Section 22(4)(iii) in The Punjab 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 Punjab Act No. 1 of 2019, dated 8.1.2019.].