Report of Thirteenth Finance Commission

Notification

Thirteenth Finance Commission

Notification of the Thirteenth Finance Commission

Composition

Composition of the Thirteenth Finance Commission

Dr. Vijay L. Kelkar	Chairman	Former Union Finance Secretary and Adviser to the Finance Minister
Shri B.K.Chaturvedi	Member(Part Time)	Member, Planning Commission
Dr. Indira Rajaraman	Member	Professor Emeritus, National Institute of Public Finance & Policy, New Delhi
Prof. Atul Sarma	Member	Former Vice-Chancellor, Rajiv Gandhi University (formerly Arunachal University)
Dr. Sanjiv Misra	Member	Former Secretary(Expenditure), Government of India
Shri Sumit Bose	Secretary

Chairman's Message

Public Notice

Thirteenth Finance Commission

Public Notice of the Thirteenth Finance Commission

Terms of Reference

Thirteenth Finance Commission

Terms of Reference of the Thirteenth Finance Commission

Events

Events of the Thirteenth Finance Commission

States’ Conference on Pension and Employees Database	30th July, 2009
Commission’s visit to Andhra Pradesh	20-21 July, 2009
Commission’s visit to Uttar Pradesh	15-16 July, 2009
Commission’s visit to J&K	June 30 –July 4,2009
Commission’s visit to Rajasthan	22–23 June, 2009
Commission’s visit to Gujarat	18-19 June, 2009
Commission’s visit to Madhya Pradesh	8-11 June, 2009
Commission’s visit to Tamil Nadu	4-5 June, 2009
Commission’s visit to Chhattisgarh	21-22 May, 2009
Commission’s visit to Meghalaya	25-29 April, 2009
Commission’s visit to Mizoram	22-24 April, 2009
Commission’s visit to Orissa	25-28 February, 2009
Commission’s visit to Maharashtra	20-21 February, 2009
Commission’s visit to Tripura	13-14 February, 2009
Commission’s visit to Kerala	8-10 February, 2009
Commission’s visit to Uttarakhand	28-29 January, 2009
Commission’s visit to Manipur	21-22 January, 2009
Commission’s visit to Nagaland	19-20 January, 2009
Commission’s visit to Karnataka	8-9 January, 2009
Commission’s visit to Assam	18-19 December, 2008
Commission’s visit to Arunachal Pradesh	15-17 December, 2008
Commission’s visit to Bihar	11-12 December, 2008
Commission’s visit to Punjab	4-5 December, 2008
Commission’s visit to West Bengal	17-18 November,2008
Commission’s visit to Sikkim	10-11 November,2008
Visit of the high level delegation from Ethiopia led by H.E. Mr. Mesfin Mengistu, Chairperson of Expenditure Management & Control Standing Committee of the House of Peoples’ Representatives of the Federal Republic of Ethiopia for discussions with the Finance Commission.	5th November, 2008
Visit of 8 member delegation of the Commission headed by the Chairman to USA & Canada for discussions/meetings on fiscal federalism	14-24 October,2008
State visit to Jharkhand	29-30 September,2008
Meeting with the Empowered Committee of State Finance Ministers at Vigyan Bhawan Annexe, New Delhi	16th September,2008
Visit to Haryana	17th July,2008
Visit to Goa	27-28 June,2008
Visit to Himachal Pradesh	6-8 June,2008
Seminar at National Institute of Public Finance and Policy (NIPFP), New Delhi on ‘Issues before the Finance Commission’	23-24 May,2008
Interaction with State Finance Secretaries at Reserve Bank of India, Mumbai	16th May,2008
Visit of high level Ethiopian delegation led by Mr. Dagfe Bula, Speaker of the House of Federal Democratic Republic of Ethiopia.	7th May,2008
Meeting with Chairmen/Members of previous Finance Commissions at India International Centre, New Delhi	2nd May,2008
Meeting with Economists /Economic Administrators at Shillong	10th April, 2008
Meeting on ‘Priorities Before the Thirteenth Finance Commission’ at Y.B. Chavan Centre, Mumbai	27th March,2008
Meeting with Economists/Economic Administrators for Western Region at YASHADA, Pune	26th March,2008
Meeting with Economists /Economic Administrators at Kolkata	10th March,2008
Meeting on Finances of Local Bodies at Bangalore	26th February,2008
Meeting with Economists/Economic Administrators for Southern Region in Chennai	25th February,2008
Meeting with the Economists/Economic Administrators at India Habitat Centre, New Delhi	23rd January, 2008

Chairman Recent Speeches

Chairman Recent Speeches of the Thirteenth Finance Commission

Sr No.	Subject	Document
1	26th Sir Purshotam Thakurdas Memorial Lecture on Strategies for Disinvestment and Privatisation on 29th January, 2010
2	Address at the FICCI National Executive Committee Meeting on “Flawless” Goods and Services Tax for promoting Growth and Employment on 12th Oct. 2009
3	Inaugural Speech by the Chairman at the Rajiv Gandhi Institute of Petroleum Technology, Rai Bareli (UP) on 22nd August, 2009
4	Chairman's Speech at ASSOCHAM Conference at New Delhi on 29th June, 2009
5	Chairman’s Valedictory Address on Accounting Reforms at NAAS, Shimla on 1 May 2009
6	Chairman's Convocation Address at IGIDR, Mumbai on 6th February, 2009

Reports Submitted to the Thirteenth Finance Commission

Thirteenth Finance Commission

Sr No.	Subject	Name of Institute /Organisation / Individual	Document
1	Review of Trends in Fiscal Transfers	Madras School of Economics, Chennai
2	Macro Fiscal Modelling Framework for Forecasting and Policy Simulations	Madras School of Economics, Chennai	-
3	Analysing Implications of the Fiscal Transfer in a Computable General Equilibirium (CGE) Framework	Institute of Economic Growth, New Delhi
4	Law and Economics of Fiscal Federalism at Local Level	National Law University of India, Bangalore
5	Issues before the Finance Commission - Empowering Panchayati Raj Institutions	Institute of Rural Management, Anand (IRMA), Gujarat	-
6	Municipal Best Practices	Yashwantrao Chavan Academy of Development Administration (YASHADA), Pune
7	Property Tax Potential in India’s Cities and Towns	National Institute of Public Finance & Policy (NIPFP), New Delhi	-
8	Development of Good Governance Index for the States in India	National Institute of Administrative Research, Lal Bahadur Shastri National Academy of Administration. Mussoorie	-
9	Land as a Municipal Financing Option : A Pilot Study from India	Public Affairs Centre, Bangalore
10	Improvement of the Quality of Public Expenditure to obtain Better Outputs and Outcomes	Administrative Staff College of India (ASCI), Hyderabad
11	Problems and Prospects of Development in Border Areas of North-East India	Dibrugarh University, Assam
12	Developing Mechanism for Compensating States for Managing Large Geographical Areas Under Forest	Indian Institute of Forest Management (IIFM), Bhopal	-
13	Efficiency in Utilisation of Budgetary Resources Allocated to Ministry of Defence	Forum for Strategic and Security Studies, New Delhi	-
14	Inter - State Distribution of Central Subsidies and Tax Expenditure	National Institute of Public Finance & Policy (NIPFP)
15	Debt Problems of Special Category States	Rajiv Gandhi University, Itanagar
16	Specific Aspects of the Power Sector for Impact on State Finances	Mercados Energy Market India Pvt. Ltd., New Delhi	-
17	Integrating Environment, Ecology and Climate Change Concern in Indian Fiscal Federalism Framework	The Energy Resource Institute, New Delhi
18	Strengthening Justice Delivery Systems	Centre for Policy Research, New Delhi	-
19	Financing Disaster Management in India	National Institute of Disaster Management (NIDM), New Delhi
20	Revenue Implications of Introduction of Goods and Service Tax	Foundation for Public Economics and Policy Research, New Delhi
21	Rationalizing Taxation of Petroleum Products	National Institute of Public Finance & Policy (NIPFP)	-
22	Study of State Level Public Sector Undertakings	In-house : Finance Commission
23	Study of State Irrigation Departments	In-house : Finance Commission
24	Impact of Goods and Service Tax on India’s International Trade	National Council of Applied Economic Research, New Delhi
25	Review of Finances of Power Sector in States	Mercados Energy Market India Pvt Ltd, New Delhi	-
26	Building Employee and Pensioner Database and MIS for Effective Fiscal and Manpower Cost/Benefits Planning by State Governments	Shri Subhash Garg, IAS, Principal Secretary, Government of Rajasthan Shri Gautam Bhardwaj, Managing Director, Invest India Economic Foundation Pvt Ltd, Noida

Sr No.	Subject	Document
1	Report of Task Force on Implementation of GST
2	Final Report of NCAER on impact of GST on Foreign Trade
3	Proposal for Setting up Employee and Pension Databases
4	Draft Template for Report of State Finance Commissions (a) Introduction (b) Template
5	Draft Audit, Budget and Accounts Formats for Local Bodies
6	Report on Best Practices in the Financial Management of Urban Local Bodies in India

Questionnaire

Questionnaire of the Thirteenth Finance Commission

Statement Number	Contents	Page Nos.
1	SUMMARY POSITION OF FINANCES OF CENTRAL GOVERNMENT	1
2	REVENUE RECEIPTS	2
3	GRANTS TO STATES	6
4	REVENUE EXPENDITURE	7
5	CAPITAL VALUE OF ASSETS	22
6	MAINTENANCE EXPENDITURE ON CAPITAL ASSETS	28
7	MAINTENANCE EXPENDITURE ON CAPITAL ASSETS UNDER PLAN SCHEMES	40
8	POSITION OF CAPITAL RECEIPTS (MAJOR HEAD 4000) OF THE CENTRAL GOVERNMENT	52
9	POSITION OF PUBLIC DEBT OF THE CENTRAL GOVERNMENT	53
10	CAPITAL EXPENDITURE	57
11	TOTAL NUMBER OF CENTRAL GOVERNMENT EMPLOYEES AND EXPENDITURE INCURRED FROM 2002-03 to 2008-09	69
12	SUBSIDIES	70
13	OUTSTANDING LOANS AND ADVANCES BY THE CENTRAL GOVERNMENT	71
14	LIABILITIES OF THE CENTRAL GOVERNMENT	72
15	PUBLIC ACCOUNT OF THE CENTRAL GOVERNMENT - RECEIPTS AND DISBURSEMENTS	73
16	INFORMATION UNDER FRBMA ON UNION FINANCES	75
17	DEMANDS ON THE RESOURCES OF CENTRAL GOVERNMENT	77
18	CONSOLIDATED INFORMATION ON CENTRAL PLAN SCHEMES & CENTRALLY SPONSORED SCHEMES	78
19	DEBT CONSOLIDATION AND RELIEF FACILITY OF STATES FOR THE PERIOD 2005-10 AS RECOMMENDED BY 12TH FINANCE COMMISSION	79
20	STATUS UNDER DEBT CONSOLIDATION AND RELIEF FACILITY	80
21	INFORMATION ON "DISASTER" ARISING FROM MAN-MADE CAUSES	81
22	INFORMATION ON NATURAL CALAMITIES IN THE STATE	82
	Explanatory Notes
	Issues on which detailed notes are required

Sr No.	Statement	Subject	Page No.
1	1	Summary of Revenue & Capital Account	1-2
2	1a	Summary of Capital Account	3-4
3	2	Revenue Receipts	5-11
4	3	Revenue Expenditure	12-32
5	4	Capital Expenditure	33-41
6	4a	Capital Receipts	42
7	4b	Capital Disbursements	43-48
8	5	Total Number of State Government Employees and Expenditure	49-54
9	6	Total Number of Employees in Local Bodies/Fully Aided institutions and Expenditure	55
10	7	Total Number of Pensioners and Expenditure on Pension	56
11	8	Rates of irrigation from Government Sources	57
12	9	Existing Rates of Electricity Supply and Electricity Duty for different categories of consumers	58
13	10	Previous and Existing Rates of Bus fares	59-60
14	11	Revenue from Forest Produce	61
15	12	Royalties from Major Minerals	62
16	13	Additional Resources Mobilisation by the State Govt.	63-64
17	13a	Details of Additional Resources Mobilisation by the State Govt .	65
18	14	Details of Tax/Non-Tax Concessions	66-67
19	15	Arrears of Tax/Non-Tax Revenues	68
20	16	Grants from the Central Government	69
21	17	Grants for Upgradation, Special Problems, Calamity relief and local Bodies	70-71
22	18	Assets and Liabilities of the State Government	72-73
23	18a	Details of internal debt and loan & Advances from Centre	74-76
24	18b	Details of internal debt and loan & Advances from Centre (Disbursements )	77-79
25	18c	Details of internal debt and loan & Advances from Centre (Net)	80-81
26	19	Financial Assistance from Autonomous bodies to the State Govt	82
27	20	Details of Ad-hoc Financial Grants/Subsidy received from Statutory/Non- Statutory bodies	83
28	21	Position of Deposits	84
29	22	Details of Government Dues and Loan Written off	85
30	23	Receipts, Payments and Balance in Reserve Fund	86
31	24	Amounts transferred to and from funds on Revenue Account	87
32	25	Details of Calamity Relief	88-89
33	26	Plan Outlay and Central Assistance	90
34	27a	Balance from Current revenues	91
35	27b	Miscellaneous Capital receipts and Non-Plan Disbursements	92-93
36	27c	Financing of State Plan	94-95
37	28	External Assistance received for Financing State Plan	96
38	29	Expenditure on the Maintenance of Assets and Assets generated in the Plan Schemes likely to be completed by 31.03.2010	97
39	30	Expenditure on the maintenance of Buildings and Roads	98-99
40	30a-c	Statement showing the kilometerage of Roads of different classes and traffic intensity (As on 31.03.2008)	100-102
41	30d	Actual expenditure on the maintenance of Roads	103
42	30e	Plinth area of buildings	104
43	31	Net area Irrigated by Government Sources	105
44	32	Expenditure on the Maintenance of Irrigation Works	106
45	33	Financial Performance of SRTCs	107-108
46	34	Utilisation of Fleet	109
47	35	Expected performance of SRTC during the Forecast period	110
48	36	Technical details of Power Utility	111-112
49	37	Cost Sheet for Generation of Power Utility	113-114
50	38	Details of Consumer Category-wise Sales	115-116
51	39	Profit & Loss of Power Utility	117-118
52	40	Balance Sheet of Power Utility	119-120
53	41	Capital base and returns thereon	121-122
54	42	Expected performance of PSEs during the Forecast period	123
55	43	Details of land given at concessional rates/free during the period 2002-03 to 2008-09	124
56	44	Flow of funds (other than share in central taxes) from Central Ministries/Departments of Government of India
57	45	Information on PPP Projects
		DO Letter
		DO Letter-Flow of Funds
		Explanatory Notes

Sr No.	Topic No.	Items
I	BASE AND RATES OF STATE TAXES, DUTIES ETC
1	Topic Note No. 1	Land Revenue
2	Topic Note No. 2	Agricultural Income Tax
3	Topic Note No. 3	Tax on Urban Land
4	Topic Note No. 4	Local taxation on land and buildings.
5	Topic Note No. 5	Stamps and Registration
6	Topic Note No. 6	VAT/Sales Tax/Purchase Tax
7	Topic Note No. 7	State Excise Duties
8	Topic Note No. 8	Taxes on motor vehicles, passengers and goods
9	Topic Note No. 9	Electricity Duties
10	Topic Note No. 10	Entertainment Tax
11	Topic Note No. 11	Other Taxes and Duties
12	Topic Note No. 12	Cesses/Surcharges
II.	LOANS DUE TO GOVERNMENT
13	Topic Note No. 13	Loan due to Government
III.	STATE BUDGETARY POSITION
14	Topic Note No. 14	State Budgetary position
IV.	NATURAL CALAMITES
15	Topic Note No. 15	Details of Major Calamities
16	Topic Note No. 16	Views of State Govt. on TOR specific issues.
V.	STATE PLAN
17	Topic Note No. 17	Status of plan schemes
18	Topic Note No. 18	Status of social security schemes
19	Topic Note No. 19	Financial resources for State Plan
VI.	ECONOMY MEASURES AND ADMINISTRATIVE REORGANSIATION
20	Topic Note No. 20	Economy measures implemented
21	Topic Note No. 21	Measures of administrative re-organisation
VII.	SUBSIDIES
22	Topic Note No. 22	Subsidies
VIII.	NORMS FOR MAINTENANCE OF CAPITAL ASSETS
23	Topic Note No. 23	Norms for maintenance of capital Assets
IX.	MANAGEMENT OF SRTC
24	Topic Note No. 24	Details of SRTCs, Contract and Private operators
25	Topic Note No. 25	Fare Structure of SRTCs
26	Topic Note No. 26	Motor Vehicle Tax and Passenger Tax
27	Topic Note No. 27	Management of SRTCs
28	Topic Note No. 28	Guarantees given by the State Government
X.	POWER SECTOR
29	Topic Note No. 29	Setting up of State Electricity Regulatory Commission
30	Topic Note No. 30	Details of unbundled utilities
31	Topic Note No. 31	Tariff Slabs
32	Topic Note No. 32	Details of Subsidy
33	Topic Note No. 33	Status of Projects
34	Topic Note No. 34	Method of estimating the T&D losses
35	Topic Note No. 35	Audited Financial Statements
36	Topic Note No. 36	Guarantees given by the State Government
XI.	PUBLIC SECTOR ENTERPRISES
37	Topic Note No. 37	Details of PSEs
38	Topic Note No. 38	Measures taken by State Govt. to improve efficiency of PSEs
XII.	DEBT CONSOLIDATION AND RELIEF FACILITY(DCRF)
39	Topic Note No. 39	Status of FRBMA
40	Topic Note No. 40	Contingent Liabilities
XIII.	TAXATION EFFORTS
41	Topic Note No. 41	Taxation Efforts
XIV.	INTRA-STATE REGIONAL DISPARITIES
42	Topic Note No. 42	Intra-State regional disparities
XV.	QUALITY OF EXPENDITURE
43	Topic Note No. 43	Quality of Expenditure
XVI.	PENSION REFORMS INITIATIVE
44	Topic Note No. 44	Pension reforms initiatives
XVII.	USER CHARGES
45	Topic Note No. 45	User Charges
XVIII.	ADMINISTRATIVE REFORMS
46	Topic Note No. 46	Administrative Reforms
XIX.	INTEGRATED FINANCIAL MANAGEMENT
47	Topic Note No. 47	Integrated Financial Management

Sr No.	Schedule No.	Subject	Page No.
1	1	Basic Information of Local Bodies	1
2	2A	Transfer of Resources to Local Bodies - District Panchayats	3
3	2B	Transfer of Resources to Local Bodies - Block Panchayats	3
4	2C	Transfer of Resources to Local Bodies - Village Panchayats	4
5	2D	Transfer of Resources to Local Bodies - Municipal Corporations	5
6	2E	Capital ReceiptsTransfer of Resources to Local Bodies - Municipalities	6
7	2F	Transfer of Resources to Local Bodies - Town Panchayats	7
8	3A	Functions/Services tranferred to PRIs and Expenditure thereon	8
9	3B	Functions/Services tranferred to ULBs and Expenditure thereon	9
10	4A	Expenditure and Sources of Revenue/Capital of PRIs	10
11	4B	Expenditure and Sources of Revenue of PRIs - District-wise	11
12	4C	Expenditure and Sources of Revenue/Capital of ULBs	12
13	4D	Expenditure and Sources of Revenue of ULBs - District-wise	13
14	5	OWN REVENUE (INTERNAL REVENUE MOBILIZATION) OF ULBs/PRIs	14
15	6	EXPENDITURE OF ULBs/PRIs	15
16	7	Water Supply (PRIs/ULBs) and Sanitation (PRIs/ULBs)	16
17	8	Status of Accounts (PRIs/ULBs) and Status of Employees census	17
18	9	Questionnaire Seeking Information/Data regarding Urban Financing	18
		DO Letter
		Issues on which detailed notes are required

Note on Response to State Queries

Thirteenth Finance Commission

Clarification on Topic Notes, Statements and Local Body formats
State Finances and Local Bodies issues(old)

Report of the Thirteenth Finance Commission (2010-2015)

Thirteenth Finance Commission

Chapter No.	Chapter Name	Volume I	Volume II
	Main Page	Cover Page
	Contents	Contents
1	Summary of Recommendations	Chapter
2	Introduction	Chapter	Annexure
3	Issues and Approach	Chapter
4	Review of Union and State Finances	Chapter	Annexure
5	Goods and Services Tax	Chapter
6	Union Finances: Assessment of Revenue and Expenditure	Chapter	Annexure
7	State Finances: Assessment of Revenue and Expenditure and Structural Reforms	Chapter	Annexure
8	Sharing of Union Tax Revenues	Chapter	Annexure
9	Revised Roadmap for Fiscal Consolidation	Chapter	Annexure
10	Local Bodies	Chapter	Annexure
11	Disaster Relief	Chapter	Annexure
12	Grants-in-Aid	Chapter	Annexure
13	Looking Ahead: Towards a New Architecture for Federal Finance	Chapter
	Explanatory Memoranda
	Complete Report	(Volume I and Volume II)
	Complete Report	Volume I	Volume II

अध्याय संख्या	अध्याय का नाम	खंड- I	खंड- II
	मुख्य पृष्ठ	आवरण पृष्ठ
	अंतर्वस्तु	अंतर्वस्तु
1	सिफ़ारिशों का सारांश	अध्याय
2	परिचय	अध्याय	अनुलग्नक
3	मुद्दे और दृष्टिकोण	अध्याय
4	संघ और राज्य वित्त की समीक्षा	अध्याय	अनुलग्नक
5	वस्तु एवं सेवा कर	अध्याय
6	केंद्रीय वित्त: राजस्व और व्यय का आकलन	अध्याय	अनुलग्नक
7	राज्य वित्त: राजस्व और व्यय का आकलन और संरचनात्मक सुधार	अध्याय	अनुलग्नक
8	केंद्रीय कर राजस्व का बंटवारा	अध्याय	अनुलग्नक
9	राजकोषीय समेकन के लिए संशोधित रोडमैप	अध्याय	अनुलग्नक
10	स्थानीय निकाय	अध्याय	अनुलग्नक
11	आपदा राहत	अध्याय	अनुलग्नक
12	अनुदान सहायता	अध्याय	अनुलग्नक
13	आगे की ओर देखें: संघीय वित्त के लिए एक नई वास्तुकला की ओर	अध्याय
	पूरी रिपोर्ट	(खंड I और खंड II)
	पूरी रिपोर्ट	खंड I	खंड II

State Innovations

Thirteenth Finance Commission

"At the request of Dr Vijay Kelkar, Chairman, Finance Commission, the National Innovation Foundation has been compiling booklets on grassroot innovations recognized by the Foundation in various States being visited by the Finance Commission. These books are handed over to the Chief Minister by Chairman during the visit of the Commission to various States. These are not based on an exhaustive list of ideas, innovations from each state or for each state but constitute only an illustrative sample of creativity at the grassroots in different parts of the country."

For browsing the state specific innovation books, click on the States:

State Name	Book-I	Book-II	Book-III
ARUNACHAL PRADESH
ASSAM
BIHAR
EASTERN HIMALAYAS
HARYANA
HIMACHAL PRADESH
JHARKHAND
KARNATAKA
KERALA
MAHARASHTRA
MANIPUR
PUNJAB
SIKKIM	-
UTTARAKHAND
WEST BENGAL