List of states which are assigned Union Territory under GST Law

The threshold limit of aggregate turnover for all the above states has been kept at INR 10 lakh. So the same example will apply here too, but the numbers will get modified. Let’s assume that the turnover of the farmer Mr. A living in Nagaland is INR 15 lakh from agriculture. His taxable turnover from the sale of plastic bags is only INR 50,000. Mr. A will still have to register under GST as his aggregate turnover exceeds the threshold limit of INR 10 lakh for special category states.