To provide the maternity benefit under the Act, the Central Government shall provide sixty per cent share of the total cost to general category States, ninety per cent share of the total cost to eight north-eastern States and three Himalayan States and hundred per cent to Union Territory Administrations. Detailed categorisation of States is given below
(a) The General Category States includes Andhra Pradesh, Bihar, Chhattisgarh, Goa, Gujarat, Haryana, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Odisha, Punjab, Rajasthan, Tamil Nadu, Telangana, Uttar Pradesh; and West Bengal;
(b) North-Eastern States includes Assam, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Tripura and Sikkim and Himalayan States includes Jammu and Kashmir, Himachal Pradesh and Uttarakhand;
(c) Union territory Administrations includes Union territories of Andaman and Nicobar Islands, Chandigarh, Daman and Diu, Dadra and Nagar Haveli, Delhi, Lakshadweep and Puducherry.