GST jurisdictional allocation of Uttar Pradesh taxpayers classified between Central and State authorities by turnover threshold. Taxpayers registered in Uttar Pradesh are allocated between the Central Government and the Government of Uttar Pradesh for GST administration on the basis of turnover, in separate jurisdictional lists for taxpayers above and up to Rs. 1.50 crore. The order records annexures identifying taxpayers assigned to Central jurisdiction and State jurisdiction, and states that the lists may be viewed on the departmental GST portal under the taxpayer jurisdiction tab.