Which of the following is the largest source of Assam’s Own Tax Revenue in the 2025-26 budget?

The correct answer is State GST (SGST). Key Points State GST (SGST) is the largest source of Assam's own tax revenue, with an estimated share of 51%. In the 2025-26 budget, SGST revenue is projected to be Rs 17,889 crore . This reflects a 2% increase over the revised estimate of SGST for the previous year (2024-25). SGST is collected on the intra-state supply of goods and services and is a critical component of the state's internal financial resources. The growth in SGST indicates improved tax compliance and increasing consumption within the state's economy. Additional Information State Excise: Revenue from state excise is estimated at Rs 4,425 crore for 2025-26, seeing a 4% increase over the revised estimates of the previous year. Taxes on Vehicles: This source is estimated to generate Rs 2,120 crore , a significant 14% increase compared to the revised 2024-25 figures. Land Revenue: Expected to bring in Rs 472 crore , land revenue has a projected growth of 29% over the 2024-25 revised estimate. Total Own Tax Revenue: For 2025-26, Assam's total own tax revenue is estimated at Rs 34,823 crore , representing about 4.7% of the GSDP.