Do state GST rules create any differences for numismatic dealers in different states?
The GST framework is largely uniform across India — the CGST Act 2017 and IGST Act 2017 are central laws that apply nationally. However, there is one significant state-level variation: the GST registration threshold for businesses in 'special category states' (primarily northeastern states and hilly states) is ₹10 lakh instead of the standard ₹20 lakh. This means a numismatic dealer in Manipur, Meghalaya, or Uttarakhand is required to register for GST at half the turnover threshold applicable to a dealer in Maharashtra or Karnataka.
The standard threshold — ₹20 lakh
Under CGST Act Section 22, any person making taxable supplies in India with aggregate annual turnover exceeding ₹20 lakh must register for GST. This ₹20 lakh threshold applies to most of India — the large states where the majority of numismatic commerce occurs: Maharashtra, Karnataka, Tamil Nadu, Delhi, Gujarat, West Bengal, Andhra Pradesh, and most others.
The special category states — ₹10 lakh threshold
The GST Council has designated certain states as 'special category states' with a lower registration threshold of ₹10 lakh. These are: Manipur, Mizoram, Nagaland, Tripura, Meghalaya, Arunachal Pradesh, Sikkim, Uttarakhand, and Himachal Pradesh. A numismatic dealer operating in Shillong (Meghalaya), Imphal (Manipur), or Gangtok (Sikkim) must register for GST once their annual turnover exceeds ₹10 lakh — half the threshold that would apply if they operated in Delhi or Mumbai.
Inter-state sales — no threshold
As established throughout this book, inter-state supplies trigger compulsory GST registration regardless of turnover under CGST Act Section 24(i). This applies uniformly across all states including special category states. A dealer in Shillong who sells to a buyer in Kolkata has made an inter-state supply and must register — regardless of whether their total annual turnover has crossed ₹10 lakh or ₹20 lakh. The threshold variation between states is relevant only for dealers making exclusively intra-state supplies.
GST rates — uniform nationally
The GST rates on numismatic items are uniform across all states: 5% on numismatic coins (HSN 9705) and 12% on numismatic banknotes (HSN 4907). These rates are set by the GST Council and apply identically in Tamil Nadu, Manipur, Gujarat, and every other state. There is no state-level discretion to vary these rates.
Laws & authorities referenced in this chapter
CGST Act 2017 — §22 (registration threshold: ₹20 lakh standard states; ₹10 lakh special category states)
CGST Act 2017 — §24(i) (compulsory registration for inter-state suppliers: no threshold; uniform nationally)
GST Council — special category states notification: list of states with ₹10 lakh threshold
GST Council — HSN 9705 (coins: 5%), HSN 4907 (notes: 12%): uniform national rates
GST framework: largely uniform nationally. Key state variation: registration threshold — standard states: ₹20 lakh; special category states (Manipur, Meghalaya, Nagaland, Mizoram, Arunachal Pradesh, Sikkim, Tripura, Uttarakhand, Himachal Pradesh): ₹10 lakh. Inter-state sales: compulsory registration regardless of turnover in all states. GST rates: uniform nationally — 5% coins (HSN 9705), 12% notes (HSN 4907) in every state. Practical impact: numismatic dealers in special category states reach the mandatory registration threshold at half the turnover.
This is educational content, not legal advice. For a specific situation, please consult a qualified legal professional. Excerpted from Currency, Coins & The Law by Mayank Agarwal, Part 31: State-Level Laws & Regional Variations — State Archaeology Laws, Treasure Trove, Exhibition Permissions, J&K, Northeast India, GST Thresholds, ASI vs State Departments.