Which of the following is not a Special Category State as of 2023?

The correct answer is Jharkhand . Key Points SCS is a classification provided by the Center to support the development of states that encounter geographical and socio-economic challenges. The Constitution does not include a provision for SCS, and this classification was established based on the recommendations of the Fifth Finance Commission in 1969 . Initially, Jammu and Kashmir, Assam, and Nagaland were granted this status in 1969 . In the past, SCS for plan assistance was approved by the National Development Council of the former Planning Commission. Eleven states , including Assam, Nagaland, Himachal Pradesh, Manipur, Meghalaya, Sikkim, Tripura, Arunachal Pradesh, Mizoram, Uttarakhand, and Telangana , have been designated as special category states. Telangana, the newest state of India, received this status as it was carved out of Andhra Pradesh. The 14th Finance Commission has eliminated the 'special category status' for states, except for the northeastern and three hill states . It recommended addressing the resource gap of such states by increasing tax devolution to 42% from 32% . SCS is distinct from special status, which grants enhanced legislative and political rights, while SCS specifically addresses economic and financial aspects. For example, J&K previously had special status before Article 370 was revoked. Additional Information Benefits of SCS Status Special category status states receive 90% of the funds for centrally-sponsored schemes from the Centre, whereas other states receive 60% or 75%. The state governments provide the remaining funds. Any unspent money in a financial year is not lost but carried over to the next year. These states also receive significant exemptions in excise and customs duties, income tax, and corporate tax. Additionally, 30% of the Centre's Gross Budget is allocated to Special Category states.