Division of migrated taxpayers' base between Centre and Sikkim under GST; assignments by turnover and annexure lists. The State Level Committee allocated residual migrated taxpayers between Central and State GST jurisdiction using a turnover threshold of Rs. 1.5 crore; specific taxpayers are assigned to Centre or State in four annexures (above/below threshold for each jurisdiction). Taxpayers omitted from annexures must report to designated Central or State email addresses, and Trade and Industry associations are directed to inform members.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Division of migrated taxpayers' base between Centre and Sikkim under GST; assignments by turnover and annexure lists.
The State Level Committee allocated residual migrated taxpayers between Central and State GST jurisdiction using a turnover threshold of Rs. 1.5 crore; specific taxpayers are assigned to Centre or State in four annexures (above/below threshold for each jurisdiction). Taxpayers omitted from annexures must report to designated Central or State email addresses, and Trade and Industry associations are directed to inform members.
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