(e) Government has fixed MSP at a level of at least 150per cent of the cost of production for kharif crops 2018-19 which redeems the promise made in theUnion Budget for 2018-19. The MSPs fixed byGovernment, cost and returns over all-India weighted average cost of production of crops for 2017-18 and 2018-19 is at Annexure. Cost of production varies in different states on account of difference in levels ofirrigation, resource endowment, farm mechanization,land holding size, etc