Analysis of India's State-wise GST Revenue for August 2025
India's Goods and Services Tax (GST) collections for August 2025 totaled Rs.1,86,315 crores, a decrease from the previous month but a 6.5% year-on-year increase. This article provides a comprehensive analysis of these figures, highlighting state-wise contributions, key revenue components, and factors influencing the collection trend. Anticipation for upcoming GST Council reforms and monsoon-driven demand moderation are noted as key influences.
Analysis of India's State-wise GST Revenue for August 2025
The Goods and Services Tax (GST) collections for August 2025 were officially disclosed on September 1, 2025, by the GST Network. The total GST revenue for August 2025 reached Rs.1,86,315 crores, marking a decrease compared to the Rs.1,95,735 crores collected in July 2025.
This article explores the factors contributing to this decline in GST collections and provides a detailed analysis of the state-wise GST figures for August 2025.
Key Insights into August 2025 GST Collections
Several points provide a clearer picture of the GST revenue performance in August 2025.
- GST collections for August 2025 demonstrated growth compared to the corresponding period in the previous financial year, indicating a strengthening tax base and improved compliance.
- The gross GST revenue for August 2025 was Rs.1,86,315 crore, which is less than the previous month's total.
- Year-over-year data shows August 2025 collections were 6.5% higher than August 2024, which recorded Rs.1,74,962 crore.
- The primary components of the August 2025 collection included CGST at Rs.34,076 crores, SGST at Rs.42,854 crores, IGST at Rs.97,186 crores, and Cess at Rs.12,199 crores.
- Revenue from domestic transactions increased by 9.6% year-on-year, while import-related revenue experienced a 1.2% decrease.
- Refunds processed during August 2025 totaled Rs.19,359 crores, comprising CGST refunds of Rs.2,602 crores, SGST refunds of Rs.3,118 crores, IGST refunds of Rs.13,222 crores, and cess refunds of Rs.417 crores.
- The net GST collections for August 2025 stood at Rs.1,66,956 crore, reflecting a 10.7% growth from the prior year.
- The slight dip in August 2025 GST collections was largely attributed to reduced consumer and business demand for goods and services, influenced by the monsoon season.
- Consumers and businesses are currently in a "wait-and-watch" phase due to high anticipation for potential GST rate adjustments and reforms, expected around Diwali in October 2025, which may have led to the moderate collections.
- Expectations are high for the upcoming 56th GST Council meeting, where discussions may focus on streamlining the tax structure by merging existing rate slabs into fewer categories.
August 2025 State-wise GST Collections Overview
The government also released detailed state-wise GST collection data for August 2025. Maharashtra continued to lead all states in terms of gross monthly revenue, followed by Karnataka, Tamil Nadu, Gujarat, and Haryana.Most states and union territories saw an improvement in their GST collections during August 2025. However, a few exceptions experienced declines: Jharkhand (-1%), Chandigarh (-12%), Manipur (-24%), and Lakshadweep (-66%). Major contributors like Maharashtra and Karnataka reported significant growth rates of 10% and 15%, respectively.
State-wise GST Revenue Growth: August 2024 vs. August 2025
The table below presents the growth in GST revenues across states and UTs, comparing August 2024 and August 2025. This data excludes GST collected on the import of goods.
| State/UT | Aug-24 | Aug-25 | Growth (%) |
|---|---|---|---|
| Jammu and Kashmir | 569 | 582 | 2% |
| Himachal Pradesh | 827 | 871 | 5% |
| Punjab | 1,936 | 2,199 | 14% |
| Chandigarh | 244 | 214 | -12% |
| Uttarakhand | 1,351 | 1,448 | 7% |
| Haryana | 8,623 | 9,681 | 12% |
| Delhi | 5,635 | 5,725 | 2% |
| Rajasthan | 3,820 | 4,342 | 14% |
| Uttar Pradesh | 8,269 | 9,086 | 10% |
| Bihar | 1,491 | 1,717 | 15% |
| Sikkim | 326 | 454 | 39% |
| Arunachal Pradesh | 74 | 88 | 20% |
| Nagaland | 42 | 56 | 33% |
| Manipur | 56 | 42 | -24% |
| Mizoram | 28 | 30 | 8% |
| Tripura | 85 | 87 | 2% |
| Meghalaya | 155 | 209 | 35% |
| Assam | 1,353 | 1,496 | 11% |
| West Bengal | 5,077 | 5,473 | 8% |
| Jharkhand | 2,850 | 2,820 | -1% |
| Odisha | 4,878 | 5,030 | 3% |
| Chhattisgarh | 2,611 | 2,809 | 8% |
| Madhya Pradesh | 3,438 | 3,731 | 9% |
| Gujarat | 10,344 | 10,992 | 6% |
| Dadra and Nagar Haveli and Daman & Diu | 320 | 365 | 14% |
| Maharashtra | 26,367 | 28,900 | 10% |
| Karnataka | 12,344 | 14,204 | 15% |
| Goa | 531 | 545 | 3% |
| Lakshadweep | 2 | 1 | -66% |
| Kerala | 2,511 | 2,723 | 8% |
| Tamil Nadu | 10,181 | 11,057 | 9% |
| Puducherry | 234 | 225 | -4% |
| Andaman and Nicobar Islands | 27 | 37 | 35% |
| Telangana | 4,569 | 5,103 | 12% |
| Andhra Pradesh | 3,298 | 3,989 | 21% |
| Ladakh | 33 | 35 | 6% |
| Other Territory | 199 | 200 | 0% |
| Center Jurisdiction | 288 | 396 | 38% |
| Grand Total | 1,24,986 | 1,36,962 | 10% |
Comparison of State-wise SGST: Before and After Settlement (2025-26 Year-to-Date)
Below is a detailed comparison of State Goods and Services Tax (SGST) figures, both before and after settlement, for the 2025-26 financial year up to August. The post-settlement figures include the cumulative GST revenues of the States/UTs plus the SGST portion of the IGST that has been settled to them.
| State/UT | Pre-Settlement SGST 2024-25 | Pre-Settlement SGST 2025-26 | Pre-Settlement Growth | Post-Settlement SGST 2024-25 | Post-Settlement SGST 2025-26 | Post-Settlement Growth |
|---|---|---|---|---|---|---|
| Jammu and Kashmir | 1,289 | 1,252 | -3% | 3,717 | 3,366 | -9% |
| Himachal Pradesh | 1,172 | 1,187 | 1% | 2,604 | 2,640 | 1% |
| Punjab | 3,890 | 4,229 | 9% | 9,464 | 10,960 | 16% |
| Chandigarh | 316 | 318 | 0% | 950 | 942 | -1% |
| Uttarakhand | 2,507 | 2,806 | 12% | 3,880 | 4,235 | 9% |
| Haryana | 9,664 | 10,762 | 11% | 16,251 | 19,174 | 18% |
| Delhi | 7,342 | 8,709 | 19% | 14,804 | 16,232 | 10% |
| Rajasthan | 7,569 | 8,243 | 9% | 17,479 | 18,588 | 6% |
| Uttar Pradesh | 15,146 | 15,908 | 5% | 35,512 | 35,220 | -1% |
| Bihar | 3,768 | 4,463 | 18% | 11,768 | 12,883 | 9% |
| Sikkim | 165 | 250 | 52% | 410 | 523 | 28% |
| Arunachal Pradesh | 263 | 372 | 42% | 811 | 968 | 19% |
| Nagaland | 125 | 186 | 49% | 451 | 536 | 19% |
| Manipur | 181 | 180 | -1% | 537 | 473 | -12% |
| Mizoram | 138 | 101 | -27% | 428 | 394 | -8% |
| Tripura | 227 | 250 | 10% | 739 | 707 | -4% |
| Meghalaya | 268 | 302 | 13% | 772 | 732 | -5% |
| Assam | 2,709 | 3,024 | 12% | 6,494 | 6,517 | 0% |
| West Bengal | 10,313 | 10,801 | 5% | 18,825 | 19,132 | 2% |
| Jharkhand | 3,719 | 4,115 | 11% | 5,845 | 6,378 | 9% |
| Odisha | 7,816 | 7,879 | 1% | 11,156 | 10,221 | -8% |
| Chhattisgarh | 3,674 | 3,900 | 6% | 6,162 | 6,071 | -1% |
| Madhya Pradesh | 5,783 | 6,443 | 11% | 14,906 | 14,870 | 0% |
| Gujarat | 18,925 | 20,857 | 10% | 29,423 | 32,396 | 10% |
| Dadra and Nagar Haveli and Daman & Diu | 317 | 326 | 3% | 517 | 450 | -13% |
| Maharashtra | 46,588 | 51,189 | 10% | 69,274 | 78,537 | 13% |
| Karnataka | 18,631 | 21,084 | 13% | 33,330 | 34,846 | 5% |
| Goa | 1,068 | 1,085 | 2% | 1,770 | 1,808 | 2% |
| Lakshadweep | 3 | 4 | 40% | 39 | 41 | 5% |
| Kerala | 6,034 | 6,511 | 8% | 13,252 | 13,319 | 1% |
| Tamil Nadu | 18,535 | 20,344 | 10% | 31,338 | 31,849 | 2% |
| Puducherry | 225 | 243 | 8% | 599 | 557 | -7% |
| Andaman and Nicobar Island | 95 | 100 | 5% | 257 | 293 | 14% |
| Telangana | 8,437 | 9,166 | 9% | 17,664 | 18,361 | 4% |
| Andhra Pradesh | 6,147 | 6,617 | 8% | 13,797 | 13,886 | 1% |
| Ladakh | 90 | 103 | 14% | 270 | 282 | 4% |
| Other Territory | 80 | 149 | 85% | 372 | 645 | 73% |
| Grand Total | 2,13,219 | 2,33,456 | 9% | 3,95,867 | 4,19,033 | 6% |
The August 2025 GST collection data, as detailed in the official August 2025 GST collections report, continues to reflect a resilient and growing Indian economy.
Further Reading
- Analysis of India's GST Revenue Performance in July 2025, Including State-Level Breakdown
- Indian GST Revenue Performance in June 2025: A Detailed State-Level Analysis
- Detailed Analysis of State-wise GST Collections in May 2025
- State-wise Analysis of Goods and Services Tax Collections for April 2025
- Analysis of Goods and Services Tax Revenue by State for March 2025