Division of taxpayer base under GST establishes allocation of administrative control between central and state tax administrations. Allocation of administrative control of taxpayers under GST is to ensure a single interface: low-turnover taxpayers are largely administered by State tax authorities while higher-turnover taxpayers have administrative control shared equally between Centre and States. Division within each State will be by computer using stratified random sampling, with consideration of geography and taxpayer type. Turnover computation rules vary by registration category-State VAT turnover for VAT-registered taxpayers, Central Excise returns for excise-only taxpayers, State or all-India service turnover for Service Tax registrants, and non-overlapping totals where VAT and Service Tax both apply. State-level committees will implement these measures and cross-empowerment notifications will follow.