4113 3042 4546 3912

Rs.5001-10000 2275 1721 2363 2160

Rs.10001-50000 5531 5079 5397 5502

Rs.50001-l Lakh 2529 2563 1961 2183

Rs.1.01 – 5 .0 Lakhs 5054 5440 2968 3580

Rs.5.01 – 10 .0 Lakhs 852 1021 395 600

Rs.10.01 – 20.0 Lakhs 388 417 191 282

Rs.20.01 – 30.0 Lakhs 82 126 47 75

Rs.30.01 – 40.0 lakhs 56 67 21 34

Rs.40.01 – 50 lakhs 32 40 10 20

Rs.50.01 – 100.0 lakhs 59 82 34 45

Rs.1.0– 1.5 Crores 24 25 11 9

Rs.1.6– 2.0 Crores 9 17 5 8

Rs.2.1-.5.0 Crores 18 23 4 13

Rs.5.01– 10.0 Crores 6 3 2

Rs.10.01– 20.0 Crores 4 1

Rs.20.01– 30.0 Crores 1

Rs.30.01– 40.0 Crores 1

Rs.40.01– 50.0 Crores

Above 50 Crores 2 1

Return Not Filed 9566 9846 6468 5527


47696 46734 45786 47677

Registered Dealers 68434 65377 59261 59787

% of Non filers in Divisions 13.98 15.06 10.91 9.24


9.40 9.21 9.02 9.39


20.4 DIVISION-WISE GST DEALERS FILING MONTHLY RETURNS BY TAX

SLABS - 2017-18 (Contd.)


Tax Slabs Coimbatore Salem STATE % to State

1 11 12 13 14

Below Rs.1000 42125 45308 265105 41.22

Rs.1000-5000 7739 5924 39377 6.12

Rs.5001-10000 5266 3902 24655 3.83

Rs.10001-50000 17052 11749 72832 11.32

Rs.50001-l Lakh 7613 4961 32857 5.11

Rs.1.01 – 5 .0 Lakhs 11248 7700 55035 8.56

Rs.5.01 – 10 .0 Lakhs 1727 1305 9210 1.43

Rs.10.01 – 20.0 Lakhs 795 589 4342 0.68

Rs.20.01 – 30.0 Lakhs 259 200 1323 0.21

Rs.30.01 – 40.0 lakhs 143 67 687 0.11

Rs.40.01 – 50 lakhs 74 51 403 0.06

Rs.50.01 – 100.0 lakhs 121 110 871 0.14

Rs.1.0– 1.5 Crores 45 29 295 0.05

Rs.1.6– 2.0 Crores 20 12 167 0.03

Rs.2.1-5.0 Crores 29 19 287 0.04

Rs.5.01– 10.0 Crores 7 9 109 0.02

Rs.10.01– 20.0 Crores 2 4 51 0.01

Rs.20.01– 30.0 Crores 2 3 19 0.00

Rs.30.01– 40.0 Crores 5 0.00

Rs.40.01– 50.0 Crores 1 3 0.00

Above 50 Crores 20 0.00

Return Not Filed 9328 10940 74397


94268 81942 507653

Registered Dealers 110320 102420 643218 100

% of Non filers in Divisions 8.46 10.68 11.57


18.57 16.14 100.00

TDS : Tax deducted at source Source: Commercial Taxes Department, Chennai – 5


20.5 DISTRIBUTION OF GST ASSESSEES BY TURNOVER SLABS

AND TAX SLABS 2017-18

Tax Slabs

Turn over slabs

Rs.0 - 3 lakhs

Rs. 3 -4 lakhs

Rs.4 - 5 lakhs

Rs.5 - 10 lakhs

Rs.10-20 lakhs

1 2 3 4 5 6

Upto Rs.1000 154381 6579 5357 18343 19506

Rs.1000-5000 15499 2236 1739 5237 5034

Rs.5001-10000 6403 1933 1362 3988 3528

Rs.10001-50000 6524 3566 3873 13694 14817

Rs.50001-1 Lakh 94 21 49 5096 7120

Rs.1.01 – 5.0 Lakhs 67 9 7 88 6915

Rs.5.01 – 10.0 Lakhs 3 4

Rs.10.01 – 20.0 Lakhs 4

Rs.20.01 – 30.0 Lakhs 1

Rs.30.01 – 40.0 Lakhs 1

Rs.40.01 – 50.0 Lakhs 1

Rs.50.01 – 100.0 Lakhs 1

Rs. 1.0 – 1.5 Crores



Rs. 5.01 – 10.0 Crores

Rs. 10.01 – 20.0 Crores

Rs. 20.01 – 30.0 Crores

Rs. 30.01 – 40.0 Crores

Rs. 40.01 – 50.0 Crores

Above 50

Upto Rs.1000

Total 182978 14344 12387 46446 56925



AND TAX SLABS 2017-18 (Contd.)

Tax Slabs

Turn over slabs

Rs. 20 – 25 lakhs

Rs. 25 – 50 lakhs

Rs. 50 – 60 lakhs

Rs. 60 – 75 lakhs

Rs. 75 – 100

lakhs 1 7 8 9 10 11

Upto Rs.1000 6164 18542 4511 4982 5446

Rs.1000-5000 1465 3817 785 856 851

Rs.5001-10000 1063 2814 660 697 657

Rs.10001-50000 4200 11473 2439 2627 2834

Rs.50001-1 Lakh 2336 7700 1802 1846 1958

Rs.1.01 – 5.0 Lakhs 3908 14195 3984 4463 5291

Rs.5.01 – 10.0 Lakhs 2 34 265 985 1520

Rs.10.01 – 20.0 Lakhs 1 1 2 17

Rs.20.01 – 30.0 Lakhs 1

Rs.30.01 – 40.0 Lakhs 1

Rs.40.01 – 50.0 Lakhs 1

Rs.50.01 – 100.0 Lakhs 1

Rs. 1.0 – 1.5 Crores 2



Rs. 5.01 – 10.0 Crores

Rs. 10.01 – 20.0 Crores

Rs. 20.01 – 30.0 Crores

Rs. 30.01 – 40.0 Crores

Rs. 40.01 – 50.0 Crores

Above 50

Total 19139 58578 14446 16460 18576




Tax Slabs

Turn over slabs

Rs. 1-1.5 Crores

Rs. 1.5-2 Crores

Rs. 2-3 Crores

Rs. 3-4 Crores

Rs. 4-5 Crores

1 12 13 14 15 16

Upto Rs.1000 6147 3244 3473 1888 1135

Rs.1000-5000 766 343 305 132 87

Rs.5001-10000 629 268 231 122 74

Rs.10001-50000 2604 1347 1191 497 284

Rs.50001-1 Lakh 1897 883 815 379 226

Rs.1.01 – 5.0 Lakhs 5740 3022 2780 1319 721

Rs.5.01 – 10.0 Lakhs 1784 919 1112 783 478

Rs.10.01 – 20.0 Lakhs 559 624 780 434 329

Rs.20.01 – 30.0 Lakhs 3 11 204 203 102

Rs.30.01 – 40.0 Lakhs 1 6 66 92

Rs.40.01 – 50.0 Lakhs 1 30

Rs.50.01 – 100.0 Lakhs 1 3 1

Rs. 1.0 – 1.5 Crores 2 1


Rs. 2.1 – 5.0 Crores 1

Rs. 5.01 – 10.0 Crores

Rs. 10.01 – 20.0 Crores

Rs. 20.01 – 30.0 Crores

Rs. 30.01 – 40.0 Crores

Rs. 40.01 – 50.0 Crores

Above 50

Total 20132 10662 10897 5829 3559




Tax Slabs

Turn over slabs

Rs. 5-10 Crores

Rs. 10-50 Crores

Rs. 50-100 Crores

Rs. 100-200 Crores

Rs. 200-300 Crores

1 17 18 19 20 21

Upto Rs.1000 2580 2205 244 192 62

Rs.1000-5000 130 80 9 4

Rs.5001-10000 143 75 3 3 1

Rs.10001-50000 515 305 25 7 5

Rs.50001-1 Lakh 372 224 19 13 2

Rs.1.01 – 5.0 Lakhs 1484 915 62 38 12

Rs.5.01 – 10.0 Lakhs 775 480 43 13 6

Rs.10.01 – 20.0 Lakhs 872 627 51 23 12

Rs.20.01 – 30.0 Lakhs 333 405 35 16 4

Rs.30.01 – 40.0 Lakhs 190 268 35 19 2

Rs.40.01 – 50.0 Lakhs 135 192 21 5 6

Rs.50.01 – 100.0 Lakhs 186 509 103 36 11

Rs. 1.0 – 1.5 Crores 3 198 51 24 5

Rs. 1.6 – 2.0 Crores 93 36 18 10

Rs. 2.1 – 5.0 Crores 80 101 51 16

Rs. 5.01 – 10.0 Crores 2 25 27 17

Rs. 10.01 – 20.0 Crores 13 7

Rs. 20.01 – 30.0 Crores 1

Rs. 30.01 – 40.0 Crores

Rs. 40.01 – 50.0 Crores

Above 50

Total 7718 6658 863 502 179




Tax Slabs

Turn over slabs

Rs. 300-400 Crores

Rs. 400-500 Crores

Rs. 500 and above Crores

Total

1 22 23 24 25

Upto Rs.1000 32 19 73 265105

Rs.1000-5000 1 1 39377

Rs.5001-10000 1 24655

Rs.10001-50000 2 3 72832

Rs.50001-1 Lakh 1 4 32857

Rs.1.01 – 5.0 Lakhs 5 2 8 55035

Rs.5.01 – 10.0 Lakhs 1 1 2 9210

Rs.10.01 – 20.0 Lakhs 3 1 2 4342

Rs.20.01 – 30.0 Lakhs 1 4 1323

Rs.30.01 – 40.0 Lakhs 3 3 687

Rs.40.01 – 50.0 Lakhs 2 3 6 403

Rs.50.01 – 100.0 Lakhs 5 1 13 871

Rs. 1.0 – 1.5 Crores 3 2 4 295

Rs. 1.6 – 2.0 Crores 3 2 5 167

Rs. 2.1 – 5.0 Crores 11 6 21 287

Rs. 5.01 – 10.0 Crores 9 9 20 109

Rs. 10.01 – 20.0 Crores 6 7 18 51

Rs. 20.01 – 30.0 Crores 1 17 19

Rs. 30.01 – 40.0 Crores 5 5

Rs. 40.01 – 50.0 Crores 1 2 3

Above 50 20 20

Total 90 54 231 507653

Source: Commercial Taxes Department, Chennai – 5


20.6 DIVISION-WISE NUMBER OF ASSESSEES AND

TAX REVENUE 2017-18

CT Divisions

GOODS AND SERVICES TAX

No. of Assessees

% to State

Tax Revenue

(Rs.in crores)

% to State

1 2 3 4 5

Large Tax Payers Unit 52 0.01 38019.78 65.90

Chennai (N) * 36826 5.73 1569.48 2.72

Chennai (S) * 59972 9.32 2666.72 4.62

Chennai (E) * 43850 6.82 2719.08 4.71

Chennai (C) * 36919 5.74 3459.82 6.00

Tiruchirappalli 68434 10.64 2381.86 4.13

Vellore 65377 10.16 1004.15 1.74

Madurai 59261 9.21 645.84 1.12

Tirunelveli 59787 9.29 675.45 1.17

Coimbatore 110320 17.15 3002.96 5.21

Salem 102420 15.92 1543.86 2.68

STATE 643218 100.00 57689.01 100.00

* N : North ; S : South ; E : East ; C : Central TDS: Tax deducted at source

Source: Commercial Taxes Department, Chennai – 5

20. commercial tax2017 -18 9375.91 168.44 173 7.17 36.48 2.03 (rs. in crores) year luxuries gross...

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