special category states

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is uttarakhand one of the special category states?
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Yes.

Below is the list of states which are assigned special status under Goods and Services Tax Law:

  1. Arunachal Pradesh
  2. Assam
  3. Jammu & Kashmir
  4. Manipur
  5. Meghalaya
  6. Mizoram
  7. Nagaland
  8. Sikkim
  9. Tripura
  10. Himachal Pradesh
  11. Uttarakhand

The threshold limit of aggregate turnover for all the above states has been kept at Rs. 10 lakh.

yes

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