watch_later 14/02/18

I have small hotel in Shimla (Himachal Pradseh) with 6 rooms with tariffs Rs.1800, 2200 and 2500 but my total income is way below 1000000 (10 lacs). Do i need to register for GST ? Kindly advise

If yes then what is the meaning of capping limit of 10 lacs in Himachal above which you have to register for GST ?

1 Response | Latest response: 15/02/18 | Sort by Likes(thumb_up) Recent | GST Reply
watch_later 15/02/18

Turnover limit for GST registration is Rs. 20 lakh for all over India except for special states defined under constitution.

List of special states as per sub clause (g) of clause (4) of article 279A of the Constitution of India

  • Arunachal Pradesh,
  • Assam,
  • Jammu and Kashmir,
  • Manipur,
  • Meghalaya,
  • Mizoram,
  • Nagaland,
  • Sikkim,
  • Tripura,
  • Himachal Pradesh and
  • Uttarakhand

Himachal Pradesh is a special state and turnover limit is Rs. 10 lakhs.

As your turnover is below 10 lakhs, you need not to register under GST.

Now coming to your second question why 10 lakh for special states?

Well if you observe the list most of these are hilly regions and economically backward having very low investment or large industries presence.

How do government generate revenue if small units are not taxed?


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