Special Category States under GST are as
- Arunachal Pradesh
- Assam
- Jammu & Kashmir
- Manipur
- Meghalaya
- Mizoram
- Nagaland
- Sikkim
- Tripura
- Himachal Pradesh
- Uttarakhand
These state have to take the GST registration on a annual turnover of Rs.1000000/- (Ten Lakhs Only), while for rest of India GST Registration is mandatory on a annual turnover above Rs.2000000/- (Twenty Lakhs only)
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