Share :
Special Category States under GST - TaxGyata

Join TaxGyata WhatsApp Group or Telegram Group for Latest Updates on Income Tax, GST, Company Law and Finance.


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.


Share :
CA Rupali Gupta

CA Rupali Gupta