own revenue and transfers from the Centre as a proportion to GDP increased in 2012-13 (RE) over 2011-12. A higher own revenue-GDP ratio was due to increase in both OTR and own non-tax revenue as ratios to GDP in 2012-13. “While states' OTR-GDP ratios recorded an increase primarily due to increased collections under 'stamp and registration fee', VAT and state excise, the increase in states' ONTR-GDP ratio was due to higher receipts from general services, education, sports and art and culture. Current transfers from the Centre as a ratio to GDP also improved following an increase in the share of central taxes and an increase in grants to finance state plan schemes,” the RBI report said. Sales tax collections from petroleum products that account for around 30% of the total VAT/sales tax collections also boosted states' OTRs in 2012-13.