Consuming states such as Bihar, Odisha, UP and Madhya Pradesh many of whom may be poorer but have large populations — are are faring better in goods and services tax (GST) collection than their industrialised peers such as Maharashtra, Gujarat Karnatka & Tamil Nadu West Bengal is among a handful of non-industrialised consuming states which has not fared well during first four months of current financial year when overall GST collections rose 9% to Rs 3.56 lakh crore. Delhi show a 2 % decline in mop-up which was estimated at Rs 12,700 crore during April-July 2019.

At the top of the heap are the states in the North East, led by Nagaland (39%), Arunachal Pradesh (35%), Sikkim (32%)  and Meghalaya. But the overall collections for these states are between Rs 370 crore and Rs 680 crore.
Government officials and tax experts said the data showed the expected shift in balance towards the consuming states  has started , a fear that prompted Gujarat Maharastra and Tamil Nadu,to demand compensation when the Narendra Modi government began negotiations for implementing GST.
Experts, however, warned that those like Haryana and Punjab with lower populations may not do too well. In fact, Punjab could be adversely hit due to purchase tax and other cesses that it levied before they were subsumed into GST.Industry sources said Delhi has been adversely hit as the hit as the tax arbitrage on central sales tax (CST) has ended.