If your turnover exceeds ₹1.5 crore and you are allotted to the Center:

The division of administrative control is primarily governed by a decision made during the 9th GST Council meeting. Taxpayers are assigned to either the Centre or the State based on their :

For smaller taxpayers, 90% are allotted to the State tax administration, while the remaining 10% are allotted to the Central tax administration.

India follows a dual GST model, meaning both the Central Government and the State Governments have the power to levy and collect tax on the same supply of goods and services. To avoid confusion and duplication of administrative work, the GST framework divided the taxpayer base between the authorities and the State GST (SGST) authorities.

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List of taxpayers allotted to Center having turnover of more than or

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