GST special category states

Tax Gyata28 Sep, 2021Finance

As per the explanation (iii) to section 22, for the purposes of registration under Goods and Services Tax law, only Mizoram, Tripura, Manipur and Nagaland are Special Category States.As per Article 279A(4)(g) of the Constitution, there are 11 states which are assigned special status. States of Arunachal Pradesh Assam Jammu and Kashmir Manipur Meghalaya Mizoram Nagaland Sikkim Tripura Himachal Pradesh Uttarakhand. However, as per the explanation (iii) to section 22, for the purposes of registration under Goods and Services Tax law, only Mizoram, Tripura, Manipur and Nagaland are Special Category States.