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Special Category States under GST - TaxGyata

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.


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CA Rupali Gupta

CA Rupali Gupta