List of 11 Special Category States under GST of India

By | January 7, 2017
(Last Updated On: May 30, 2017)

Special Category States under GST

List of Special Category States under GST

Special Category States under GST :- As per Explanation (3) of Section 22 of CGST act 2017 , ” special category States ” shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution.  List of which is as follows : –

  1. Arunachal Pradesh
  2. Assam
  3. Jammu & Kashmir
  4. Manipur
  5. Meghalaya
  6. Mizoram
  7. Nagaland
  8. Sikkim
  9. Tripura
  10. Himachal Pradesh
  11. Uttarakhand

Benefits to Special Category States under GST

Any supplier shall not be liable to take registration under GST  if his aggregate turnover in a financial year does not exceed Rs. 10 lakh from Special Category States

Related Book on GST Act 2017

Special Category States under GST India

Direct Taxes Ready ReckonerService Tax Ready ReckonerCompany Law Ready Reckonertax deduction at source
New Books Released on Tax , GST and law

3 thoughts on “List of 11 Special Category States under GST of India

  1. Pingback: Compulsory Registration under GST ( India )- types - Tax Heal

  2. Pingback: No SSI Exemption under GST - Tax Heal

  3. Pingback: GST on Mining Sector : FAQ - Tax Heal

Leave a Reply

Your email address will not be published. Required fields are marked *