GST taxpayer administration divided: 90% with local administrations below Rs. 1.5cr, above-threshold taxpayers split equally. The Council adopted a stratified, computerised division of taxpayers between Central and State tax administrations: taxpayers below Rs. 1.5 crore turnover to be administered 90% by States and 10% by Centre, taxpayers above that threshold to be divided equally; new registrants to be initially split and reallocated after year-end; both administrations to retain intelligence-based enforcement powers. IGST powers to be cross-empowered to States on the same basis as CGST/SGST subject to a carve out for adjudication of place of supply and specified import/export matters. Territorial waters within twelve nautical miles to remain Union territory with State collection delegated by the Union.
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Provisions expressly mentioned in the judgment/order text.
GST taxpayer administration divided: 90% with local administrations below Rs. 1.5cr, above-threshold taxpayers split equally.
The Council adopted a stratified, computerised division of taxpayers between Central and State tax administrations: taxpayers below Rs. 1.5 crore turnover to be administered 90% by States and 10% by Centre, taxpayers above that threshold to be divided equally; new registrants to be initially split and reallocated after year-end; both administrations to retain intelligence-based enforcement powers. IGST powers to be cross-empowered to States on the same basis as CGST/SGST subject to a carve out for adjudication of place of supply and specified import/export matters. Territorial waters within twelve nautical miles to remain Union territory with State collection delegated by the Union.
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