In October 2015, indirect tax revenue (provisional) collections increased by 36.8% compared with collections made in October 2014. Cumulatively, during April-October 2015, indirect tax collections increased by 35.9% over the collections made during the same period last year, while, the target growth rate for 2015-16 is 18.8%. Overall, in monetary terms, the indirect tax revenue (provisional) collections  increased to ₹ 3,82,860 crore during April-October 2015 from ₹ 2,81,798 crore during April-October 2014. In the month of October 2015 alone, the collections increased to ₹ 58, 691 crore from ₹ 42, 897 crore in October 2014.

Collections on account of Central Excise increased from ₹ 87,588 crore in April-October 2014 to ₹ 1, 47,685 crore in April-October 2015 and thereby registering an increase of 68.6 %. In case of Service Tax, collections increased from ₹ 89,379 crore in April-October 2014 to ₹ 1, 12,727 crore in April-October 2015 and thereby registering an increase of 26.1 %. Collections on account of Customs increased from ₹ 1, 04,831 crore in April-October 2014 to ₹ 1, 22,448 crore in April-October 2015 and thereby registering an increase of  16.8 %.

 These collections reflect in part increase due to additional measures taken by the Government from time to time, including the excise increases on diesel and petrol, the increase in clean energy cess, the withdrawal of exemptions for motor vehicles, capital goods and consumer durables, and from June 2015, the increase in Service Tax rates from 12.36% to 14%.

However, stripped of all these additional measures, indirect tax collections increased by 11.6% during April-October 2015 as compared to April-October 2014.

These collections continue to suggest a healthy growth in the underlying tax base.

Details of overall Indirect Tax Revenue (provisional) collections during April-October 2015 along with growth rate compared to the corresponding period in the previous year are as follows:

Indirect Tax Collection:  April- October 2015

(Rs. in crores)

Tax Head	B.E. 2015-16	For October			Up-to October			% of BE achievement
		2014-15	2015-16	% Growth	2014-15	2015-16	% Growth
Customs	208336	16800	18998	13.1	104831	122448	16.8	58.8
Central Excise*	228157	13569	22550	66.2	87588	147685	68.6	64.7
Service Tax	209774	12528	17143	36.8	89379	112727	26.1	53.7
Total	646267	42897	58691	36.8	281798	382860	35.9	59.2

 *Exclusive of cess administered by other departments.

Indirect tax revenue growth signals expansion of the tax base after policy measures increased provisional collections. Provisional indirect tax collections for April-October 2015 rose substantially year on year and exceeded the proportionate share of the budget estimate for the period. Central Excise registered the largest increase, Service Tax rose moderately, and Customs grew at a lower rate. The statement attributes part of the rise to government measures (excise increases on diesel and petrol, higher clean energy cess, withdrawal of exemptions, and an increase in Service Tax rates) and separately reports an exclusionary growth figure that nonetheless indicates expansion of the underlying tax base.