Section 22(4)(iii) in Uttarakhand Goods and Services Tax Act, 2017
(iii)[ The Expression "Special Category States" means the States as specified in sub-clause (g) of clause (4) of Article 279-A of the Constitution of except as the States of Arunachal Pradesh, Assam, Himachal Pradesh,- Jammu and Kashmir, Meghalaya, Sikkim and Uttarakhand.] [Substituted by Uttarakhand Act No. 31 of 2018, dated 11.10.2018.]