AAY

Antyodaya Anna Yojna

ACA

Additional Central Assistance

AE

Aggregate Expenditure

APL

Above Poverty Line

ATBs

Auction Treasury Bills

Avg.

Average

BE

Budget Estimates

BPL

Below Poverty Line

CAG

Comptroller and Auditor General of India

CE

Committed Expenditure

CIP

Central Issue Price

CGST

Central Goods And Services Tax

CR

Capital Receipts

CO

Capital Outlay

CPSU

Central Public Sector Undertaking

CSF

Consolidated Sinking Fund

CSS

Centrally Sponsored Schemes

CST

Central Sales Tax

CT

Current Transfers

CVD

Countervailing Duty

DBT

Direct Benefit Transfers

DE/DEV

Development Expenditure

DISCOMS

State-owned Power Distribution Companies

DSS

Debt Swap Scheme

DSA

Dispute Settlement Authority

DCRF

Debt Consolidation and Relief Facility

DRE

Development Revenue Expenditure

EAP

Externally Aided Project

FC

Finance Commission

FC-XII

Twelfth Finance Commission

FC-XIII

Thirteenth Finance Commission

FRBM

Fiscal Responsibility and Budget Management

FRLs

Fiscal Responsibility Legislations

FRP

Financial Restructuring Plan

GBS

Gross Budgetary Support

GDP

Gross Domestic Product

GFD

Gross Fiscal Deficit

GoI

Government of India

GRF

Guarantee Redemption Fund

GSDP

Gross State Domestic Product

GST

Goods and Services Tax

GSTN

Goods and Services Tax Network

HDI

Human Development Index

HDR

Human Development Report

IGST

Integrated Goods And Services Tax

IIFCL

India Infrastructure Finance Company Limited

IP

Interest Payments

IP-RR

Interest Payments-Revenue Receipts

IT

Information Technology

ITBs

Intermediate Treasury Bills

JNNURM

Jawaharlal Nehru National Urban Renewal Mission

lgPCSSE

Log of Real Per Capita Social Sector Expenditure

MoF

Ministry of Finance

ML

Market Loans

MVT

Motor Vehicle Tax

NABARD

National Bank for Agriculture and Rural Development

NCA

Normal Central Assistance

NDRE

Non-Development Revenue Expenditure

NDC

National Development Council

NFS

National Food Security

NFSA

National Food Security Act

NPS

New Pension Scheme

NSC

Non-Special Category

NSSF

National Small Savings Fund

OBCs

Other Backward Classes

ODs

Overdrafts

OECD

Organisation for Economic Co- operation and Development

ONTR

Own Non-Tax Revenue

OTR

Own Tax Revenue

PAN

Permanent Account Number

PB

Primary Balance

pcGSDP

Per Capita Gross State Domestic Product

pcSSE

Per Capita Social Sector Expenditure

PD

Primary Deficit

PDS

Public Distribution System

PEG

Private Entrepreneurs Guarantee

PMGSY

Pradhan Mantri Gram Sadak Yojana

PN

Pension

PPP

Public Private Partnership

PRD

Primary Revenue Deficit

PRE

Primary Revenue Expenditure

PSUs

Public Sector Undertakings

RE

Revised Estimates

RE

Revenue Expenditure

RD

Revenue Deficit

RR

Revenue Receipts

SCs

Scheduled Castes

SC

Special Category

SCA

Special Central Assistance

SDLs

State Development Loans

SEBs

State Electricity Boards

SDLs

State Development Loans

SCGS

Special Central Government Securities

SFC

State Finance Commissions

SFSs

State Finance Secretaries

SGST

State Goods And Service Tax

SNGs

Sub-National Governments

SPSEs

State-Owned Public Sector Enterprises

SPSEs

State Public Sector Enterprises

SPVs

Special Purpose Vehicles

SSE

Social Sector Expenditure

SSGS

Special State Government Securities

ST

Scheduled Tribe

STL

Short-Term Liabilities

TBs

Treasury Bills

TE

Total Expenditure

TRR

Total Revenue Receipt

UNDP

United Nations Development Programme

UTs

Union Territories

VAT

Value Added Tax

WMA

Ways and Means Advances