Abstract: This study is conducted in terms of government per capita health expenditure and health benefits in the context of Gujarat state, India. Secondary data is used for the study. Various published reports and statistics of the government have been used for secondary data collection. Data are interpreted based on time series data for classification and analysis. At the end of the study, it is found that the increase in government health expenditure in the state of Gujarat has an impact on health benefits. Thus government health expenditure is a very important factor in health benefits.