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    <title>Division of Migrated Taxpayers&#039; base between the Central Government and Government of Sikkim</title>
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    <description>Division of migrated taxpayers&#039; base is made by allocating GST-registered taxpayers into Centre or State jurisdiction lists based on a turnover threshold of Rs. 1.5 crore, with taxpayers above and below the threshold listed in four annexures (ANNEXURE-1A, 1B, 2A, 2B); trade associations are to notify members and taxpayers not appearing in annexures may email the designated Central or State contact addresses.</description>
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      <description>Division of migrated taxpayers&#039; base is made by allocating GST-registered taxpayers into Centre or State jurisdiction lists based on a turnover threshold of Rs. 1.5 crore, with taxpayers above and below the threshold listed in four annexures (ANNEXURE-1A, 1B, 2A, 2B); trade associations are to notify members and taxpayers not appearing in annexures may email the designated Central or State contact addresses.</description>
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