Fiscal federalism in graphics

Very informative Livemint graphics on fiscal devolution from central government to states in India.

The central government transfers 55% of its revenues to the states, as both tied and untied transfers, and they form 38% of the state's total revenues.

The state's self-sufficiency varies widely.

About 60% of central transfers are untied transfers, while the remaining 40% constitute central sector program funds.

Since the 11th Finance Commission, allocations are determined on the basis of ten parameters, with the 15th using six of them. 

The role of cess collections is interesting,

About 18% of taxes collected by the Centre are in the form of cess and surcharge. These are essentially a tax on a tax, and these collections don’t go into the divisible pool. This has peeved states, who complain they effectively get 42% of ₹82 and not ₹100. Post-GST, even as the number of cess items have reduced from 42 to six, their total collections have increased over the years... Seen another way, even as the Centre distributes money to states, it is using the cess route to safeguard its own financial interests.

On the sources of different tax revenues,

GST alone accounts for 44% of states’ own tax revenues, and 29% of Centre’s total tax revenues. Five items alone account for about 75% of states’ own tax revenues: state GST, state excise, taxes on vehicles, taxes on property and capital transactions, and taxes and duties on electricity.