ECONOMIC & FISCAL SNAPSHOT- STATES & UNION TERRITORIES OF INDIA

ECONOMIC & FISCAL SNAPSHOT- STATES & UNION TERRITORIES OF INDIA

INDEX S.No. Page No. i Message from MD & CEO 2 ii Message from Deputy Managing 3 Director 1 Andhra Pradesh 4 2 Arunachal Pradesh 5 3 Assam 6 4 Bihar 7 5 Chhattisgarh 8 6 Goa 9 7 Gujarat 10 8 Haryana 11 9 Himachal Pradesh 12 10 Jammu & Kashmir 13 11 Jharkhand 14 12 Karnataka 15 13 Kerala 16 14 Madhya Pradesh 17 15 Maharashtra 18 16 Manipur 19 17 Meghalaya 20 18 Mizoram 21 19 Nagaland 22 20 NCT of Delhi 23 21 Odisha 24 22 Puducherry 25 23 Punjab 26 24 Rajasthan 27 25 Sikkim 28 26 Tamil Nadu 29 27 Telangana 30 28 Tripura 31 29 Uttar Pradesh 32 30 Uttarakhand 33 31 West Bengal 34 1

Message from MD & CEO The Indian economy works on the basis of cooperative federalism where the states play a very important role in bringing about growth and development. This is one reason as to why the Finance Commission lays down the rules of the game to distribute tax revenue collected by the center to the states. Therefore, the performance of states is very important in understanding the whole picture. Further, in the recent years we have witnessed states competing with each other to attract investment and bring about growth in their respective geographies. To this extent all states are easing the doing business process. The World Bank and DIPP had brought out jointly a report on this aspect to highlight a comparison across states in various aspects of doing business environment. Further several states are holding investment fairs to attract investors. The recent Make in India exhibition had several states showcasing their strengths and this would hopefully enthuse investors to come in and invest. This collection of information on various states objectively puts forward all relevant information on various states and union territories that can be used by the readers to draw their own inferences. We do hope you do find this useful. D R Dogra 2

Message from Deputy Managing Director Today the importance of states has been recognized as various issues at the ground level are tackled at this layer of government. We get to read a lot on various states at different points of time with data being provided on the same. There are some compilations made by certain organizations on specific aspects of states. On the other side various systems and methodologies have been drawn up to rank the states based on various parameters. All this is useful as it makes comparison easier and also allows for introspection especially if the weak areas are identified and then addressed appropriately. However, we have found that getting comprehensive information on all states is not easily available and hence seek to fill this gap through this publication. CARE Ratings does have some expertise in the rating of state governments based on various aspects of the respective economies and have tried putting those ideas in this Report. The focus is not just on state government finances, which is still the core of the presentation. We have looked at other macro aspects as well as the steps taken by the states and union territories to improve their economies in recent years. By putting all this information together, the readers can at one glance access all such information in one place. There are no normative judgments made as we have presented facts and figures and left it open for interpretation. We do trust that you will find this publication enjoyable and use the same for any further analysis. Rajesh Mokashi 3

ANDHRA PRADESH GSDP Growth 7.2 -Agriculture 23.9 5.9 -Industry 19.5 5.2 -Services 56.4 8.4 Per capita GSDP / NSDP Rs. 90,517 Foreign Direct Investment $ mn 1,369 IEMs Rs cr 21,300 Ease of Doing Business Rank # 2 (2015) Human Development Index-Rank* 15 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank * Commodity Tax/RR 51.4 51.9 53.2 41.8 44.2 Tax revenue / RR 57.0 57.7 57.9 45.8 49.3 Non- Tax revenue/rr 12.5 15.4 14.0 10.6 5.9 Grants + Centre 30.5 26.9 28.1 43.6 44.8 82.0 70.8 65.5 33.2 50.4 Interest / RR 11.9 11.9 12.4 12.1 13.0 Salaries+ pensions/rr 14.7 14.1 15.3 15.2 n.a RD/GSDP -0.8-0.2-0.1 2.7 1.2 FD/GSDP 4.2 4.2 3.8 3.9 3.0 PD/GSDP 1.2 1.3 0.9 2.0 1.0 Debt/ GSDP 20.3 22.3 22.1 24.7 25.0 O/S Guarantees ^ Rs.bn 1,004 1,517 3,124 1,385 n.a Public Sector Losses^ Rs.bn 0.1 7.7 159.0 n.a n.a CMIE Database, *Data up to FY14 consolidated, FY15 onwards standalone (separated from Telengana) Fiscal Deficit 15,401 17,508 18,050 20,320 17,584 Market 16,730 21,409 23,313 21,527 19,466 Capital Outlay 13,721 15,148 15,280 7,146 9,818 115,881 129,440 136,629 111,067 112,048 In the Vision 2029; the state s overall objective is to eliminate poverty, reduce economic and social inequalities, leading to a healthy and happy society In line with the thinking on Sunrise Andhra Pradesh, the Government has launched 7 missions, 5 campaigns and 5 grids to accelerate development and ensure welfare of the people, especially the underprivileged The Urban Development Mission focuses on holistic development paving way to smart vibrant cities that are competitive and self-sustaining economic growth engines making significant contribution to state economy. Mission for Elimination of Poverty in Municipal Areas (MEPMA) aims to enable the urban poor particularly the poorest of the poor to come out of the poverty and vulnerability in a sustainable manner and to improve their quality of life 4

ARUNACHAL PRADESH GSDP Growth 7.05 -Agriculture 29.2 3.1 -Industry 30.8 9.5 -Services 40.0 8.2 Per capita GSDP / NSDP Rs. 96,199 Foreign Direct Investment $ mn 6 IEMs Rs cr 0 Ease of Doing Business Rank # 32 (2015) Human Development Index-Rank* Source: CMIE, *IAMRI 2011 report, # World Bank n.a Fiscal Deficit 986 231 2,404 549 n.a Market 144 234 744 913 n.a Capital Outlay 2,065 1,206 3,292 2,143 n.a 6,665 6,353 9,998 9,719 n.a Government of Arunachal Pradesh has partially implemented computerization of commercial tax department. Unit FY12 FY13 FY14 FY15 Commodity Tax/RR 5.7 5.4 6.5 6.1 n.a Tax revenue / RR 21.0 22.1 21.0 19.7 n.a Non- Tax revenue/rr 79.0 77.9 79.0 80.3 n.a Grants + Centre 87.7 89.6 85.6 86.4 n.a 1427.6 514.5 442.2 234.8 n.a Interest / RR 3.8 3.7 4.3 4.4 n.a Salaries+ pensions/rr 41.4 44.4 38.0 34.6 n.a RD/GSDP -10.0-8.2-6.7-10.2 n.a FD/GSDP 9.1 1.9 17.7 3.5 n.a PD/GSDP 7.2 0.2 15.4 1.0 n.a Debt/ GSDP 36.6 36.1 30.8 28.1 n.a O/S Guarantees ^ Rs.bn n.a n.a n.a n.a n.a Public Sector Losses^ Rs.bn n.a n.a n.a n.a n.a CMIE Database 5

ASSAM Unit FY12 FY13 FY14 FY15 Fiscal Deficit 1,646 1,516 10,237 3,981 n.a Market 216 468 1,085 4,391 n.a Capital Outlay 2,506 2,617 7,689 7,459 n.a 30,269 33,748 52,840 58,054 n.a GSDP Growth 6.4 -Agriculture 20.1 3.5 -Industry 23.0 7.3 -Services 56.8 7.0 Per capita GSDP / NSDP Rs. 49,480 Foreign Direct Investment $ mn 6 IEMs Rs cr 1,058 Ease of Doing Business Rank # 22 (2015) Human Development Index-Rank* 16 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Unit FY12 FY13 FY14 FY15 Commodity Tax/RR 25.8 24.8 20.4 19.4 n.a Tax revenue / RR 61.6 61.4 50.5 48.3 n.a Non- Tax revenue/rr 38.4 38.6 49.5 51.7 n.a Grants + Centre 61.7 65.1 70.7 70.3 n.a 1159 559 708.5 169.9 n.a Interest / RR 8.8 7.8 5.8 4.9 n.a Salaries+ pensions/rr 15.7 16.7 n.a n.a n.a RD/GSDP 0.7 1.1-0.1-2.2 n.a FD/GSDP 1.3 1.1 6.4 2.7 n.a PD/GSDP -0.6-0.6 4.9 1.0 n.a Debt/ GSDP 22.2 21.4 19.2 19.1 n.a O/S Guarantees ^ Rs.bn n.a 1.1 n.a n.a n.a Public Sector Losses^ Rs.bn 22.4 n.a n.a n.a n.a CMIE Database Single window - Set up a dedicated body for addressing investor queries, approvals, grievances, etc. Starting a business - Allows online filing and status tracking of EM Part 1 and Part 2 with integrated workflow - based approval mechanism Environment - Availability of detailed information related to pollution/ environment related clearances Infrastructure - Reduction of documents for obtaining electricity connection Taxes - Online solution for registration, payment and returns filing under VAT, CST and Entry Tax 6

BIHAR Fiscal Deficit 5,915 6,545 8,352 11,368 13,584 Market 4,688 8,031 7,970 11,378 13,270 Capital Outlay 8,852 9,584 14,001 27,610 24,853 60,180 69,206 80,405 132,186 120,685 GSDP Growth 9.4 -Agriculture 18.8 4.6 -Industry 18.6 9.0 -Services 62.6 11.1 Per capita GSDP / NSDP Rs. 36,143 Foreign Direct Investment $ mn 43 IEMs Rs cr 1,247 Ease of Doing Business Rank # 21 (2015) Human Development Index-Rank* 21 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Commodity Tax/RR 21.3 23.2 24.7 22.7 25.7 Tax revenue / RR 79.0 80.8 79.5 66.6 79.1 Non- Tax revenue/rr 21.0 19.2 20.5 33.4 20.9 Grants + Centre 73.7 70.8 68.8 70.0 66.8 189 119 176 243 187 Interest / RR 2.3 1.9 2.0 6.9 7.0 Salaries+ pensions/rr 17.7 16.4 16.4 14.2 12.6 RD/GSDP -1.9-1.7-1.8 1.1-2.6 FD/GSDP 2.4 2.2 2.4 2.9 2.9 PD/GSDP 1.9 1.8 2.0 1.2 1.4 Debt/ GSDP 27.9 26.4 25.1 24.3 19.6 O/S Guarantees ^ Rs.bn 6.7 10.9 30.9 30.9 n.a Public Sector Losses^ Rs.bn n.a n.a n.a n.a n.a CMIE Database Starting a Business - Allows online filing of EM Part I and Part II Taxes Computerization of various commercial tax related services such as online registrations, assessment, filing of taxes, filling of return and refunds Land - Made available detailed and clear procedures and guidelines for allotment of land to set up a business Environment - Made available detailed and clear procedures and timelines for obtaining environment/ pollution related clearances Infrastructure - Defined clear timelines for electricity and water connections Enforcing contracts Initiated the process of recruiting, judges in District court 7

CHATTISGARH Fiscal Deficit 803 2,659 5,064 5,767 6,835 Market 1,526 1,788 3,674 5,860 6,760 Capital Outlay 4,056 4,919 4,574 7,918 11,000 28,720 34,819 39,442 55,979 65,810 GSDP Growth 5.8 -Agriculture 18.9 4.4 -Industry 22.2 4.7 -Services 20.9 8.7 Per capita GSDP / NSDP Rs. 64,442 Foreign Direct Investment $ mn 52 IEMs Rs cr 36,511 Ease of Doing Business Rank # 4 (2015) Human Development Index-Rank* 23 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Commodity Tax/RR 37.1 40.0 40.9 33.5 31.5 Tax revenue / RR 65.8 68.5 69.3 56.3 62.6 Non- Tax revenue/rr 34.2 31.5 30.7 43.7 37.4 Grants + Centre 42.9 40.3 39.3 50.2 50.4 2657 275 124 135 162 Interest / RR 2.7 2.7 4.5 3.8 3.6 Salaries+ pensions/rr 10.1 10.8 11.7 7.3 10.1 RD/GSDP -2.2-1.6 0.4-1.1 n.a FD/GSDP 0.6 1.6 2.7 2.7 n.a PD/GSDP 0.1 1.1 1.9 1.8 n.a Debt/ GSDP 12.4 13.0 14.1 15.2 n.a O/S Guarantees ^ Rs.bn 22.2 24.7 17.5 n.a n.a Public Sector Losses^ Rs.bn n.a n.a n.a n.a n.a CMIE Database Construction Permits: Implemented an online mechanism to assess Building Plans Taxes: Mandated online payment and same-day registration for VAT Labour: o Allows self-certification and third-party certification of boilers o Implemented an online system to allocate inspectors and requires submission of inspection reports within 72 hours o Introduced an integrated inspection procedure for entities registered under Voluntary Compliance Scheme for various labor laws - inspections will be carried out once every 5 years with prior notice Environment: Developed an online consent management system for all environment related consents Enforcing contracts: Filled up more than 80 of vacancies for judges in district courts 8

GOA Unit FY12 FY13 FY14 FY15 Fiscal Deficit 880 1,150 2,140 1,840 n.a Market 323 1,283 986 1,150 n.a Capital Outlay 1,183 995 3,934 5,568 n.a 6,953 7,487 9,396 10,476 n.a Indicator Unit 2013-14 GSDP Growth 7.7 -Agriculture 3.6 13.8 -Industry 33.1 5.4 -Services 63.2 8.6 Per capita GSDP / NSDP Rs. 224,138 Foreign Direct Investment $ mn 17 IEMs Rs cr 8 Ease of Doing Business Rank # 19 (2015) Human Development Index-Rank* 4 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Unit FY12 FY13 FY14 FY15 Commodity Tax/RR 40.8 41.1 39.6 40.5 n.a Tax revenue / RR 55.9 63.6 67.2 62.9 n.a Non- Tax revenue/rr 44.1 36.4 32.8 37.1 n.a Grants + Centre 15.9 18.4 20.1 20.2 n.a 365.8 77.5 398.8 484.0 n.a Interest / RR 13.1 13.6 12.3 11.9 n.a Salaries+ pensions/rr n.a n.a n.a n.a n.a RD/GSDP -1.9-0.7 0.7 0.7 n.a FD/GSDP 1.6 2.0 3.4 3.4 n.a PD/GSDP 0.2 0.6 2.1 1.6 n.a Debt/ GSDP 23.0 26.5 25.6 29.4 n.a O/S Guarantees ^ Rs.bn n.a n.a n.a n.a n.a Public Sector Losses^ Rs.bn n.a n.a n.a n.a n.a CMIE Database Starting a Business: Enacted a comprehensive Right to Services Act with several business relevant services and timelines Construction Permit: Published a comprehensive procedure and methodology for Building Plan Approval and land allotment Environment: Implemented an online Consent Management System for various clearances and certificates o Clearly bifurcates requirements for industries on the basis of pollution levels Taxes: Implemented an online portal for registration, payment and returns filing under all State taxes Labor: Allows self-certification/third party certification of boilers o Factory License issued with validity of 5 years or more 9

GUJARAT Fiscal Deficit 11,037 16,491 18,422 20,777 22,059 Market 17,257 17,223 17,247 19,077 22,527 Capital Outlay 13,811 21,226 22,677 26,909 28,963 79,414 98,281 104,720 125,490 137,518 Indicator Unit 2013-14 GSDP Growth 8.7 -Agriculture 13.3 4.4 -Industry 38.1 3.6 -Services 48.6 8.5 Per capita GSDP / NSDP Rs. 106,831 Foreign Direct Investment $ mn 1,082 IEMs Rs cr 64,733 Ease of Doing Business Rank # 1 (2015) Human Development Index-Rank* 11 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Commodity Tax/RR 59.9 62.3 61.8 55.0 54.1 Tax revenue / RR 82.6 83.4 82.6 73.8 74.5 Non- Tax revenue/rr 17.4 16.6 17.4 26.2 25.5 Grants + Centre 21.3 20.4 20.7 27.7 27.3 80.0 123.2 131.5 141.1 128.6 Interest / RR 6.4 6.3 7.3 15.2 14.9 Salaries+ pensions/rr 12.5 12.0 12.7 11.2 12.5 RD/GSDP -0.5-0.8-0.6-0.7-0.7 FD/GSDP 1.9 2.5 2.4 2.1 2.2 PD/GSDP 1.2 1.8 1.6 0.6 0.6 Debt/ GSDP 25.3 25.7 24.6 19.1 18.8 O/S Guarantees ^ Rs.bn 76.2 63.8 65.8 160 160 Public Sector Profit^ Rs.bn 16.9 28.6 38.0 n.a n.a CMIE Database Single window: Set up an Investor Facilitation Portal that provides details and timelines for various services across government departments Labor: Enacted an online workflowbased web application for applying for registrations and renewals. o Introduced integrated inspection procedures enabling joint inspections and timely submission of reports Environment: Implemented an end-toend online system for consents and authorizations with fee calculation functionality Taxes: Institutionalized an online system for VAT, CST and Professional Tax related services o Mandates issuance of VAT and Professional Tax registration certificates within one working day. 10

HARYANA Fiscal Deficit 7,162 10,372 8,323 15,641 16,436 Market 8,227 10,929 11,059 12,108 19,342 Capital Outlay 5,372 5,761 3,934 5,568 5,903 39,751 46,511 48,928 63,772 71,674 GSDP Growth 7.7 -Agriculture 14.2 6.6 -Industry 26.9 4.6 -Services 58.9 11.4 Per capita GSDP / NSDP Rs. 147,076 Foreign Direct Investment $ mn 23 IEMs Rs cr 2,872 Ease of Doing Business Rank # 14 (2015) Human Development Index-Rank* 9 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Commodity Tax/RR 57.6 60.1 58.8 57.9 56.6 Tax revenue / RR 75.5 79.2 76.1 73.5 74.4 Non- Tax revenue/rr 24.5 20.8 23.9 26.5 25.6 Grants + Centre 17.8 16.1 19.7 22.3 23.3 65.3 52.7 35.6 46.0 30.5 Interest / RR 7.0 7.0 15.4 15.8 16.4 Salaries+ pensions/rr 10.5 10.8 10.9 10.6 11.3 RD/GSDP 0.5 1.3 1.0 2.2 1.8 FD/GSDP 2.4 3.0 2.1 3.6 3.1 PD/GSDP 1.7 2.3 0.6 1.9 1.5 Debt/ GSDP 16.9 17.6 18.3 18.1 18.9 O/S Guarantees ^ Rs.bn 56.0 207.3 n.a n.a n.a Public Sector Profit^ Rs.bn 16.9 28.6 38.0 n.a n.a CMIE Database Single Window: Single window clearance constituted and housed within CMO whereby all clearances shall be granted within 2 months Registrations: Streamlined and online service delivery under Town & Country Planning, Urban Local Bodies, Labor, Environment Departments and HSIIDC Construction Permit: Allows third party certification of structural design and architectural drawings by authorized structural engineers / architects Environment: A number of Green industries have been exempted from PCB clearances; Labor: Allows self-certification under various labor laws; Factories licenses are issued with validity of over 5 years Enforcing Contracts: Publish e-cause lists for district courts 11

HIMACHAL PRADESH Unit FY12 FY13 FY14 FY15 Fiscal Deficit 1,633 2,978 4,430 5,554 3,285 Market 1,625 2,768 3,991 9,519 3,837 Capital Outlay 1,809 1,954 1,906 2,558 2,991 17,328 20,714 22,653 23,613 28,339 Indicator Unit 2013-14 GSDP Growth 6.2 -Agriculture 18.7 13.4 -Industry 38.0 2.4 -Services 43.3 6.8 Per capita GSDP / NSDP Rs. 92,300 Foreign Direct Investment $ mn 23 IEMs Rs cr 537 Ease of Doing Business Rank # 17 (2015) Human Development Index-Rank* 3 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Commodity Tax/RR 2.7 2.8 5.3 5.1 4.4 Tax revenue / RR 42.0 44.3 48.5 47.9 43.3 Non- Tax revenue/rr 5.8 5.6 11.4 7.3 6.4 Grants + Centre 58.6 61.5 56.0 20.1 66.7 111.4 70.6 47.8 26.9 78.0 Interest / RR 16.4 17.4 15.8 14.2 12.5 Salaries+ pensions/rr 19.0 21.6 24.2 22.6 52.4 RD/GSDP -0.1 0.8 2.3 1.6 0.0 FD/GSDP 2.5 4.0 5.4 4.0 2.9 PD/GSDP -1.1 0.4 2.4 2.1 0.3 Debt/ GSDP 43.5 39.9 40.5 39.3 39.3 O/S Guarantees ^ Rs.bn 27.6 31.2 n.a n.a n.a Public Sector Losses^ Rs.bn n.a n.a n.a n.a n.a CMIE Database Starting a Business: Allows online filing of EM Part 1 and Part 2 o Developed a Common Application Form Environment: Implemented an online Consent Management System for clearances and certificates Labor: Implemented a comprehensive online system for Labor related services Taxes: Implemented a seamless online system for registration, payments and returns filing under various State taxes. 12

JAMMU and KASHMIR GSDP Growth -1.5 -Agriculture 17.4-16.2 -Industry 25.8 1.4 -Services 56.6 1.9 Per capita GSDP / NSDP Rs. 58,888 Foreign Direct Investment $ mn 4 IEMs Rs. cr. 663 Ease of Doing Business Rank # 29 (2015) Human Development Index-Rank* 10 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Report Commodity Tax/RR 18.3 20.9 48.8 17.9 20.2 Tax revenue / RR 33.2 37.0 50.9 31.6 42.6 Non- Tax revenue/rr 66.7 62.9 49.1 68.4 57.4 Grants + center 72.7 69.5 32.7 72.2 69.5 148.9 172.6 n.a 376 339.4 Interest / RR 9.1 9.1 21.5 9.9 10.0 Salaries+ pensions/rr 13.3 13.2 3.13 10.8 9.5 RD/GSDP -5.1-2.5 11.8-7.7 n.a FD/GSDP 8.9 9.7 12.8 14.7 n.a PD/GSDP 3.4 4.2 7.1 7.1 n.a Debt/ GSDP 89.1 93.3 93.9 101.8 n.a O/S Guarantees ^ Rs.b n.a 30.4 n.a n.a n.a n Public Sector Losses^ Rs. cr n.a n.a 2,698 n.a n.a CMIE Database Fiscal Deficit 3693 4216 5886 6629 6626 Market 3961 3027 0 2668 2841 Capital Outlay 5899 5224 488 10053 9644 29856 31778 18050 42471 45919 The state has taken initiative to clear processes for taking up new business initiatives by developing a Common Application Form based system; With tourism being its main revenue generating source the government has taken to protect the environment through implementation of an online Consent Management System for various pollution and environment related clearances and certificates; Steps to develop infrastructure in the state by giving clear timelines for provisioning of electricity, water and sewage connections; With the aim of improving the tax efficiency system the state has implemented an online system. 13

JHARKHAND GSDP Growth 8.5 -Agriculture 16.6 9.2 -Industry 36.1 4.5 -Services 47.2 11.8 Per capita GSDP / NSDP Rs. 52,147 Foreign Direct Investment $ mn 11 IEMs Rs. cr. 154 Ease of Doing Business Rank # 3 (2015) Human Development Index-Rank* 19 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Report Commodity Tax/RR 28.9 30.6 32.8 27.9 28.1 Tax revenue / RR 63.0 66.2 70.0 52.8 55.6 Non- Tax revenue/rr 37.0 33.7 29.9 47.1 44.4 Grants + center 55.4 52.5 49.7 56.7 56.2 148.5 91.9 118.8 115.0 131.1 Interest / RR 27.0 27.5 29.9 6.2 7.1 Salaries+ pensions/rr 38.1 37.8 42.1 30.7 28.5 RD/GSDP -1.5-1.3-2.4-3.2-2.1 FD/GSDP 2.0 3.3 2.0 4.1 2.3 PD/GSDP -4.4-3.4-5.1 1.8 3.6 Debt/ GSDP 33.5 34.9 35.1 37.7 25.5 O/S Guarantees ^ Rs.bn n.a n.a n.a n.a n.a Public Sector Losses^ Rs. cr n.a n.a n.a n.a n.a CMIE Database Fiscal Deficit Rs. cr 1,925 3404 2,222 4,911 5,157 Market Rs. cr 2,128 4592 3,982 6,690 6,620 Capital Outlay Rs. cr 3,159 4218 4,729 7,691 8,676 Rs. cr 26,007 30,400 30,064 50,840 55,493 Several e-governance initiatives taken up by the state are File- Tracker, Integrated Prison Management System and Treasuries Integration Project. Automated property registration through the Jharkhand Automated Registration System (JARS) which includes e-registration and e- stamping. Web-based application e-nibandhan allows for Online Search of Index Registers, Registration of Deeds, and Return Filling of Societies. Environment: Implemented a dedicated online consent management system for the key statutory clearances related to the State Pollution Control Board. Digitization of the Department of Commercial Taxes to allow for e- registration of VAT and CST, and e- payment and e-filling of returns for VAT, CST, Professional Tax and Entertainment Tax, and e-waybill. 14

KARNATAKA GSDP Growth 7.1 -Agriculture 14.7 4.3 -Industry 26.1 4.3 -Services 59.1 8.9 Per capita GSDP / NSDP Rs. 101,594 Foreign Direct Investment $ mn 3,444 IEMs $ bn 31,668 Ease of Doing Business Rank # 9 (2015) Human Development Index-Rank* 12 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Report Commodity Tax/RR 58.7 60.9 61.8 55.4 57.5 Tax revenue / RR 82.4 84.9 85.3 77.1 87.0 Non- Tax revenue/rr 17.5 15.0 14.6 22.9 13.0 Grants + center 27.5 26.1 25.5 32.9 29.8 191.6 132.8 109.5 94.9 107.0 Interest / RR 9.0 9.2 9.2 8.5 9.1 Salaries+ pensions/rr 24.3 29.8 28.9 30.3 n.a RD/GSDP -1.6-0.6-0.1-0.1-0.1 FD/GSDP 4.3 4.8 5.3 5.5 2.8 PD/GSDP 2.1 2.4 2.7 2.8 1.3 Debt/ GSDP 37.5 37.5 42.5 45.5 24.6 O/S Guarantees ^ Rs.bn 66.4 66.9 95.0 98.0 n.a Public Sector Rs. cr Losses^ 1,369 1,388 n.a n.a n.a CMIE Database Fiscal Deficit 12,390 14,540 17,180 19,110 20,295 Market 8,091 11,659 15,483 19,892 19,225 Capital Outlay 15,506 15,478 16,947 18,880 20,564 85,756 96,601 110,649 132,835 140,534 The government has constituted a single window clearance mechanism as per Karnataka Industries (Facilitation) Act, 2002 for simplification and speedy approvals of investment proposals in the State given that Karnataka is a highly favored destination for FDI. The Karnataka State Pollution Control Board is set to launch an online approval for Red category industries as per state s pollution index with provision for calculation and payment of fees Developed the e-karmika portal for all services under The Shops and Establishment Act, thereby eliminating all physical touch points. Following the computerization of departments to enhance efficiency the state has introduced an online platform for registration, filing and payment under various State taxes. 15

KERALA Indicator Unit 2013-14 GSDP Growth 6.6 -Agriculture 8.8 1.0 -Industry 20.2-13.1 -Services 70.8-2.9 2013-14 Per capita GSDP / NSDP Rs. 103,820 Foreign Direct Investment $ mn 230 IEMs Rs. cr 5,107 Ease of Doing Business Rank # 18 (2015) Human Development Index-Rank* 1 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Report Commodity Tax/RR 59.3 61.0 59.4 53.8 52.7 Tax revenue / RR 83.4 83.6 80.2 72.6 75.6 Non- Tax revenue/rr 16.5 16.3 19.7 27.3 24.3 Grants + center 25.5 22.3 23.6 27.4 29.7 41.0 38.1 32.1 33.4 50.2 Interest / RR 13.9 12.6 13.0 15.0 14.1 Salaries+ pensions/rr 65.7 59.8 59.7 54.9 17.0 RD/GSDP 4.0 4.3 5.0 4.0 1.4 FD/GSDP 6.3 7.1 7.5 3.7 3.1 PD/GSDP 3.7 4.4 4.6 1.5 1.2 Debt/ GSDP 47.1 51.6 54.2 31.9 60.0 O/S Guarantees^ Rs.bn 82.8 91.0 n.a n.a n.a Public Sector Losses^ Rs. cr n.a n.a 3,213 n.a n.a CMIE Database Fiscal Deficit 12,831 15,017 16,963 16,024 17,725 Market 9,392 12,079 13,385 15,148 18,380 Capital Outlay 3,853 4,603 4,294 5,063 9,220 53,789 62,032 69,370 82,948 99,278 KSIDC has initiated a special finance assistance scheme known as Angel Fund/Seed Fund to promote entrepreneurship among youth making them as job providers rather than job seekers. Kerala has implemented an online consent management system for various pollution and environment-related clearances and certificates. To simplify procedures for starting a business it has enacted a comprehensive Right to Services Act with several services and corresponding timelines and allowed online application, approvals and status tracking of EM Part 1 and Part 2 Construction Permits: Implemented systems like Auto CAD to assess building plans; Kerala has allowed for self-certification for several labour laws and published procedures and processes for registrations/renewals under a number of Labour Laws. Implemented an online system for e- registration, e-payment and e-filing of returns under VAT and CST. 16

MADHYA PRADESH GSDP Growth 10.1 -Agriculture 30.3 20.1 -Industry 24.5 4.4 -Services 45.1 8.1 Per capita GSDP / NSDP Rs. 59,770 Foreign Direct Investment $ mn 100 IEMs $ bn 13,652 Ease of Doing Business Rank # 5 (2015) Human Development Index-Rank* 20 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Report Commodity Tax/RR 35.2 36.2 38.0 31.8 32.2 Tax revenue / RR 72.1 72.9 74.2 63.5 64.5 Non- Tax revenue/rr 27.8 27.0 25.7 36.4 35.4 Grants + center 44.9 46.6 45.5 53.3 53.1 171.6 199.6 170.8 119.5 124.1 Interest / RR 27.9 27.0 28.0 6.5 7.0 Salaries+ pensions/rr 31.1 30.0 33.5 29.7 30.2 RD/GSDP -5.1-3.5-2.5-2.5-1.0 FD/GSDP 2.9 4.5 4.3 5.3 3.0 PD/GSDP -6.0-4.5-4.9 2.6 1.6 Debt/ GSDP 26.5 24.8 21.7 20.9 n.a O/S Guarantees ^ Rs.bn 50.7 56.1 n.a n.a n.a Public Sector Rs. cr Losses^ n.a 21,743 26,741 n.a n.a CMIE Database Fiscal Deficit 5,783 9,454 9,917 13,569 16,745 Market 5,276 5,794 6,332 11,924 14,621 Capital Outlay 9,055 11,567 10,813 14,252 18,140 80,659 83,497 89,764 123,390 135,972 MP Trade and Investment Facilitation Corp. Ltd. has been constituted as the nodal agency of the single window clearance mechanism with a centralized helpline; Madhya Pradesh has put in place a Comprehensive Automated Building Plan Approval System(ABPAS) that allows online application, status tracking, uploading remarks/reports/photographs via mobile during site inspections, calculation of fees & online payment, issuance of final certificate and MIS; In order to give an impetus to the growth of the Food Processing Sector in Madhya Pradesh, the first Mega Food Park in the state. It will have facilities of 3000 MT Cold Storage, 9000 MT Dry Warehouse, Instant Quick Freeze (IQF) 5 MT per hour, modern Quality Control lab and other processing facilities for fruits and vegetables. The MP Pollution Control Board has introduced an online system for consents/authorizations which allows fee calculation, online payment and downloading digitally signed certificates; For quick access to basic infrastructure now only 2 documents are required for electricity connections. 17

MAHARASHTRA GSDP Growth 5.6 -Agriculture 6.7-12.2 -Industry 28.5 4.0 -Services 64.7 8.1 Per capita GSDP / NSDP Rs. 129,236 Foreign Direct Investment $ mn 6,361 IEMs $ bn 33,277 Ease of Doing Business Rank # 8 (2015) Human Development Index-Rank* 7 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Report Commodity Tax/RR 58.0 57.9 57.8 52.8 52.5 Tax revenue / RR 83.2 83.0 83.5 75.5 80.5 Non- Tax revenue/rr 16.7 17.0 16.4 24.4 19.4 Grants + center 21.0 20.6 19.9 26.7 23.6 80.6 95.0 82.2 89.5 91.7 Interest / RR 0.3 0.3 0.0 13.4 13.9 Salaries+ pensions/rr 46.4 45.6 49.4 44.6 47.1 RD/GSDP 0.2-0.5 0.5 1.4 0.2 FD/GSDP 2.6 1.6 2.9 3.9 1.6 PD/GSDP 2.5 1.5 2.9 1.3 0.1 Debt/ GSDP 31.6 33.7 34.4 35.7 n.a O/S Guarantees ^ Rs.bn 113.1 93.9 n.a n.a n.a Public Sector Losses^ Rs. cr 11,552 11,220 10,037 n.a n.a CMIE Database Fiscal Deficit 20,425 13,740 26,018 37,246 30,733 Market 22,181 18,310 24,345 26,084 29,542 Capital Outlay 17,880 17,398 20,020 23,342 27,104 148,728 164,202 186,830 227,933 240,026 The state has commenced with geographic information system (GIS) mapping of land banks. It has streamlined procedure and timelines for obtaining various infrastructure connections especially electricity connection. The state is also launching mobile apps services for paying water bills and property tax, renewal of licenses under the Shops and Establishments Act and complaint management. It has comprehensively digitized all land banks in the State, and has been indexed at all the levels of administrative setup. It has harmonized labour acts by providing self-certification for several labour laws. It has implemented an online system for tax related processes. Introduced e Governance initiatives in law and judiciary department and created specialized courts relating to commercial disputes. 18

MANIPUR Fiscal Deficit Rs. cr 1,047 1,040 370 550 n.a Market Rs. cr n.a n.a n.a 2.03 3.24 Capital Outlay Rs. cr 16.97 15.02 n.a n.a n.a Rs. cr 20,428 30,676 32,055 n.a Indicator Unit 2013-14 GSDP Growth -0.82 -Agriculture 19.72 2.93 -Industry 25.8 5.30 -Services 54.48 8.56 2013-14 Per capita GSDP / NSDP Rs. 36,474^ Foreign Direct Investment $ mn 5 IEMs $ bn 0 Ease of Doing Business Rank # n.a Human Development Index-Rank* 6 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Report ^as of 2012-13 Commodity n.a n.a n.a Tax/RR 6.0 4.4 Tax revenue / RR 26.9 24.2 n.a n.a n.a Non- Tax revenue/rr Grants + center 73.1 75.8 87.9 91.7 n.a n.a n.a n.a n.a n.a n.a n.a n.a n.a n.a Interest / RR 5.0 4.6 5.4 5.0 n.a Salaries+ n.a n.a n.a pensions/rr 11.2 11.2 RD/GSDP -8.9-19.2-17.2 n.a n.a FD/GSDP 14.3 13.3 4.4 n.a n.a PD/GSDP 10.4 9.4 n.a n.a n.a Debt/ GSDP 58.7 53.7 48.9 44.1 n.a O/S Guarantees ^ Rs.bn n.a n.a n.a n.a n.a Public Sector Rs. cr n.a n.a Losses^ 10.4 40.8 45.2 Source: RBI, Budget Documents, CAG Report, ^latest available, CMIE Database The government launched Make in Manipur initiative for Employment Generation' on Nov 26, 2015 focusing on micro & small enterprises based on produces from agriculture, horticulture, forest, handloom, handicrafts, fisheries and animal husbandry in a cluster based approach. Under the Cluster Development Programme (CDP) for infrastructure development three new Industrial Estates will be set up. 19

MEGHALAYA Fiscal Deficit Rs. cr 1,065 395 382 527 819 Market Rs. cr 389 436 392 576 835 Capital Outlay Rs. cr 855 928 1,075 1,714 1,604 Rs. cr 5,945 6,123 6,811 11,893 9,583 GSDP Growth 7.4 -Agriculture 15.5 7.9 -Industry 29.9 3.5 -Services 54.4 13.2 Per capita GSDP / NSDP Rs. 69,516 Foreign Direct Investment $ mn 5 IEMs $ bn 30 Ease of Doing Business Rank # 30 (2015) Human Development Index-Rank* 6 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Report Commodity Tax/RR 14.6 14.9 14.8 10.6 12.0 Tax revenue / RR 37.4 36.8 35.9 25.1 52.4 Non- Tax revenue/rr 62.5 63.1 64.1 74.9 47.5 Grants + center 77.1 75.9 75.3 83.0 83.9 220.0 213.0 274.6 297.4 192.0 Interest / RR 5.8 5.2 n.a 3.6 5.6 Pensions/RR* 8.1 7.1 7.1 3.6 5.3 RD/GSDP 1.5-4.4-5.3-8.4-3.7 FD/GSDP 9.0 3.2 2.8 3.6 3.9 PD/GSDP 6.7 0.8 2.8 0.8 1.7 Debt/ GSDP 45.8 43.2 43.7 44.6 n.a O/S Guarantees Rs.bn ^ n.a n.a n.a n.a n.a Public Sector Rs. cr Losses^ 668.4 671.8 n.a n.a n.a Source: RBI, Budget Documents, CAG Report, ^latest available, CMIE Database The Government has announced Destination Meghalaya as a comprehensive and convergent approach to development. Destination Meghalaya encompasses a cogent strategy of Government investments as well as facilitating private partnership in education, health, tourism and industry including information technology. To improve the power supply and associated services and reduce the losses in urban areas, the Restructured Accelerated Power Development and Reforms Programme is being implemented in nine towns. Streamlining procedures of labour contracts and approval of applications for License under The Contracts Labor act and for registration under The Shops and Establishment Act. The Department of Commercial Taxes has been computerized to allow e-registration of VAT and CST, and e-payment and e- filling of returns for VAT, CST and e- Waybills. 20

MIZORAM Fiscal Deficit Rs. cr 213 580 1,610 590 n.a Market Rs. cr 203 420 1,123 46 n.a Capital Outlay Rs. cr 495 608 n.a n.a n.a Rs. cr 4,486 5,336 552 677 n.a Indicator Unit 2013-14 GSDP Growth 8.4 -Agriculture 18.0-0.6 -Industry 15.7 3.1 -Services 66.2 11.3 2013-14 Per capita GSDP / NSDP Rs. 60,836** Foreign Direct Investment $ mn 5 IEMs Rs. cr 0 Ease of Doing Business Rank # 28 (2015) Human Development Index-Rank* 6 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Report **as of 2012-13 Commodity Tax/RR 4.0 4.5 4.4 4.5 4.1 Tax revenue / RR 25.9 22.2 22.8 22.1 38.2 Non- Tax revenue/rr 74.9 77.7 77.2 77.9 61.8 Grants + center 91.3 90.4 91.1 90.4 91.9 243.2 144.6 n.a n.a n.a Interest / RR 10.4 9.9 5.4 4.5 n.a Salaries+ pensions/rr n.a n.a n.a n.a n.a RD/GSDP 1.8 0.3-1.7 1.1 n.a FD/GSDP 6.8 6.8 8.4 5.9 n.a PD/GSDP -4.2 2.5 8.29 n.a n.a Debt/ GSDP 71.3 66.1 55.5 49.9 n.a O/S Guarantees ^ Rs.bn n.a n.a n.a n.a n.a Public Sector Losses^ Rs. cr 50.5 51.3 58.0 n.a n.a Source: RBI, Budget Documents, CAG Report, ^latest available, CMIE Database Systematic timelines have been defined for approval of applications for License for contractors under The Contracts Labor act and for registration under The Shops and Establishment Act. With the aim of reducing tax collection costs and improves efficiency tax collection processes have been digitalized to allow e- registration of VAT and CST, and e-payment and e-filling of returns for VAT, CST and e- Waybills. Easy and reduced documentation and paper work with clear timelines has been initiated for obtaining electricity connections. 21

NAGALAND Fiscal Deficit Rs. cr 539 654 1,070 590 n.a Market Rs. cr 644 762 n.a n.a n.a Capital Outlay Rs. cr 1,249 1,255 n.a n.a n.a Rs. cr 6,448 7,194 n.a n.a n.a Indicator Unit 2013-14 GSDP Growth 6.8 -Agriculture 24.7 4.1 -Industry 13.7 7.8 -Services 61.5 7.7 2013-14 Per capita GSDP / NSDP Rs. 85,544 Foreign Direct Investment $ mn 5 IEMs $ bn 0 Ease of Doing Business Rank # 31 (2015) Human Development Index-Rank* 6 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Report Commodity Tax/RR 4.9 5.0 11.5 9.2 15.9 Tax revenue / RR 19.8 20.2 20.5 17.6 32.0 Non- Tax revenue/rr 80.1 79.7 79.5 82.4 68.0 Grants + center 90.3 91.1 76.2 78.5 65.4 n.a n.a n.a n.a n.a Interest / RR 52.2 46.1 n.a n.a n.a Salaries+ pensions/rr 51.6 37.8 n.a n.a n.a RD/GSDP -7.0-5.6-1.2-0.9 n.a FD/GSDP 5.3 6.1 9.4 4.8 n.a PD/GSDP -23.7-20.7 n.a n.a n.a Debt/ GSDP 67.3 69.7 68.1 60.9 n.a O/S Guarantees ^ Rs.bn n.a n.a n.a n.a n.a Public Sector Losses^ Rs. cr 48.5 51.3 49.3 n.a n.a Source: RBI, Budget Documents, CAG Report, ^latest available, CMIE Database Taxation system have been computerized with several online services like e- registration for VAT and CST, e-payment for VAT, CST and Entertainment Tax, e-returns, e-waybill, transit pass, e-refunds, form and TIN verification etc. The Department has employed a dedicated email address for query resolution and assisting dealers in using e-services to help the consumers adapt to the new system. To make the state business friendly without harming its rich environment a comprehensive list of documents, detailed procedures, and details on forms fees for obtaining Consents has been mentioned on the government s website. 22

NCT of DELHI GSDP Growth 8.2 -Agriculture 0.7 2.9 -Industry 9.7 5.3 -Services 89.7 8.6 Per capita GSDP / NSDP Rs. 240,849 Foreign Direct Investment $ mn 6,875 IEMs Rs. cr 279 Ease of Doing Business Rank # 15 (2015) Human Development Index-Rank* 2 (2007-08) Source: CMIE, *IAMRI 2011 report, # World Bank Report Commodity Tax/RR 79.2 79.6 82.0 76.7 79.7 Tax revenue / RR 89.2 91.6 92.6 86.1 89.9 Non- Tax revenue/rr 10.8 8.3 7.4 13.9 10.1 Grants + center 8.7 5.9 5.1 10.9 7.2 - - - - - Interest / RR 11.5 10.9 10.3 9.6 8.4 Salaries+ 18.6 19.1 19.1 pensions/rr n.a RD/GSDP -2.3-2.4-2.6-2.7 n.a FD/GSDP 1.3 1.1 1.8 0.2 n.a PD/GSDP -0.1-0.3 0.5-1.1 n.a Debt/ GSDP 15.6 14.3 13.3 11.6 n.a O/S Guarantees^ Rs.bn n.a n.a n.a n.a n.a Fiscal Deficit Rs. cr 2,545 2,285 3,943 3,542 4,178 Market Rs. cr 0 0 0 0 0 Capital Outlay Rs. cr 4,004 4,177 4,707 4,937 7,288 Rs. cr 26,402 29,859 34,052 34,790 41,129 It has initiated process of city governance system and to eliminate possible corruption in issuance of various certificates at SDM s office, the government has launched e-district services. Introduced an online system for VAT, CST, Luxury tax and Entertainment tax related services. To prevent unauthorized construction system of satellite image data to be introduced and zonal plans to be made available online. Implemented an online consent management system for consents and authorizations that allows online payment of fees. Reforms in procedure of various excise licenses renewal are being introduced to simplify and cut down on processing time. Fasten the process for obtaining electricity by implementing an online application system for electricity connections. Public Sector Losses^ Rs. cr n.a n.a n.a n.a n.a Source: RBI, Budget Documents, CAG Report, ^latest available, CMIE Database 23

ODISHA Fiscal Deficit -622-4 4,634 9,137 10,400 Market 1,354 1,880 2,290 10,181 12,000 Capital Outlay 4,496 5,622 7,756 12,255 15,149 42,105 47,256 56,131 77,557 84,488 GSDP Growth 8.08 -Agriculture 15.4 2.06 -Industry 33.5 9.27 -Services 51.1 9.24 Per capita GSDP / NSDP Rs. 59,229 Foreign Direct Investment $ mn 9 IEMs s 2,233 Ease of Doing Business Rank # 7 (2015) Human Development Index-Rank* 22 Source: CMIE, *IAMRI 2011 report, # World Bank Report FY12 FY13 FY14 FY15 Commodity Tax/RR 30.5 31.7 32.1 28.2 26.7 Tax revenue / RR 63.8 66.0 65.7 57.7 57.6 Non- Tax revenue/rr 36.2 34.0 34.3 42.3 42.4 Grants + centre taxes/ 50.6 47.4 48.4 57.8 57.3 RR 332.1 299.1 338.7 120.4 126.2 Interest / RR 6.4 6.4 5.9 6.6 6.1 Salaries+ pensions/rr 38.5 38.8 38.6 39.3 38.0 RD/GSDP -2.5-2.3-1.2-1.1-1.5 FD/GSDP -0.3 0.0 1.7 2.9 3.0 PD/GSDP -1.5-1.1 0.6 1.6 1.7 Debt/ GSDP 17.5 15.1 14.2 15.0 16.3 Guarantees & Public sector profit O/S Guarantees ^ Rs. cr 2,510 2,251 1,705 1,672 1,672 PSU Profit Rs. cr 2,255 NA NA NA NA Source: RBI, Budget Documents, CARE Database, ^latest available, CMIE Database The state has through the single window system and common application form, undertaken several reforms to provide one-stop solution encompassing various services Clear timelines for getting various clearances required for an Industry or business are provided under The Odisha Right to Public Services Act Computerized the services of Department of Commercial Taxes to allow e-registration of VAT and CST as well as e-payment and e-filling of returns for VAT,CST, Professional Tax and Entry Tax Self-certification under various labour laws Online consent management system for approvals and authorizations Policies : Industrial Policy Resolution, Special Economic Zones Policy, Information & Communication Technology (ICT) Policy, Tourism Policy, The State Reservoir Fishery Policy, Agriculture Policy, Solar Policy, State Urban Water Supply Policy, Excise Policy, Micro, Small, and Medium Enterprises (MSME) Development Policy, Public Private Partnership (PPP) Policy and Export Policy 24

PUDUCHERRY Unit FY12 FY13 FY14 FY15 Fiscal Deficit 824 218 608 556 Market 703 424 716 690 Capital Outlay 375 315 578 691 3,756 3,556 5,440 6,088 GSDP Growth 11.54 -Agriculture 3.8 10.23 -Industry 31.0 2.82 -Services 65.1 16.33 Per capita GSDP / NSDP $ Rs. 1,75,006 Foreign Direct Investment $ mn NA IEMs s NA Ease of Doing Business Rank # 20 (2015) Human Development Index-Rank* Source: CMIE, *IAMRI 2011 report, # World Bank Report, $ 2013-14 FY12 FY13 FY14 NA FY15 Commodity Tax/RR 54.46 58.61 41.44 37.68 Tax revenue / RR 57.3 60.9 43.5 39.5 Non- Tax revenue/rr 42.7 39.1 56.5 60.5 Grants + centre taxes/ RR 37.2 35.3 29.9 34.9 53.3 74.3 80.8 100.0 Interest / RR 14.5 15.2 10.4 9.7 Salaries+ pensions/rr NA 50.6 40.2 38.5 RD/GSDP 3.05-0.57 0.16 0.52 FD/GSDP 5.62 1.30 2.89 2.89 PD/GSDP 2.9-1.6 0.6 0.2 Debt/ GSDP 37.1 30.8 27.6 24.8 O/S Guarantees ^ Rs. cr NA NA NA NA PSU losses Rs. cr NA NA NA NA CMIE Database Clear timelines for obtaining various approvals related to setting up an industry Timelines for getting clearances from pollution control board and registration/ licenses from labour department etc Single Window system Central helpline number to aid investors Digitized land records Computerized the Department of Commercial Taxes to allow e-registration, e-payment, e-filling of returns for VAT, CST; eregistration for VAT and CST madatory 25

PUNJAB Fiscal Deficit 8,492 9,346 8,790 10,397 11,895 Market 14,721 21,945 23,763 29,075 31,035 Capital Outlay 1,598 1,916 2,201 3,948 4,857 43,767 45,245 47,657 56,431 61,814 GSDP Growth 5.32 -Agriculture 26.7 4.52 -Industry 23.6 8.08 -Services 49.8 14.53 Per capita GSDP / NSDP $ Rs. 99,578.2 Foreign Direct Investment $ mn 39 IEMs s 377 Ease of Doing Business Rank # 16 (2015) Human Development Index-Rank* 5 Source: CMIE, *IAMRI 2011 report, # World Bank Report, $ 2013-14 FY12 FY13 FY14 FY15 Commodity Tax/RR 60.0 61.2 61.4 60.2 57.5 Tax revenue / RR 85.4 83.1 81.2 79.5 80.8 Non- Tax revenue/rr 14.6 16.9 18.8 20.5 19.2 Grants + centre taxes/ RR 22.9 21.3 22.3 26.2 28.3 Capital outlay/ 10.9 8.7 9.3 13.6 15.7 Interest / RR 23.9 21.3 22.3 20.8 21.4 Salaries+ pensions/rr 69.1 61.4 59.2 54.6 55.2 RD/GSDP 2.7 2.6 2.1 1.8 1.6 FD/GSDP 3.3 3.3 2.8 3.0 3.0 PD/GSDP 0.9 0.9 0.3 0.4 0.5 Debt/ GSDP 34.7 36.7 34.1 33.9 32.7 O/S Guarantees ^ Rs. cr 11,921 12,492 5,929 5,870 NA PSU losses Rs. 71,37 cr 58,600 67,030 78,570 4 NA CMIE Database Single window system implemented to serve for all state regulatory and financial approvals Automation of processes of electricity department for New Connection, Extension of Load, and Grant of NOC for Electrical Layout or DG/TG Set. Automatic calculation of fees and charges and facilitation of payments through various mechanisms. Pollution: Online consent management system with fee calculation and payment functionality for pollution control/clearances Policies : Industrial promotion policy, Agriculture Policy, New and Renewable Sources of Energy (NRSE) Policy, Agro-Industrial Policy, IT/Knowledge Industrial Policy, Special Economic Zone (SEZ) Act, Land Allotment Policy, Notification Textile Policy, Tourism Policy 26

RAJASTHAN GSDP Growth 5.7 -Agriculture 19.4 2.8 -Industry 30.6 3.0 -Services 50.0 8.7 Per capita GSDP / NSDP $ Rs. 72,156 Foreign Direct Investment $ mn 541 IEMs s 398 Ease of Doing Business Rank # 6 (2015) Human Development Index-Rank* 17 Source: CMIE, *IAMRI 2011 report, # World Bank Report, $ 2013-14 FY12 FY13 FY14 FY15 FY1 6 Commodity Tax/RR 39.2 39.9 40.3 37.1 38.1 Tax revenue / RR 70.8 71.1 70.0 61.7 68.3 Non- Tax revenue/rr 29.2 28.9 30.0 38.3 31.7 Grants + centre 39.4 36.3 36.8 44.9 43.8 105. 127.6 109.5 96.0 111.2 4 Interest / RR 13.8 12.5 12.2 10.9 10.7 Salaries+ pensions/rr 36.7 35.2 36.4 33.5 31.8 RD/GSDP -5.9-5.2 1.4 4.4 0.5 FD/GSDP 0.9 1.8 2.9 3.5 3.4 PD/GSDP -1.1 0.0 1.2 2.2 1.3 Debt/ GSDP 26.5 25.1 25.1 25.5 24.4 O/S Guarantees ^ Rs. 85,91 cr 60,711 60,711 75,510 0 PSU losses Rs. 58,63 cr 1,590 53,367 58,633 3 CMIE Database 85,9 10 58,6 33 Fiscal Deficit 3,626 8,535 15,189 23,164 20,610 Market 5,581 9,755 14,233 17,225 19,698 Capital Outlay 7,119 10,684 13,664 19,153 20,760 65,372 81,264 94,101 126,112 137,713 Single Window Clearance Mechanism Online filing of Entrepreneurs Memorandum (EM I and EM II) Mandated time-bound delivery of services through legislation, and defined punitive provisions for non-compliance Online consent management system for environment clearances and authorizations Automated registrations/renewals services of the labour department Policies :Solar energy policy, Policy for Promoting Generation of Electricity from Biomass and Wind, Industrial and Investment Policy, Environment Policy, Promotion of agroprocessing and agri-business,e-governance policy, tourism policy, biotech policy and mineral policy 27

SIKKIM Fiscal Deficit 180 782 53 447 523 Market 45 62 64 79 190 Capital Outlay 616 842 912 1,704 1,046 3,944 3,931 4,370 6,600 5,304 Indicator Unit 2013-14 GSDP Growth 7.9 -Agriculture 10 3.9 -Industry 60 9.3 -Services 30 6.4 Per capita GSDP / NSDP $ Rs. 1,76,491 Foreign Direct Investment $ mn 239 IEMs s 309 Ease of Doing Business Rank # 27 (2015) Human Development Index-Rank* Source: CMIE, *IAMRI 2011 report, # World Bank Report, $ 2013-14 NA Online services such as e-registration, e- payment and e-filing of returns for VAT & CST Enforcing Contracts- Allows issuance of court orders with the provision of digital signature Lower number of statutory clearances for starting business Single Window system Policies: Tourism and Ecotourism Policy, North East Industrial and Investment Promotion Policy, IT Policy, Policy on Organic Farming FY12 FY13 FY14 FY15 Commodity Tax/RR 8.6 11.0 11.7 8.0 11.2 Tax revenue / RR 14.3 29.9 29.8 23.1 51.8 Non- Tax revenue/rr 85.7 70.1 70.2 76.9 48.2 Grants + centre taxes/ RR 72.3 67.2 69.5 73.9 81.0 1359 1368 1414.6 2167 551.4 Interest / RR 5.9 5.2 4.8 3.9 5.7 Salaries+ pensions/rr 29.5 30.5 29.6 24.8 36.4 RD/GSDP -5.3-8.4-9.3-10.4-3.1 FD/GSDP 2.1 8.4 0.6 3.6 3.0 PD/GSDP -0.1 6.2-1.7 1.7 1.4 Debt/ GSDP 30.4 35.8 38.9 33.5 26.7 O/S Guarantees ^ Rs. cr 310 131 131 157 110 PSU losses Rs. cr NA NA NA NA NA CMIE Database 28

TAMILNADU Fiscal Deficit 17,274 16,519 20,583 27,346 31,829 Market 15,600 19,860 22,803 30,273 34,051 Capital Outlay 16,336 14,568 17,173 20,341 24,313 GSDP Growth 7.3 -Agriculture 7.1 4.9 -Industry 28 3.6 -Services 64.8 9.2 Per capita GSDP / NSDP Rs. 128,366 Foreign Direct Investment $ mn 3,818 IEMs 2,470 Ease of Doing Business Rank # 12 (2015) Human Development Index-Rank* 8 Source: CMIE, *IAMRI 2011 report, # World Bank Report FY12 FY13 FY14 FY15 Commodity Tax/RR 62.0 64.2 54.3 60.9 NA Tax revenue / RR 84.8 86.8 82.9 77.0 82.2 Non- Tax revenue/rr 15.2 13.2 17.1 23.0 17.8 Grants + centre taxes/ RR 23.5 21.3 23.1 28.9 26.3 104.7 73.4 75.3 67.2 71.4 Interest / RR 10.4 10.3 11.5 11.1 12.0 Salaries+ pensions/rr 41.9 38.3 41.6 40.2 41.4 RD/GSDP -0.2-0.3 0.2 0.4 0.4 FD/GSDP 3.0 2.4 2.6 2.9 2.9 PD/GSDP 1.4 0.9 1.0 1.3 1.3 Debt/ GSDP 19.8 19.3 19.1 19.2 19.2 O/S Guarantees ^ Rs. 22,117 24,070 49,499 51,313 51,313 cr PSU losses Rs. 59,63 38,234 60,131 60,131 60,131 cr 7 Source: RBI, Budget Documents, CARE Database, ^latest available, CMIE Database 109,487 121,419 134,217 167,366 182,368 Single window system: Constituted Guidance bureau as a single window system for investment promotion and investor facilitation providing time bound approvals. Online Consent Management System to clearances and solution pertaining to environment. State Industries Promotion Corporation of Tamil Nadu Ltd (SIPCOT) designated as the nodal agency for activities pertaining to promotion of industrial parks and distribution of incentives. Online mechanism to assess building plans Allows self-certification under various labour laws. Factory Licenses with validity of 5 years or more issued. Policies: Industrial policy, highway and minor ports policy, IT policy, MSME policy, disaster management policy, bio-technology policy, automobiles and auto component policy, solar energy policy, MSME policy, information communication policy, SEZ policy. 29

TELANGANA Unit FY15 Fiscal Deficit 17,399 16,969 Market 12,700 16,700 Capital Outlay 15,081 15,983 95,717 110,996 GSDP Growth 5.33 -Agriculture 12.8-10.3 -Industry 24.3 4.1 -Services 62.9 9.7 Per capita GSDP / NSDP Rs. 103,888 Foreign Direct Investment $ mn 1,369 IEMs s 1,277 Ease of Doing Business Rank # 13 (2015) Human Development Index-Rank* Source: CMIE, *IAMRI 2011 report, # World Bank Report s NA FY15 Commodity Tax/RR 33.7 37.7 Tax revenue / RR 56.3 63.0 Non- Tax revenue/rr 43.7 37.0 Grants + centre 39.3 26.8 Capital outlay/ 118.7 95.7 Interest / RR 7.9 8.5 Pensions/RR 8.2 8.7 RD/GSDP -0.07-0.1 FD/GSDP 4.0 3.5 PD/GSDP 2.6 1.9 Debt/ GSDP 39.2 NA O/S Guarantees ^ Rs. cr 17,152 17,152 PSU losses Rs. cr NA NA Source: RBI, Budget Documents, CARE Database, ^latest available, CMIE Database Environment: Timelines for processing and disposal of Consent for Establishment (CFE) & Consent for operation (CFO) applications. Single window system with set time limits. Allows deemed approvals and self-certification based approval. Online system for registrations and return filing under VAT and other State taxes. Policies: Solar power policy, Industrial policy. 30

TRIPURA Fiscal Deficit -259-337 -46 1,321 1,938 Market 300 645 550 625 910 Capital Outlay 1,397 1,483 1,641 3,667 5,319 6,438 7,027 7,825 12,399 14,949 Indicator Unit 2013-14 GSDP Growth 9.23 -Agriculture 22.1 7.5 -Industry 23.1 8.5 -Services 54.8 10.3 2013-14 Per capita GSDP / NSDP Rs. 69,705 Foreign Direct Investment $ mn NA IEMs s NA Ease of Doing Business Rank # 26 (2015) Human Development Index-Rank* Source: CMIE, *IAMRI 2011 report, # World Bank Report NA FY12 FY13 FY14 FY15 Commodity Tax/RR 12.2 12.9 13.0 10.7 9.7 Tax revenue / RR 33.4 35.4 35.3 28.5 25.6 Non- Tax revenue/rr 66.6 64.6 64.7 71.5 74.4 Grants + centre 83.4 83.2 82.7 86.3 87.0 465.7 230.0 298.3 586.8 584.5 Interest / RR 7.6 7.6 7.7 6.5 5.8 Salaries+ pensions/rr 46.5 44.9 52.8 40.6 38.0 RD/GSDP -8.35-8.10-6.35 NA NA FD/GSDP -1.29-1.48-0.17 NA NA PD/GSDP -3.7-3.8-2.4 NA NA Debt/ GSDP 37.1 30.8 27.6 24.8 NA O/S Guarantees ^ Rs. cr 120 190 190 190 190 PSU losses Rs. cr NA NA NA NA NA Source: RBI, Budget Documents, CARE Database, ^latest available, CMIE Database Single Window System environmental clearances E-payment for VAT and CST, and e-filing of returns for VAT Published details of land banks for industrial use Policies: Industrial investment promotion investment scheme, North East Industrial and Investment Promotion Policy, eco tourism policy, IT policy 31

UTTAR PRADESH GSDP Growth 6.0 -Agriculture 21.6 4.2 -Industry 20.8 1.9 -Services 57.7 8.3 Per capita GSDP / NSDP Rs. 40,373 Foreign Direct Investment $ mn 110 IEMs s 2,266 Ease of Doing Business Rank # 10 (2015) Human Development Index-Rank* 18 Source: CMIE, *IAMRI 2011 report, # World Bank Report FY12 FY13 FY14 FY15 Commodity Tax/RR 33.9 33.3 33.4 28.2 30.6 Tax revenue / RR 78.7 79.2 76.9 67.6 71.5 Non- Tax revenue/rr 21.3 20.8 23.1 32.4 28.5 Grants + centre 52.0 51.3 50.6 55.8 54.6 134.0 234.3 343.3 210.6 203.9 Interest / RR 18.4 17.3 15.3 11.3 11.5 Salaries+ pensions/rr 46.6 48.1 43.9 39.3 44.1 RD/GSDP -1.1-0.7-1.2-3.4-3.2 FD/GSDP 2.40 2.6 2.8 3 3 PD/GSDP -1.4-0.8-0.2 0.3 0.3 Debt/ GSDP 33.0 30.1 27.7 27.8 27.5 O/S Guarantees ^ Rs. cr 29,455 35,389 69,301 75,134 80,890 PSU losses Rs. cr 18,807 63,490 62,371 67,621 72,801 Source: RBI, Budget Documents, CARE Database, ^latest available, CMIE Database Fiscal Deficit 15,432 19,238 23,678 28,383 31,560 Market 16,097 10,172 9,572 28,064 30,980 Capital Outlay 21,573 23,833 32,861 59,094 63,154 152,395 172,322 199,251 260,971 291,348 Single window system with time-bound delivery Online system for filing Entrepreneur Memorandum Only 2 documents required for electricity connections Online consent management system for application filing and payment for environment clearances E-registration, e-payment and e-filing of returns for VAT and CST Policies: electronic manufacturing policy, textile policy, solar power policy, IT policy, infrastructure & industrial investment policy, energy policy, SEZ policy, biotech policy 32

UTTRAKHAND Fiscal Deficit 1,757 1,628 3,050 4,119 4,102 Market 1,753 2,193 3,048 3,655 4,705 Capital Outlay 2,317 3,571 3,712 5,840 4,005 16,232 19,245 22,089 32,406 32,694 GSDP Growth 9.34 -Agriculture 9.4 5.12 -Industry 40.3 12.33 -Services 50.3 7.85 Per capita GSDP / NSDP Rs. 1,15,632 Foreign Direct Investment $ mn NA IEMs s 14,988 Ease of Doing Business Rank # 23 (2015) Human Development Index-Rank* 13 Source: CMIE, *IAMRI 2011 report, # World Bank Report FY12 FY13 FY14 FY15 Commodity Tax/RR 37.0 36.4 38.3 28.2 33.5 Tax revenue / RR 61.9 61.5 63.1 46.5 58.1 Non- Tax revenue/rr 38.1 38.5 36.9 53.5 41.9 Grants + centre taxes/ RR 50.7 49.1 49.9 62.2 55.3 132.2 162.8 121.8 159.8 85.1 Interest / RR 12.9 13.3 11.9 9.7 13.1 Salaries+ pensions/rr 52.7 51.3 58.6 46.9 10.2 RD/GSDP -0.7-1.7-0.9-1.6 0 FD/GSDP 1.8 1.5 2.3 2.9 2.6 PD/GSDP 0.0-0.4 0.7 1.1 0.5 Debt/ GSDP 25.4 24.8 24.5 24.8 NA O/S Guarantees ^ Rs. cr 1,740 1,570 1,470 1,470 1,470 PSU losses Rs. cr NA NA NA NA NA Source: RBI, Budget Documents, CARE Database, ^latest available, CMIE Database Single window system Online consent management system for consents and authorizations for environmental clearances Digitized land records at land records office Online system for VAT, CST and Entry Tax related services Mandated submission of labour inspection reports within 72 hours Online filing of Entrepreneur Memorandum Policies: MSME policy, Industrial policy, Mega Industrial Investment policy, IT policy, Renewable energy sources policy, solar energy policy, tourism policy 33

WEST BENGAL GSDP Growth 7.15 -Agriculture 15.8 3.31 -Industry 18.8 5.05 -Services 65.5 8.75 Per capita GSDP / NSDP Rs. 78,903 Foreign Direct Investment $ mn 239 IEMs s 14,988 Ease of Doing Business Rank # 11 (2015) Human Development Index-Rank* 13 Source: CMIE, *IAMRI 2011 report, # World Bank Report FY12 FY13 FY14 FY15 Commodity Tax/RR 33.9 38.0 39.8 34.1 33.9 Tax revenue / RR 74.1 79.1 81.0 70.8 69.4 Non- Tax revenue/rr 25.9 20.9 19.0 29.2 30.6 Grants + centre 55.3 49.2 48.1 56.2 56.8 12.5 22.2 33.0 59.7 67.5 Interest / RR 27.1 25.7 28.5 22.5 20.9 Salaries+ pensions/rr 63.1 57.7 56.3 45.8 42.0 RD/GSDP 2.7 2.2 2.7 1.3 0.0 FD/GSDP 3.33 3.08 3.62 2.98 1.74 PD/GSDP 0.3 0.3 0.7 0.3-0.8 Debt/ GSDP 39.0 36.9 36.0 34.3 32.6 O/S Guarantees ^ Rs. cr 10,192 8,576 4,550 9,324 9,324 PSU losses Rs. cr 5,173 6,018 6,018 6,018 6,018 Source: RBI, Budget Documents, CARE Database, ^latest available, CMIE Database Fiscal Deficit 17,704 19,147 25,348 23,882 15,982 Market 22,190 20,500 21,000 22,412 23,151 Capital Outlay 2,763 4,547 6,927 13,375 15,628 83,830 95,358 108,513 129,647 138,374 Single window system for large industries and MSME Timelines set for electricity, water and sewer connections Online application for electricity connections; Online application for property registration and payment; 49 industries/activities exempted from pollution control board clearances as a prerequisite to start business. Policies: SEZ policy, Tourism policy, Biotechnology policy, Information & communication technology policy, investment industrial policy, MSME policy 34