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Global Health Economics and
            Sustainability
                                                                                             A comparative analysis



            Table 1. Overview of health expenditure during pre‑COVID‑19 and COVID‑19 period in India and selected states
            States          Total Health       Pre‑COVID‑19 (2017 – 2019)           COVID‑19 (2019 – 2021)
                           Spending (C+R)  Capital Expenditure   Revenue Expenditure   Capital Expenditure   Revenue Expenditure
                                         (% Total Health Sector   (% Total Health Sector   (% Total Health   (% Total Health Sector
                                            Expenditure)      Expenditure)  Sector Expenditure)  Expenditure)
            India              6,1076          4.57              95.43           3.65              96.35
            Andhra Pradesh     7,769           3.88              96.12           4.15              95.85
            Arunachal Pradesh*  1332           4.80              95.20           3.51              96.49
            Assam              5,175           4.88              95.12           8.73              91.27
            Bihar              7,670           13.10             86.90           8.97              91.03
            Chhattisgarh       4,584           10.38             89.62           8.82              91.18
            Delhi              5,595           7.41              92.59           7.30              92.70
            Goa                1081            9.47              90.53           11.51             88.49
            Gujarat            9,995           19.80             80.20           8.61              91.39
            Haryana            4,554           8.42              91.58           11.67             88.33
            Himachal Pradesh   2,277           14.77             85.23           10.98             89.02
            Jharkhand          3,359           13.01             86.99           12.72             87.28
            Karnataka          9,656           12.15             87.85           13.33             86.67
            Kerala             7,663           5.37              94.63           3.96              96.04
            Madhya Pradesh     8,614           13.07             86.93           9.54              90.46
            Maharashtra        1,3199          2.23              97.77           3.29              96.71
            Manipur            492             0.93              32.41           9.58              90.42
            Meghalaya          959             6.97              93.03           4.76              95.24
            Mizoram            576             12.84             87.16           5.33              94.67
            Nagaland           660             5.78              94.22           3.37              96.63
            Odisha             6,234           14.85             85.15           8.60              91.40
            Punjab             3,140           1.43              98.57           3.29              96.71
            Rajasthan          1,1657          5.68              94.32           4.50              95.50
            Sikkim             490             49.12             50.88           19.15             80.85
            Tamil Nadu         1,3777          1.51              98.49           2.26              97.74
            Telangana          5,805           15.67             84.33           12.38             87.62
            Tripura            899             19.04             80.96           4.19              95.81
            Uttar Pradesh      1,9095          14.64             85.36           10.93             89.07
            Uttarakhand        2,076           6.86              93.14           5.80              94.20
            West Bengal        1,0724          12.68             87.32           7.70              92.30
            Note: All figures are in averages. States were selected based on data availability
            *Pre-COVID-19 figure for Arunachal Pradesh includes only 2018 – 2019 data
            Data source: Union budget and state budget documents

            COVID-19 sections. The Theil statistic would be between   hospitals quickly to accommodate the large influx of
            zero and one, with better fiscal management resulting in a   COVID-19-positive cases.
            value closer to zero. During the COVID-19 period, India’s
            Theil statistics were 0.04 (total), 0.02 (capital), and 0.01   Madhya Pradesh, Nagaland, Odisha, Rajasthan, and
            (revenue). Fiscal indiscipline or significant forecast error   Goa were the top five states in terms of fiscal marksmanship
            was observed in the capital component during COVID-19,   concerning total  health  expenditure  during  the pre-
            whereas the revenue component demonstrated discipline.   COVID-19  period.  Regarding  total medical  and public
            Given the COVID-19 health crisis, such a trend is   health-related expenses, Delhi, Sikkim, Uttarakhand,
            understandable; the government needed to build many   Meghalaya, and Tripura were the worst-performing


            Volume 3 Issue 3 (2025)                        139                       https://doi.org/10.36922/ghes.2920
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