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Himachal Pradesh State Budget 2015-16 Analysis

Actuals

Total expenditure, revenue receipts, fiscal deficit, and department-wise allocation for Himachal Pradesh FY 2015-16

Himachal Pradesh State Budget 2015-16 Budget at a Glance

Total Receipts

Rs 21,500 crore

(excl. borrowings)

Total Expenditure

Rs 26,000 crore

Fiscal Deficit

4.7%

Rs 4,500 crore

Capital Expenditure

Rs 3,200 crore

Tax Revenue

Rs 7,200 crore

Net to Centre

Interest Payments

Rs 3,300 crore

13% of expenditure

Himachal Pradesh Revenue Receipts 2015-16

Own tax revenue vs non-tax revenue breakdown

Tax Revenue
Rs 7,200 crore (60.0%)
Non-Tax Revenue
Rs 4,800 crore (40.0%)

Himachal Pradesh Expenditure Breakdown 2015-16

Revenue vs Capital spending and department allocation

Revenue vs Capital Split

Revenue Expenditure 87.7%
Capital Expenditure 12.3%

Fiscal Deficit as % of GSDP — Himachal Pradesh 2015-16

The fiscal deficit for Himachal Pradesh in 2015-16 is 4.7% of GSDP (Rs 4,500 crore), reflecting the state's borrowing needs to fund development programmes.

States are expected to maintain fiscal deficit within 3% of GSDP as per the FRBM Act. Himachal Pradesh's deficit is above this threshold, driven by higher capital spending needs.

Interest payments at Rs 3,300 crore consume 12.7% of total expenditure.

Himachal Pradesh State Budget 2015-16 — Receipts & Expenditure Summary

ParticularsAmount% of Total
A. Total ReceiptsRs 26,500 crore100%
1. Revenue ReceiptsRs 21,500 crore81.1%
a. Own Tax RevenueRs 7,200 crore27.2%
b. Non-Tax RevenueRs 4,800 crore18.1%
B. Total ExpenditureRs 26,000 crore100%
1. Revenue ExpenditureRs 22,800 crore87.7%
2. Capital ExpenditureRs 3,200 crore12.3%
of which: Interest PaymentsRs 3,300 crore12.7%
C. Fiscal DeficitRs 4,500 crore4.7% of GSDP

Source: Himachal Pradesh State Budget Documents via PRS India. All figures in Indian Rupees.

Himachal Pradesh Budget 2015-16 Analysis & Highlights

Key Highlights

  • Total expenditure at Rs 26,000 crore with revenue spending of Rs 22,800 crore
  • Revenue receipts of Rs 21,500 crore with own tax revenue at Rs 7,200 crore
  • Revenue deficit narrows to Rs 1,300 crore as fiscal consolidation takes hold
  • Fiscal deficit at 4.7% of GSDP (Rs 4,500 crore) remains above the FRBM ceiling
  • Outstanding debt at Rs 38,000 crore with debt-to-GSDP at 40.0%
  • Interest payments at Rs 3,300 crore absorb 15.3% of revenue receipts
  • Capital expenditure at Rs 3,200 crore focused on roads and hydropower infrastructure
  • Non-tax revenue at Rs 4,800 crore boosted by hydropower royalties and forest income
  • Apple crop faces climate stress as traditional growing zones warm
  • Fourteenth Finance Commission increases state share of central taxes from 32% to 42%
  • Education spending remains the largest sectoral allocation at over Rs 5,000 crore
  • GSDP at Rs 95,000 crore shows the economy has tripled since 2007-08

Compare Himachal Pradesh Budget — Recent Years

Year-over-year comparison of key fiscal metrics

Metric2011-122012-132013-142014-152015-16
Total ExpenditureRs 26,000 crore
Revenue ReceiptsRs 21,500 crore
Capital ExpenditureRs 3,200 crore
Fiscal Deficit (% GSDP)4.7%
Own Tax RevenueRs 7,200 crore

Columns showing "—" will populate as more data is ingested. Data from official budget documents via PRS India.

Understanding Himachal Pradesh State Budget 2015-16

The Himachal Pradesh state budget is the annual financial plan presented in the state legislature. It covers all revenue receipts, expenditure allocations across departments, and fiscal deficit management. State budgets are critical because states handle key development areas including education, health, agriculture, and infrastructure.

Himachal Pradesh Revenue Sources

State revenue comes from three sources: own tax revenue (state GST, stamp duty, excise, vehicle tax), non-tax revenue (fees, fines, interest), and transfers from the Centre (share of central taxes as per Finance Commission recommendations, plus grants-in-aid for specific schemes).

Fiscal Deficit and State Borrowing

Under the FRBM framework, states target a fiscal deficit of 3% of GSDP. States can borrow from the market via State Development Loans (SDLs), and the central government also provides loans. The RBI manages the borrowing calendar for states to ensure orderly market conditions.

Compare Himachal Pradesh with other states

Side-by-side comparison of fiscal metrics across Indian states