GST was meant to come as a reform which would treat entire India as one whole, one harmonised whole. However it is not the case. There are certain States which have been accorded special status under the GST regime. These are basically the Northeastern States, Uttaranchal, Himachal and State of Jammu and Kashmir which have been recommended for a special status. 

There was a huge dispute in the Parliament that there are certain other backward States which should also be given special status. For eg., Andhra Pradesh and Telangana; For eg. Bihar, which was cited that on account of their special conditions including backwardness they should be given a special status. However, the rationale appears to be that the hilly States of Northeast, Uttarakhand and Himachal are given the special status and the State of Jammu and Kashmir which has been given a special status on account of Article 370 of the Constitution. 

Currently, GST Council has considered the special aspect and given one special treatment. The treatment is on account of threshold. So, while there is a threshold of turnover of 20 lakhs in other States, in these States the threshold for turnover is 10 lakhs. Which means that a supplier who is supplying and situated in these States which is the special States, would be taxable under GST if the turnover is more than 10 lakhs, whereas that person would not have been taxable in other States unless the turnover was 20 lakhs.