Composition of the Divisible Po

Share of Net Own

Tax Revenue
Time Devolution (net of collection
Time Recomme cost and other
taken for taken to
Date of Date of submissio Date of nded to taxes/charges)
State Constituti Submissio Submissio submit Award Local
n ATR Period
on n (in n of ATR Bodies
(in (consolida
Months) 1 Months) ted)

Chhattisga
rh

2005-06 to
1st SFC 22.8.2003 15.5.2007 45 29.7.2009 26 2009-10

Reconstitu
ted 14.7.2004
Chhattisgarh (2nd):
8% of net tax
revenues of state, net
of land revenue, tax
on
March 2012-13 to goods and passengers
2nd SFC 23.7.2011 2013 20 17.7.2013 4 2016-17 and
other taxes on
commodities and
services

July 2004 2508 Cr. 7.5% of the state own

4th SFC 25.6.2007 26.6. 2010 36 30.08.2011 14 to taxes
(2011-15)
24.6.2007
Bihar (5th): 8.5%
of State’s net own tax
revenue (net of
collection
cost & entertainment
tax) in 2015-16 and
9%
in 2016-17 to 2019-
20.
3086.17
5th SFC 13.12.2013 30.01.2016 25 24.02.2016 1 2015-2020 Cr. (2015-
16)
Composition of the Divisible Pool Share of Rural Local Action Action
Share of Bodies
Share of Others/No RLB % (RLB)
ULB %and Taken By Taken By
Total Own Specific States on States on
Revenues Revenues criteria Devolution distributio
Receipts receipts n between
RLB and
ULB

76.8 23.2

70 30 Accepted Accepted

70 in 2015- 30 in 2015-
16 16
60 in 2016- 40 in 2016-
21 21