GST taxpayer jurisdiction allocation in Uttar Pradesh divided between Central and State Governments by turnover-based lists. Taxpayers registered in Uttar Pradesh were divided between the Central Government and the State Government pursuant to GST Council directions and a State Level Committee decision. The allocation was made on the basis of turnover, with separate jurisdictional lists for taxpayers having turnover above Rs. 1.50 crore and those having turnover up to Rs. 1.50 crore. The relevant taxpayer lists were published in annexures for Central and State jurisdiction and made available on the departmental GST portal.