Which of the following is/are correct? 1. According to Budget 2026-27 for Haryana, maximum tax revenue comes from State Goods & Service Tax, followed by stamps and registration. 2. Haryana governments own tax revenue is estimated to increase by 11% in Budget 2026-27 over Revised Budget 2025-26. Select the answer using the codes given below:

Own tax revenue of Haryana

• The largest source of the tax revenue of Haryana is the State Goods and Services Tax.
• It is, however, not followed by receipts from stamps and registration. Sales tax and value added tax on petroleum products and liquor and the State excise duty yield more revenue than stamps and registration fees, which come thereafter. Hence, statement 1 is incorrect.
• The own tax revenue of the State has been estimated to grow by about 11 per cent in the Budget for 2026-27 over the revised estimates of 2025-26. Hence, statement 2 is correct.
• The own tax revenue of Haryana, along with its share in central taxes and grants-in-aid from the Centre, constitutes the revenue receipts of the State.