Tax levied during the Gupta Period
Klipta/ Upkilpta
- Sales tax and purchase Tax
Halivakara
- Halivakra was a kind of tax slab, those who owned a plough used to pay tax.
Bali
- Bali which was voluntary in Maurya era and was given to the King became compulsory in Gupta Era.
Bhoga
- Bhoga refers to the tax in kind of gifts, flowers, woods, fruits etc.
Bhaga
- King’s share in all produce of the cultivators. It was 1/6th part of produce.
Bhatta
- Police tax
Shulka
- It was custom or toll tax very much like Chungi / Octroi in modern times
Agriculture During The Gupta Period
- According to Paharpur copper plate inscription of Buddhagupta, state was exclusive owner of the land.
- Poona plates of Prabhavatigupta refer to the land survey conducted during this period.
- Pustapala was the officer in charge of maintaining records of all land transactions. During Gupta, land grants (Agrahara and Devagrahara grants) also included transfer of royal rights over salt and mines, which were earlier states monopoly during Mauryas.
| Types of Land | |
| Land Names | Land Uses |
| Kshetra Bhoomi | Cultivable land |
| Khila | Wasteland |
| Vasti Bhoomi | Habitable land |
| Gapata Sarah | Pastureland |
| Aprahata Bhoomi | Forest land |
Coinage System During the Gupta Period
- Guptas issued largest number of golds coins, which were called Dinaras in their inscriptions, but they were not a common currency.
- After conquest of Gujarat, Guptas issued several silver coins, for local exchange. Cowries, according to Fa-Hein, became a common medium of exchange. In contrast to Kushana, Gupta copper coins are very few.
