Under GST regime, a category by the name "North Eastern and Special Category States" has been defined which comprise of:

Official answer key: (A). Official source note: Section 22 of the CGST Act, 2017, relating to composition levy specifies Special Category of states which are falling in North-Eastern Area. However, section states "Special Category State''. The question requires to give answer in respect of that Special Category State which have been specified in section 22 of the CGST Act, 2017 and accordingly Option - A is the correct Option. However, the wordings ''North Eastern and Special Category States" given in the question were in the Excise Law which was subsumed in GST.