Special category states or not?

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This discussion clarifies whether Telangana and Puducherry are considered special category states for GST registration purposes. It confirms that Telangana is indeed a special category state, while Puducherry, though a Union Territory with its own legislature, has specific GST registration thresholds. The conversation also touches upon mandatory GST registration for interstate supply of catering services if the basic limit is crossed.

Marimuthu

Marimuthu (Querist)
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09 August 2023 Dear Experts,
1 We would like to confirm that whether the following state/UT come under special category states or not? For GST Registration purposes
a. Telangana
b. Puducherry

2 Pls clarify.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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09 August 2023 Eleven States including Assam, Nagaland, Himachal Pradesh, Manipur, Meghalaya, Sikkim, Tripura, Arunachal Pradesh, Mizoram, Uttarakhand and Telangana have been accorded the special category state status.

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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09 August 2023 GST registration in Union Territories is known as UTGST. However, Puducherry is a union territory that has its own legislature so the GST taxes are imposed.

20 lakh in a year is required to get GST registration in Puducherry. Whereas an entity that is engaged in the supply of goods is required to crosses Rs. 40 lakh is required to get the GST registration in Puducherry.

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Marimuthu

Marimuthu (Querist)
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09 August 2023 Dear Sir,

Thank you for your reply.

Could you confirm the threshold limit for GST Registration in Telangana State for Service, Goods and both.

Also we request you to give the clarity on
Is GST Registration mandatory, incase of catering service for interstate suplly?.

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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09 August 2023 1. IT IS RS. 20 LAKHS FOR BOTH SERVICES & OR GOODS, BOTH
2. YES, IF THE BASIC LIMIT OF RS. 20 LAKHS CROSSING.

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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11 September 2024 Good Luck.

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