Special Category States for GST

Filed Under: GST


Special Category States for the purpose of GST are those States enumerated in Article 279A of the Constitution. This is as per Explanation (3) of Section 22 of CGST Act 2017. The list of such special category states are specified in sub-clause (g) of clause (4) of article 279A of the Constitution.

Special Category States under GST

The following are the 11 special category states:

  • Arunachal Pradesh
  • Assam
  • Manipur
  • Meghalaya
  • Mizoram
  • Nagaland
  • Sikkim
  • Tripura
  • Himachal Pradesh
  • Uttarakhand
  • Jammu & Kashmir

The threshold limit of aggregate turnover, for liability to GST registration, in the above special category states, is rupees 10 lacs in a financial year. Thus, any person engaged in supply of Goods or Services or both in the above states, is liable for registration, if the aggregate turnover of of such supply exceeds Rupees 10 lakhs in a financial year.

Further Composition scheme for intra state supply of goods (supply of goods within the state) in the above special category states, is available for any eligible registered person (registered under section 25 of the CGST Act 2017), if the aggregate turnover in the preceding financial year is not more than fifty lakh rupees. It must be noted that composition scheme is available only for supplier of Goods and not for supplier of services under CGST Act 2017.

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