collections from domestic transactions rose 16 per cent YoY to Rs 80,849 crore in December 2019. Among the top 10 states in terms of GST
collections on this count, only Uttar Pradesh and Telangana witnessed a growth rate of less than 14 per cent. Any state which gets less than 14 per cent revenues from GST
is taken as loss- making and is given compensation by the Centre, largely from the cess imposed for this purpose. However, for clear picture, IGST on imports and compen-sation cess on imports are needed. Also, 14 per cent growth for compensation is taken on the base of 2015-16.