Section 22(4)(iii) in Bihar Goods and Services Tax Act, 2017
(iii)the expression"special category States"shall mean the States as specified in sub clause (g) of clause (4) of article 279A of the Constitution [except the State of Jammu and Kashmir and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand.] [Inserted by Bihar Act No. 14 of 2018, dated 10.12.2018.]