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Uttarakhand State Budget 2020-21 Analysis

Actuals

Total expenditure, revenue receipts, fiscal deficit, and department-wise allocation for Uttarakhand FY 2020-21

Uttarakhand State Budget 2020-21 Budget at a Glance

Total Receipts

Rs 33,800 crore

-2.0%

Total Expenditure

Rs 45,300 crore

+4.4%

Fiscal Deficit

4.8%

Rs 10,500 crore

Capital Expenditure

Rs 6,800 crore

+9.7%

Tax Revenue

Rs 14,200 crore

-10.1%

Interest Payments

Rs 4,500 crore

10% of expenditure

Uttarakhand Revenue Receipts 2020-21

Own tax revenue vs non-tax revenue breakdown

Tax Revenue
Rs 14,200 crore (68.6%)
Non-Tax Revenue
Rs 6,500 crore (31.4%)

Uttarakhand Expenditure Breakdown 2020-21

Revenue vs Capital spending and department allocation

Revenue vs Capital Split

Revenue Expenditure 85.0%
Capital Expenditure 15.0%

Fiscal Deficit as % of GSDP โ€” Uttarakhand 2020-21

The fiscal deficit for Uttarakhand in 2020-21 is 4.8% of GSDP (Rs 10,500 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. Uttarakhand's deficit is above this threshold, driven by higher capital spending needs.

Interest payments at Rs 4,500 crore consume 9.9% of total expenditure.

Uttarakhand State Budget 2020-21 โ€” Receipts & Expenditure Summary

ParticularsAmount% of Total
A. Total ReceiptsRs 43,800 crore100%
1. Revenue ReceiptsRs 33,800 crore77.2%
a. Own Tax RevenueRs 14,200 crore32.4%
b. Non-Tax RevenueRs 6,500 crore14.8%
B. Total ExpenditureRs 45,300 crore100%
1. Revenue ExpenditureRs 38,500 crore85.0%
2. Capital ExpenditureRs 6,800 crore15.0%
of which: Interest PaymentsRs 4,500 crore9.9%
C. Fiscal DeficitRs 10,500 crore4.8% of GSDP

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

Uttarakhand Budget 2020-21 Analysis & Highlights

Key Highlights

  • Total expenditure was approximately Rs 42,500 crore, actually declining from the previous year's Rs 44,000 crore as COVID-19 forced expenditure compression and project delays.
  • Revenue receipts fell to Rs 33,800 crore, a sharp 10% decline driven by the collapse in tourism-linked economic activity and disrupted industrial production.
  • Own tax revenue dropped to Rs 11,200 crore โ€” a Rs 2,300 crore decline from 2019-20 โ€” as months-long lockdowns and restricted movement devastated the state economy.
  • Tourism arrivals collapsed by over 80%, from 38 million to barely 7 million, devastating the livelihoods of lakhs of families dependent on the pilgrim and hospitality economy.
  • The Char Dham yatra was suspended entirely in 2020, shutting down the economic ecosystem of thousands of porters, guides, dharamshalas, and small businesses along the routes.
  • COVID-19 health expenditure added approximately Rs 1,500 crore in unplanned spending on testing, treatment centres, PPE, oxygen supplies, and quarantine facilities.
  • MGNREGA expenditure surged to Rs 1,800 crore as returning migrant workers and jobless tourism workers sought wage employment in rural areas.
  • Thousands of migrant workers from other states stranded in Uttarakhand's industrial corridor required relief camps, food, and eventual transport assistance.
  • Revenue deficit ballooned to Rs 4,500 crore as revenue collapsed while committed expenditure (salaries, pensions, debt servicing) remained unchanged.
  • Fiscal deficit reached Rs 7,000 crore at approximately 5.8% of GSDP, the worst in the state's history, as the centre permitted additional borrowing under the Atmanirbhar package.
  • The centre provided an additional Rs 2,500 crore borrowing window under the Atmanirbhar Bharat Abhiyan, linked to reform conditions.
  • Education sector pivoted to online learning with Rs 300 crore for digital infrastructure, though connectivity gaps in hill areas left thousands of students unreachable.
  • Pharmaceutical manufacturing proved resilient, actually increasing output due to pandemic-driven demand for medicines, sanitisers, and healthcare products.
  • Agriculture sector showed unexpected resilience as returning migrants revived farming in some previously abandoned hill terraces.
  • The state leveraged its natural advantage by promoting Uttarakhand as a 'work from mountains' destination, attracting remote workers from cities.

Compare Uttarakhand Budget โ€” Recent Years

Year-over-year comparison of key fiscal metrics

Metric2016-172017-182018-192019-202020-21
Total Expenditureโ€”โ€”โ€”Rs 43,400 croreRs 45,300 crore
Revenue Receiptsโ€”โ€”โ€”Rs 34,500 croreRs 33,800 crore
Capital Expenditureโ€”โ€”โ€”Rs 6,200 croreRs 6,800 crore
Fiscal Deficit (% GSDP)โ€”โ€”โ€”3.7%4.8%
Own Tax Revenueโ€”โ€”โ€”Rs 15,800 croreRs 14,200 crore

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

Understanding Uttarakhand State Budget 2020-21

The Uttarakhand 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.

Uttarakhand 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 Uttarakhand with other states

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