India’s goods and services tax (GST) collections reached ₹1.75 lakh crore ($19.45 billion) in December, up 6.1% from the same month last year, the government said on Thursday, driven by robust growth in import revenues and steady domestic activity.
GST collection was Rs 1,64,556 crore in December 2024.
In November, in gross terms, the GST collections had rose 0.7% to about 1.70 lakh crore compared to about 1.69 lakh crore in the same month last year.
On a year-to-date basis (April-December 2025), gross collections rose to Rs 16,50,039 crore, marking a strong 8.6% annual growth.
The Net GST revenue for December stood at Rs 1,45,570 crore, increasing 2.2% over last year. Further, the year-to-date net revenue reached Rs 14,25,006 crore, an annual growth of 6.8%.
Refunds saw significant movement as the total refunds was recorded at Rs 28,980 crore, up 30.9% YoY; domestic refunds surged 62.0%, while export refunds saw a slight decline of 1.9%.
The domestic GST revenue recorded modest growth, with collections rising 1.2% year-on-year, reaching Rs 1,22,574 crore in December 2025 compared to Rs 1,21,118 crore last year.
In contrast, GST from imports showed healthy momentum with the Gross Import Revenue at Rs 51,977 crore, up 19.7% over last year.
The compensation cess, which continues as a transitional measure until loan and interest liabilities are cleared, fell sharply with the net cess revenue at Rs 4,238 crore in December, down from Rs 12,003 crore last year, marking a 64.7% decline.
Across states, post-settlement GST collections in December 2025 showed mixed trends. Several industrialised states maintained strong growth, while some smaller regions saw contractions.
Arunachal Pradesh (7%), Manipur (8%), Meghalaya (8%), and Assam (5%) recorded positive growth in post-settlement revenues. In contrast, declines were seen in Jammu and Kashmir (-8%), Punjab (-4%), and Ladakh (-25%), reflecting regional volatility.
Among major states, Maharashtra (15%), Gujarat (12%), and Haryana (16%) posted strong gains, while Tamil Nadu (8%), Karnataka (5%), and Uttar Pradesh (5%) reported moderate growth. West Bengal saw a marginal rise of 1%, while Madhya Pradesh reported a decline of 2%.
Union Territories showed varied performance, with Chandigarh growing 2%, while Lakshadweep saw a 37% decline.