Expenditure on education includes spending on sports, arts and culture. The five poorest states (by per capita GSDP) are highlighted in red and the five richest in green. J&K has been included as a state here since it was a state till the period of the analysis. Delhi has been excluded from this analysis as it is not a full state and funds for it does not come under the ambit of the Finance Commission. Expenditure and Income estimates are for fiscal 2018