Section 11 in The Central Goods and Services Tax (Amendment) Act, 2018
11. In section 22 of the principal Act,
(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.".
