{"id":70064,"date":"2025-04-10T14:20:43","date_gmt":"2025-04-10T08:50:43","guid":{"rendered":"https:\/\/piceapp.com\/blogs\/?p=70064"},"modified":"2025-04-10T14:20:47","modified_gmt":"2025-04-10T08:50:47","slug":"special-category-states-under-gst","status":"publish","type":"post","link":"https:\/\/piceapp.com\/blogs\/special-category-states-under-gst\/","title":{"rendered":"List of Special Category States under GST in India"},"content":{"rendered":"\n<div class=\"wp-block-group has-background\" style=\"background-color:#f2f5f9\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading\"><strong>Key Takeaways<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Special Category States receive unique tax and financial concessions under GST to address developmental challenges.<\/li>\n\n\n\n<li>States like Himachal Pradesh and Assam benefit from reduced GST thresholds and increased central funding.<\/li>\n\n\n\n<li>GST registration threshold for these states increased from \u20b910 lakh to \u20b920 lakh post-April 2019.<\/li>\n\n\n\n<li>These states receive 30% of the Centre\u2019s gross budget, along with 90:10 central funding for centrally-sponsored schemes.<\/li>\n\n\n\n<li>GST\u2019s impact includes promoting industrialization, infrastructure development, and reducing regional disparities in special category states.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>Special Category States, which come under the GST regime in India, are those specific states and union territories (UTs) which enjoy certain extra provisions. Such a \u2018special status\u2019 grants them exemption from corporate tax, <a href=\"https:\/\/www.descartes.com\/resources\/knowledge-center\/what-is-customs-duty\" target=\"_blank\" rel=\"noopener\">customs duty<\/a>, income tax and excise duty, among other tax obligations.<\/p>\n\n\n\n<p>Due to these special category states frequently facing economic and developmental challenges, they are offered specific benefits\/concessions with a view to promoting their overall growth and evolution.<\/p>\n\n\n\n<p>30% of the state\u2019s gross budget goes towards <strong>special category states under GST<\/strong>. Certain criteria exist for states to be classified under special categories. For example, the category shall include hilly states or ones with rocky terrains,<a href=\"https:\/\/www.nerdwallet.com\/article\/finance\/what-is-considered-low-income\" target=\"_blank\" rel=\"noopener\"> low income levels,<\/a> and more. Such socio-economic reasons do, indeed, play an essential role in the classification procedure.<\/p>\n\n\n\n<p>In this blog, we shall examine some examples and explore the special category status group under GST more deeply.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What is Special Category Status?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-is-Special-Category-Status.png\" alt=\"What is Special Category Status?\" class=\"wp-image-70140\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-is-Special-Category-Status.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-is-Special-Category-Status-300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-is-Special-Category-Status-150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-is-Special-Category-Status-768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>Some states and UTs in India, assume the special category status. This status makes them eligible for a range of fiscal as well as developmental benefits under Section 22 of the GST (Goods and Services Tax). This initiative was a recommendation by the National Development Council.<\/p>\n\n\n\n<p>Here is a list of the key features characterising the special category states:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tax Concessions<\/strong>: In order to boost industrialization efforts and attract investments, the special category states under GST are given tax exemptions. With such exemptions available, they are able to lessen their tax burden under the Goods and Services Tax (GST) regime.<\/li>\n\n\n\n<li><strong>Central Assistance<\/strong>: The Centre allows the special category states to enjoy preferential treatment, in the form of aids, grants, and methods of economic support to prompt <a href=\"https:\/\/ptistl.org\/services\/social-growth\/#:~:text=Social%20Growth%20focuses%20on%20increased,leisure%20programming%20in%20the%20community.\" target=\"_blank\" rel=\"noopener\">social growth.<\/a><\/li>\n\n\n\n<li><strong>Flexible Funding<\/strong>: Special category states experience certain issues which are peculiar to them, owing to alternative socio-economic conditions. The Center, thus, offers more flexibility in terms of fund utilization, in order to address such complicated situational drawbacks.<\/li>\n\n\n\n<li><strong>Plan Assistance<\/strong>: A major portion of the central government funds kept aside for yearly plans, is offered in the form of assistance to further develop the education, construction, and healthcare fields, in the context of special category states.<\/li>\n\n\n\n<li><strong>Low Per Capita Income<\/strong>: States that have a lower per capita income, tricky topography, and other types of socio-economic challenges disrupting their all-rounded growth, are considered to be a part of the special category status.<\/li>\n<\/ul>\n\n\n\n<p>Let us site an example of a special category state which benefits from the extra provisions and why they deserve the considerable assistance. Himachal Pradesh is a state which gains from the GST incentives offered. This is because the state is characterised by complicated pathways and hilly terrains. Plus, they have lower income levels, compared to the stats reflecting the state of the rest of the regions in India.<\/p>\n\n\n\n<p>So, Himachal Pradesh is offered concessions that aim to boost industrialisation, investment, and employment opportunities, ultimately fostering all-rounded economic and<a href=\"https:\/\/www.ibef.org\/industry\/infrastructure-sector-india\" target=\"_blank\" rel=\"noopener\"> infrastructural development.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Which States are notified as Special Category States in India?<\/strong><\/h2>\n\n\n\n<p>There are 11 states in India which occupy the special category status under GST, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Assam<\/li>\n\n\n\n<li>Arunachal Pradesh<\/li>\n\n\n\n<li>Himachal Pradesh<\/li>\n\n\n\n<li>Meghalaya<\/li>\n\n\n\n<li>Manipur<\/li>\n\n\n\n<li>Mizoram<\/li>\n\n\n\n<li>Sikkim<\/li>\n\n\n\n<li>Nagaland<\/li>\n\n\n\n<li>Tripura<\/li>\n\n\n\n<li>Telangana<\/li>\n\n\n\n<li>Uttarakhand<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Special Category States in GST Registration || Section 22 Special Category States ||\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/aTVPM43P-74?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What is the Threshold Limit for Special Categories States?<\/strong><\/h2>\n\n\n\n<p>The table below lists the old and new threshold limits applicable for the special category states:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Earlier\/Newer<\/strong><\/td><td><strong>Registration Required<\/strong><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/strong><strong>or Not<\/strong><\/td><td><strong>Aggregate Turnover<\/strong><\/td><td><strong>Applicability<\/strong><\/td><\/tr><tr><td>Earlier<\/td><td>Registration for special category states required<\/td><td>Exceeds Rs.10 lakh&nbsp;&nbsp;&nbsp;&nbsp;<\/td><td>Up till 31st March 2019<\/td><\/tr><tr><td>Newer<\/td><td>Registration for special category states required<\/td><td>Exceeds Rs.20 lakh&nbsp;&nbsp;&nbsp;&nbsp;<\/td><td>1st April 2019 onwards<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What Benefits Does the Central Government Give to Special States Categories?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-Benefits-Does-the-Central-Government-Give-to-Special-States-Categories.png\" alt=\"What Benefits Does the Central Government Give to Special States Categories?\" class=\"wp-image-70142\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-Benefits-Does-the-Central-Government-Give-to-Special-States-Categories.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-Benefits-Does-the-Central-Government-Give-to-Special-States-Categories-300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-Benefits-Does-the-Central-Government-Give-to-Special-States-Categories-150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-Benefits-Does-the-Central-Government-Give-to-Special-States-Categories-768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>Here are the benefits granted by the Central Government to Special Category states:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>30 % of the plan expenditure is allotted to the special category states.<\/li>\n\n\n\n<li>Authorities do not allow the funds that are not used up, to lapse; instead, they are carried forward.<\/li>\n\n\n\n<li>The external aid special categories states and the Centrally Sponsored Scheme (CSS) get allotted a 90%; and 10% as a loan option.<\/li>\n\n\n\n<li>Tax benefits of various kinds are provided to the newly set-up businesses across special category status states, which constitute subsidies, comprehensive<a href=\"https:\/\/www.acko.com\/health-insurance\/how-to-qualify-for-government-health-insurance-subsidies\/\" target=\"_blank\" rel=\"noopener\"> insurance subsidies,<\/a> interest subsidies, and even transport subsidies.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How to Compute the Threshold Limit for GST Registration When a Person is Operating in Both Special Category State and Regular States?<\/strong><\/h2>\n\n\n\n<p>According to the GST law, the aggregate value is referred to by the phrase, \u201caggregate turnover\u201d in the case of these supplies:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Exports;<\/li>\n\n\n\n<li>All taxable supplies (does not include the value of inward supplies on which the tax amount is payable on the reverse charge basis);<\/li>\n\n\n\n<li>Exempt supplies;<\/li>\n\n\n\n<li>Inter-state supplies;<\/li>\n<\/ul>\n\n\n\n<p>The authorities in charge will be computing the aggregate turnover on the basis of the Permanent Account Number, on a PAN-India basis. The central tax, union territory tax, state tax, integrated tax or cess should not be considered when one is computing the aggregate turnover.<\/p>\n\n\n\n<p>In case an individual is operating in both, a regular state as well as a Special category state, here is how the requirement to obtain a GST registration can be understood:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Taxable Supplies within a Regular state<\/strong><\/td><td><strong>Taxable Supplies within a Special Category state<\/strong><strong>(Uttarakhand)<\/strong><\/td><td><strong>Aggregate Turnover to establish the GST registration requirement<\/strong><\/td><td><strong>Requirement for GST registration<\/strong><\/td><\/tr><tr><td>5 Lakh<\/td><td>5 Lakh<\/td><td>10 Lakh<\/td><td>The aggregate turnover remains below the threshold limit for both of the states. Therefore, no GST registration is necessary in both the states<\/td><\/tr><tr><td>20 Lakh<\/td><td>10 Lakh<\/td><td>30 Lakh<\/td><td>There is no requirement for GST registration as the aggregate turnover remains below the threshold limit in Punjab.GST registration is required in Uttarakhand.<\/td><\/tr><tr><td>30 Lakh<\/td><td>20 Lakh<\/td><td>50 Lakh<\/td><td>GST registration is necessary in both the states.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What is the Process of the GST Registration for Special Category States?<\/strong><\/h3>\n\n\n\n<p>Here is the GST registration process for Special Category States:<\/p>\n\n\n\n<p><strong>Step 1<\/strong>: As a taxable person, create a profile on the GST portal. The registered person can proceed with the step.<\/p>\n\n\n\n<p><strong>Step 2<\/strong>: Provide the following information required in Part-A of GST REG-01:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Select the type of GST registration from the displayed dropdown list.<\/li>\n\n\n\n<li>State<\/li>\n\n\n\n<li>Legal Name (as mentioned in the PAN).<\/li>\n\n\n\n<li>Permanent Account Number&nbsp; (PAN)<\/li>\n\n\n\n<li>Email Address<\/li>\n\n\n\n<li>Mobile Number<\/li>\n<\/ul>\n\n\n\n<p>The GST portal will then display a list of GST registrations that have already been completed, are pending processing, or are rejected under the PAN, across all the states in India.<\/p>\n\n\n\n<p><strong>Step 3<\/strong>: Verify your mobile number as well as email ID with the relevant OTPs, as prompted by the GST Portal.<\/p>\n\n\n\n<p><strong>Step 4<\/strong>: A Temporary Reference Number (TRN) will be generated. It will be used up until the application for GST registration is completed. This TRN will be communicated to you via your e-mail address\/mobile number.<\/p>\n\n\n\n<p><strong>Step 5<\/strong>: Part B of GST REG-01 shall then be filled using the TRN. The following details\/documents need to be provided:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Partners\u2019\/promoters details<\/li>\n\n\n\n<li>Business Details<\/li>\n\n\n\n<li>Authorised Signatory<\/li>\n\n\n\n<li> Principal Place of Business<\/li>\n\n\n\n<li>Authorized Representative<\/li>\n\n\n\n<li>Additional Place of Business<\/li>\n\n\n\n<li>Aadhar authentication<\/li>\n\n\n\n<li>State-Specific Information<\/li>\n\n\n\n<li>Goods and Services<\/li>\n\n\n\n<li>Verification<\/li>\n<\/ul>\n\n\n\n<p>This will conclude the process of GST registration for special category states. The documents which are needed to be uploaded are the same as for regular GST registration.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How GST Affects Special Category States<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/How-GST-Affects-Special-Category-States.png\" alt=\"How GST Affects Special Category States?\" class=\"wp-image-70145\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/How-GST-Affects-Special-Category-States.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/How-GST-Affects-Special-Category-States-300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/How-GST-Affects-Special-Category-States-150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/How-GST-Affects-Special-Category-States-768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>This section shall specify how the special category states are affected by the implementation of GST.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Positive Impacts<\/strong><\/h3>\n\n\n\n<p>Here are some positive impacts of GST in Special Category States<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>The Centre Provides Funds and Concessions<\/strong><\/h4>\n\n\n\n<p>90% of the required funds in a centrally-supported scheme are paid by the Centre to the special category states. The percentage stands at 60% or 75% in the other states. The state governments pay off the remaining necessary funds. Hefty concessions are extended to the special status states in excise\/customs duties, corporate tax as well as income tax. Note that 30% of the Centre\u2019s Gross Budget is reserved for Special Category status-bearing states.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Promotion of Industrialisation and Tax Concessions<\/strong><\/h4>\n\n\n\n<p>The Centre encourages the growth of industrialization efforts in the special category states. They provide this push by allowing for lowered GST rates and incentives for investment. This results in the increase of job opportunities and overall <a href=\"https:\/\/www2.deloitte.com\/us\/en\/insights\/economy\/asia-pacific\/india-economic-outlook.html\" target=\"_blank\" rel=\"noopener\">economic growth, <\/a>especially within areas which are occupied by tribes and are characterised by poorly-cultivated industries.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Development of Infrastructure<\/strong><\/h4>\n\n\n\n<p>The central and regional governments actively fund infrastructural development within the special category status states. This includes investments which go into bridges, roads, etc., in order to enhance transportation and connectivity in general. <\/p>\n\n\n\n<p>This initiative is especially necessary as such states have hilly and uneven terrains which pose several complexities. The concessions help in generating more money for the overall social development, healthcare and education. Therefore, these states experience a degree of betterment in quality of life, <a href=\"https:\/\/literacytrust.org.uk\/parents-and-families\/adult-literacy\/what-do-adult-literacy-levels-mean\/\" target=\"_blank\" rel=\"noopener\">literacy levels<\/a> and healthcare.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Strengthening of Border Areas<\/strong><\/h4>\n\n\n\n<p>The Centre invests in the security and trade aspects in relation to the special category states, polishing their strategic position next to their neighbour\u2019s borders. This initiative is of great importance as it ensures the stability\/development of economies in such regions.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>More Funding<\/strong><\/h4>\n\n\n\n<p>There is more flexibility in the aspect of fund allocation in special category status states. This allows the states to customize certain resources that would suit their unique development-related requirements. It will, simultaneously, boost the efficacy of developmental efforts.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conclusion<\/strong><\/h2>\n\n\n\n<p>To conclude, the <strong>Special Category States under GST<\/strong> form a major segment of the country&#8217;s tax reform story. States like Assam, Arunachal Pradesh, Himachal Pradesh, Meghalaya and Manipur with higher tribal population, face certain, peculiar-to-them challenges which necessitate \u2018special treatment\u2019 from the Central government, under the GST regime.<\/p>\n\n\n\n<p>So, the GST Council has settled on provisions for such states which aim to promote overall economic growth and compensate for the predictable losses of revenue. <a href=\"https:\/\/www.civilsdaily.com\/what-is-regional-disparity-how-it-differ-from-diversity-how-serious-is-issue-of-regional-disparity-in-india\/#:~:text=Regional%20disparity%20refers%20to%20the,and%20employment%20levels%20across%20areas.\" target=\"_blank\" rel=\"noopener\">Regional disparities <\/a>are also addressed actively.<\/p>\n\n\n\n<p>The GST framework is evolving with time, with a view to strike a balance between the requirements of Special Category States and the objectives of the GST model. This shall steadily lead to a future with an equitable tax method for all states.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#f2f5f9\">\ud83d\udca1If you want to streamline your payment and make GST payments via credit or debit card or UPI, consider using\u00a0<a href=\"https:\/\/piceapp.com\/\">the PICE App<\/a>. Explore the PICE App today and take your business to new heights.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>FAQs<\/strong><\/h3>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1744263883256\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>What are Special Category States under GST?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Special Category States are certain hilly and economically weaker states in India that receive special benefits under the GST regime. These benefits include tax exemptions, higher central funding, and relaxed compliance norms. The aim is to support their growth and overcome regional challenges. There are currently 11 such states notified under GST.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1744263930855\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>What are the key GST benefits given to these states?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>They receive major benefits like tax exemptions, lower GST registration thresholds, and a 90:10 funding ratio in centrally-sponsored schemes. They also get subsidies like transport and interest subsidies to promote business. The central government allocates 30% of its plan funds to them. These measures aim to encourage industrialization and development.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1744263936613\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>What is the GST registration threshold for Special Category States?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Earlier, GST registration was mandatory if turnover exceeded \u20b910 lakh. From 1st April 2019, this threshold was increased to \u20b920 lakh. This aligns them more closely with regular states and reduces compliance for small businesses. However, unique conditions still apply depending on inter-state operations.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1744263950541\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>How does GST affect development in Special Category States?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>GST brings in central support for infrastructure, healthcare, and education through funding and incentives. It encourages industrial growth in remote and tribal areas, creating job opportunities. Improved tax systems and fund flexibility also enhance planning. Overall, it strengthens socio-economic stability and border security.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1744263960725\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>Which states are classified as Special Category States under GST?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The 11 states are: Assam, Arunachal Pradesh, Himachal Pradesh, Meghalaya, Manipur, Mizoram, Sikkim, Nagaland, Tripura, Telangana, and Uttarakhand. These states are typically mountainous or have socio-economic disadvantages. Their inclusion ensures tailored support to bridge regional inequalities and aid in national integration.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Key Takeaways Special Category States, which come under the GST regime in India, are those specific states and union territories (UTs) which enjoy certain extra provisions. Such a \u2018special status\u2019 grants them exemption from corporate tax, customs duty, income tax and excise duty, among other tax obligations. Due to these special category states frequently facing [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":70139,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-70064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"_links":{"self":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/70064","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/comments?post=70064"}],"version-history":[{"count":9,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/70064\/revisions"}],"predecessor-version":[{"id":70146,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/70064\/revisions\/70146"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media\/70139"}],"wp:attachment":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media?parent=70064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/categories?post=70064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/tags?post=70064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}