Third explanation to Section 22 of CGST Act says : the expression “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution.
Following are the list of States provided in Article 279A(4)(g) of the Constitution :
1. Arunachal Pradesh
2. Assam
3. Jammu & Kashmir
4. Manipur
5. Meghalaya
6. Mizoram
7. Nagaland
8. Sikkim
9. Tripura
10. Himanchal Pradesh
11. Uttarakhand
The CGST (Extension to Jammu and Kashmir) Act, 2017 has excluded State of “Jammu and Kashmir” from the definition of Special category States for the purpose of Section 22 of GST Act, 2017 with effect from 8 July 2017.
Extracts from The CGST (Extension to Jammu and Kashmir) Act, 2017
| With effect from the date of commencement (i.e. 8th July 2017) of this Act, in the principal Act,—
in section 22, in the Explanation, in clause (iii), after the word “Constitution”, |
Further, The CGST (Amendment) Act, 2018 has excluded the States of Arunachal Pradesh, Assam, Meghalaya, Sikkim, Himanchal Pradesh, and Uttarakhand from the definition of Special category States for the purpose of Section 22 of GST Act, 2017 with effect from 1 Feb 2019.
Extracts from The CGST (Amendment) Act, 2018 :
| In section 22 of the principal Act,–
(b) in the Explanation, in clause (iii), after the words “State of Jammu and |
