Jammu & kashmir in specified category states

yes. it is covered

Yes ..........................

Yes... J & K is covered under Specified Category States.

In ICAI Ca final material issued, Jammu & kashmir get excluded by corregendum but when i read the act, then there is no excusion. Please comment.

Yes @ nikhil. What you said was right. I have just now referred to 'Background Material on GST Acts and Rules' 6th Edition printed on May 2018. There it was clearly stated that the state of Jammu & Kashmir is excluded from the Special Category States for determining threshold u/s 22 of CGST Act.
It means the threshold limit for Jammu & Kashmir is Rs. 20 lakh.

Agree with Sarath Sir...

Jammu and Kashmir is now excluded from Special Category States.

Any notification is there regarding the exclusion of J &K from special category states.