NEW DELHI: Almost all states have reaped a bounty after implementation of Goods and Services Tax (GST) with their own tax revenue efforts getting a major boost.A decadal study by the comptroller and auditor general (CAG) on the implementation of GST and its impact on the own tax revenue of states showed that the average growth in the three years prior to introduction of GST, from 2013-14 to 2016-17, was 10%, which accelerated to 11.7% during the post-GST phase of 2018-19 to 2023-24, reports Pradeep Thakur.This included the Covid period when economic activity and tax collections were hit hard. Gujarat saw the steepest acceleration.Arunachal saw record high SGST growth during FY19-FY24Despite that, between 2018-19 and 2023-24, the average annual growth of state GST was over 13%. The contribution of GST in states’ revenue kitty ranged from 35-47%. Apart from GST, the constituents of states’ own tax revenue (SOTR) includes excise collection on liquor, tax on auto fuel, electricity, registration of properties and royalties. States have a poor track record in boosting SOTR, something 16th Finance Commission pointed out and RBI flags every year.The recently released CAG report studied the tax trends in states, starting from 2013-14 and up to the period after the introduction of GST from July 2017. Gujarat saw the steepest acceleration — 4.6% to 12.4% — while deceleration was seen in at least five states — Telangana, Andhra Pradesh, Himachal Pradesh, Uttarakhand and Kerala.“Since 2018-19, the average annual growth of revenues from SGST outpaced the average annual growth of SOTR in almost all states, except Assam, Chhattisgarh, Goa, Jharkhand, Kerala, Telangana and Tripura,” CAG said. The study said that in 5 of 8 eight northeastern states and Madhya Pradesh, average annual SGST growth was over 17% from 2018-19 to 2023-24. Arunachal Pradesh recorded an exceptionally high average annual growth of 27% in SGST during this period.