Following in the footsteps of Assam, two more Bharatiya Janata Party (BJP) ruled states—Gujarat and Chhattisgarh are set to ratify the constitutional amendment bill on GST, officials said on Sunday.

The assemblies of both the states will hold special sessions on Monday to ratify constitutional amendment bill on the Goods and Services Tax (GST), officials said.

BJP-ruled Assam was the first state in the country to ratify the GST on August 12.

Of the central GST portion, 42 per cent tax will be given back to the state. The GST will also have a special concession option for north-eastern and Himalayan states if they request reduction in taxes for any reason.

Besides, these states can collect special tax during any natural calamity or disaster, subject to approval by the GST Council.

The Constitution (122nd Amendment) Bill for GST was passed by the Lok Sabha on Monday, with 443 members present in the House voting in favour of the legislation. The deadline for the rollout of the GST is April 1, 2017.

At least 50 per cent of the states have to pass what is technically the Constitution (One Hundred and Twenty Second Amendment) Bill, 2014, for the next steps of legislative action to follow, to ultimately introduce a pan-India Goods and Services Tax regime.