CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
Section 11 - Amendment of section 22
Amendment to Section 22: Changes in Aggregate Turnover Limits and State Inclusions
Section 22 of the principal Act has been amended to include two significant changes. First, a new provision allows the government to increase the aggregate turnover limit for special category states. This means that, upon request from such a state and with recommendations from the Council, the turnover threshold can be raised from ten lakh rupees to an amount not exceeding twenty lakh rupees. This increase is subject to specific conditions and limitations that will be notified accordingly. Second, the Explanation clause has been updated to include additional states. Previously, it mentioned only the State of Jammu and Kashmir, but now it also includes Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim, and Uttarakhand. These changes aim to provide more flexibility and inclusivity for states with special status under the Act.
Note: It is an AI generated summary for reference purpose only.
(a) in sub-section (1), after the proviso, the following proviso shall be inserted, namely:—
“Provided further that the Government may, at the request of a special category State and on the recommendations of the Council, enhance the aggregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as may be so notified.";
(b) in the Explanation, in clause (iii), after the words “State of Jammu and Kashmir”, the words “and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand” shall be inserted.”.
