GST State Code List of India
Here are some key state codes in GST along with their corresponding states or union territories:
| State Code GST | State Name |
| 01 | Jammu and Kashmir |
| 02 | Himachal Pradesh |
| 03 | Punjab |
| 04 | Chandigarh |
| 05 | Uttarakhand |
| 06 | Haryana |
| 07 | Delhi |
| 08 | Rajasthan |
| 09 | Uttar Pradesh |
| 10 | Bihar |
| 11 | Sikkim |
| 12 | Arunachal Pradesh |
| 13 | Nagaland |
| 14 | Manipur |
| 15 | Mizoram |
| 16 | Tripura |
| 17 | Meghalaya |
| 18 | Assam |
| 19 | West Bengal |
| 20 | Jharkhand |
| 21 | Odisha |
| 22 | Chhattisgarh |
| 23 | Madhya Pradesh |
| 24 | Gujarat |
| 25 | Daman and Diu |
| 26 | Dadra and Nagar Haveli |
| 27 | Maharashtra |
| 29 | Karnataka |
| 30 | Goa |
| 31 | Lakshadweep |
| 32 | Kerala |
| 33 | Tamil Nadu |
| 34 | Puducherry |
| 35 | Andaman and Nicobar |
| 36 | Telangana |
| 37 | Andhra Pradesh |
| 38 | Ladakh |
| 97 | Other territory |
| 96 | Other country99 |
| 99 | Centre jurisdiction |
Code 25 (Daman & Diu) has been discontinued following the 2020 merger.
Code 97 is used for United Nations bodies and notified persons.
Code 99 applies to foreign entities registered under GST, including OIDAR services and similar categories.
Significance of GST state code
GST state code plays a crucial role in various aspects of GST compliance and administration:
- Registration: When registering under GST, taxpayers are required to provide their state code along with other details. This ensures accurate identification of the taxpayer's location and jurisdiction.
- Intra-state transactions: GST state code is used to determine the place of supply for intra-state transactions. It helps in calculating the appropriate GST rate and determining the tax liability for transactions within the same state or union territory. A GST calculator can help with GST-related calculations.
- Inter-state transactions: For inter-state transactions, the GST state code is essential for determining the location of the supplier and recipient. It enables the application of integrated GST (IGST) and facilitates the seamless movement of goods and services across state borders.
- Tax compliance: GST state code simplifies tax compliance for businesses by providing a standardised framework for registration, filing returns, and payment of taxes. It ensures uniformity in tax processes and enhances transparency and accountability in tax transactions.
Examples GST State Code List of India
The GST state code list provides unique codes assigned by the government to each state and Union Territory. These codes are represented by numbers assigned to each state and Union Territory. For example, GST state code 27 represents Maharashtra, while GST state code 29 represents Karnataka. The concept of state codes became important when GST was introduced in India.
For better clarity, the GST state code is included in the Goods and Services Tax Identification Number (GSTIN). The GSTIN is a 15-digit alphanumeric unique identification number given to every taxpayer registered under the GST law.
The first two digits of any GSTIN represent the GST state code. This code is used by a taxpayer during GST registration and while entering invoice details in GST returns.
For instance, the '10 GST state code' in GSTIN 10AAJCR2207E1Z2 indicates a business registered under GST in Bihar. Similarly, here are some more examples:
- GST state code 19 is for West Bengal
- GST state code 36 represents Telangana
- GST state code 33 is for Tamil Nadu
- GST state code 09 is for Uttar Pradesh
- GST state code 23 represents Madhya Pradesh
- GST state code 20 is for Jharkhand
- GST state code 03 is for Punjab
- GST state code 21 is for Odisha
- New GST state code 26 is for the merged UTs of Dadra and Nagar Haveli and Daman and Diu
Objective of GST State Code
The GST Code and GST Code list are essential for the Government to determine the correct tax applicable, whether it is IGST, SGST, or CGST, for a taxpayer or business.
The GST State Code for a buyer can be found in their Goods and Services Tax Identification Number, which is clearly shown in the "Place of Supply" section of the GST invoice. If the state codes of the buyer and the supplier are different, IGST is applied as per the rules. However, if both state codes are the same, SGST and CGST are applied accordingly.
For tax compliance, taxpayers use this code list when registering for GST and when entering invoice details in their GST returns.
How to identify state name from GST number
Every taxpayer registered under GST receives a unique 15-digit number known as the GST Identification Number (GSTIN). The structure of the GSTIN is as follows: the first two digits represent the GST State Code, the next ten digits are the taxpayer's PAN number, the thirteenth digit shows the number of registrations an entity has under the same PAN in that state, the fourteenth digit is always 'Z', and the final digit is the check code.
The GST State Code is essential for determining the state or union territory where a business is registered. For example, a GSTIN beginning with '07' indicates registration in Delhi, as '07' is Delhi's GST State Code. Similarly, '27' corresponds to Maharashtra, '33' to Tamil Nadu, and so on. You can identify the state from the GST number by using the GST State Code list.
Where is the state code required in GST?
All GST taxpayers must be familiar with the correct State codes for each State and Union Territory, as these are widely used in compliance and assessment processes. The GST State code is important in the following areas:
(1) GST registration
To obtain a valid registration, an applicant must provide accurate details, including jurisdictional information for the principal place of business. A tax officer verifies these details before issuing a GSTIN containing the correct State code.
(2) GST invoicing and e-invoicing
The GST State code is essential for correct invoicing and e-invoicing. Valid GSTINs of the supplier, buyer, and consignee include relevant State codes, which help determine the place of supply. This, in turn, decides whether CGST and SGST or IGST is applicable, depending on whether the transaction is intra-State or inter-State.
If the supplier uses an incorrect GST State code for the recipient’s GSTIN on an invoice, it may result in incorrect tax treatment, such as charging IGST instead of CGST and SGST, or vice versa, due to an incorrect place of supply. Where e-invoicing is applicable, such errors may lead to cancellation of the Invoice Reference Number (IRN) and require re-issuance of the invoice.
(3) GSTR-1 and GSTR-3B return reporting
Regular taxpayers are required to report B2B invoice details, including GSTINs, in GSTR-1 or the Invoice Furnishing Facility (IFF), filed monthly or quarterly. These details are then reflected in the recipient’s GSTR-2A/2B.
The GST portal does not independently verify whether a tax invoice has been correctly mapped to the buyer’s GSTIN in GSTR-1/IFF unless it is auto-populated through the e-invoicing system. Therefore, if an incorrect State code or GSTIN is entered, input tax credit may be reflected in the wrong recipient’s GSTR-2A/2B instead of the intended buyer.
Where do we use GST state codes
The GST State Code serves several uses:
Each state needs separate registration.
- Multiple branches in different states = multiple GSTINs.
- The first two digits of any GSTIN always show the state code.
- GST invoice and E-Invoicing
State code helps determine:
- Place of supply validation
- Whether IGST or CGST+SGST applies
- IRN validation on the e-invoice portal
- A wrong state code can lead to:
Incorrect tax type charged
- ITC going to the wrong recipient
- IRN rejection or cancellation
When reporting B2B invoices:
- GSTIN auto-validates the state code logic.
- A wrong state code may misdirect ITC in GSTR-2A/2B.
- Errors are not always system-blocked (unless e-invoice driven).
- Determining type of supply
The supplier state and place of supply can be found using the GST state code.
If the supplier state and place of supply are the same, the tax is CGST+SGST (intra-state). If they differ, the tax is IGST (inter-state).
Example:
Supplier GSTIN starts with 29 (Karnataka)
Place of supply = 27 (Maharashtra)
Inter-state → IGST applies
Understanding GST jurisdiction
GST jurisdiction refers to the authority assigned to state or central tax departments for managing GST-related activities of registered taxpayers within a specific geographical area. The allocation of jurisdiction is generally based on business turnover and regional divisions such as states, zones, and PIN codes.
Businesses with an annual turnover below Rs. 1.5 crore are primarily administered by state authorities, while taxpayers above this threshold are divided between state and central authorities. GST jurisdiction determines which department handles taxpayer registration, return scrutiny, audits, assessments, and compliance monitoring.
Understanding GST jurisdiction is essential for businesses to ensure smooth communication with the correct tax authority and avoid compliance-related issues.
Why GST jurisdiction is important?
Knowing your GST jurisdiction helps businesses comply with the correct tax regulations and administrative procedures. It ensures that GST returns, notices, assessments, and other tax-related matters are handled by the appropriate authority.
Key reasons why GST jurisdiction is important include:
- Ensures proper GST compliance and timely filing of returns
- Helps businesses connect with the correct GST officer or department
- Reduces the risk of errors in tax assessment and documentation
- Simplifies dispute resolution and departmental communication
- Helps businesses follow jurisdiction-specific procedures and notices
A clear understanding of GST jurisdiction helps businesses avoid penalties, delays, and unnecessary compliance complications.
Classification of GST jurisdictions
Classification of GST jurisdictions involves categorising areas based on their authority and responsibilities within the Goods and Services Tax (GST) framework. This classification typically includes:
- Central jurisdiction:Governed by the Central Board of Indirect Taxes and Customs (CBIC), responsible for administering CGST (Central Goods and Services Tax) and IGST (Integrated Goods and Services Tax) in specific regions.
- State jurisdiction: Managed by State Goods and Services Tax (SGST) authorities, overseeing the implementation and administration of SGST within their respective states or union territories.
- Union Territory jurisdiction: Similar to state jurisdictions but applicable to union territories, with UTGST (Union Territory Goods and Services Tax) administered by local tax authorities.
- Dual jurisdiction: Areas where both central and state authorities have concurrent jurisdiction, leading to the administration of both CGST and SGST.
- Inter-state jurisdiction: Pertains to transactions involving movement of goods or services between different states or union territories, regulated by the IGST mechanism under the authority of the Central Government.
These classifications ensure effective governance and enforcement of GST regulations across various geographical regions in India.
Why do you need to know your GST jurisdiction?
Knowing your GST jurisdiction is essential for several reasons. Firstly, it determines the correct tax office to handle your GST return, registration, compliance, and any queries or disputes. Each jurisdiction has specific rules and regulations that businesses must follow, which can affect how taxes are calculated and paid. Understanding your jurisdiction ensures you file returns accurately and on time, avoiding penalties for non-compliance.
Secondly, in case of audits or disputes, knowing your GST jurisdiction helps streamline communication with the relevant authorities. It also affects the place of supply rules, which dictate whether transactions are subject to Integrated GST (IGST), Central GST (CGST), or State GST (SGST). Correctly identifying your jurisdiction can also assist in getting refunds and resolving issues promptly.
Lastly, being aware of your GST jurisdiction can help businesses plan better by understanding the regional tax environment, leading to more effective financial planning and decision-making.
How to find or search for GST Jurisdiction?
To find out your GST jurisdiction, you can:
- Check your GST registration certificate
- Visit the CBIC portal and use the "know your jurisdiction" tool
- Look at your state's commercial tax website for more details.
How to obtain the contact details of your GST jurisdictional officer?
You can obtain the contact details of the GST Jurisdictional Officer by visiting the official GST portal of the relevant State or Union Territory
How to correct a wrongly informed GST jurisdiction?
If a taxpayer selects the wrong jurisdiction when applying for GST registration, it can be corrected. A request to change the jurisdiction details must be submitted separately to the administrative or IT cell of the relevant state to make the necessary changes.
Conclusion
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GST state code is a fundamental aspect of GST compliance in India, ensuring seamless tax transactions and fostering uniformity in tax processes across states and union territories. By leveraging the benefits of the GST state code and complementing it with a Bajaj Finserv Business Loan, businesses can unlock new growth opportunities.
