GST State Code List and Jurisdiction

Ashish M. Shaji

03 Mar, 2021

As you all know, GST (Goods and Services Tax) was introduced in 2017, and the classified category of business are required to get a unique GST identification number. The GST identification number is a combination of several numbers, and the first two numbers are made of state code. Just like any registered dealer, states also have registered state code for GST. In this article, we shall look at the GST state code list and jurisdiction. 

An overview on GST

GST is a tax that is paid by customers when they purchase goods or services. The payers don’t pay these taxes directly, but they pay along with the cost they spend during their purchase. Usually, the government charges the manufacturers with GST. The manufacturers thereafter add GST to their product at the time of selling the products.

What is GST State Code?

Every state in India is given a state code. This helps in knowing where a business entity or taxpayer is from. It is a two-digit number, and the list of these numbers for all states in India constitutes the GST State Code list.

The code is fixed and small, which makes less the possibility of mistakes in the filing of GST Returns and in processing GST invoices. The first two digits of GSTIN (Goods and Services Tax Identification Number) reflects the state code of GST. For instance- in case of GSTIN 08AAEPM0122C1Z8- the first two digits shows us that the business is located in Rajasthan. All in all, GSTIN is a 15 digit alphanumeric unique identification number given to a taxpayer who is registered under GST.

What is the use of GST State Code?

This GST Code helps the government to assess whether to charge IGST, SGST, or CGST on a taxpayer or a business entity. From the Goods and Services Tax Identification Number of a buyer, displayed in the “Place of Supply” Section of GST invoice, the state code of GST of the buyer can be obtained. In case where the state code of both buyer and supplier is different, then IGST will be charged. In case where the two state codes are similar, then SGST and CGST shall be charged.

The code list can be used by a taxpayer while registering for GST and entering invoice details in GST Returns.

List of GST State Code

Here is the list of State Code:

It may be noted that the GST state code of Daman Diu was 25 before January 26, 2020.

How to know your GST Jurisdiction?

At the time of registering on the GST portal, a taxpayer is required to submit details regarding his GST jurisdiction as well. You can know your GST jurisdiction by following the below mentioned details.

On GST Portal

• Once you register on the portal, you are required to visit the homepage of GST^[1];
• Thereafter click on Search and click on taxpayer option; and
• Enter your GSTIN. All your details will be displayed on the screen along with the state and central jurisdiction.

On CBIC website

In case you wish to know under which GST jurisdiction you come under, you may refer to the website of CBIC and follow the below mentioned steps.

• Go to the CBIC page;
• Select the state where you operate;
• Select the relevant zone, division, and relevant range; and
• Then you would be able to see your jurisdiction on screen.

GSTIN- User Guidelines

The user guidelines are as follows:

• For seller, the code must be 10 characters long. In case it’s less than 10, give prefix 0;
• The GST number should be at least 15 characters long;
• The first two digits of GSTIN represents the state code, the next ten numbers will be the PAN number of the taxpayer;
• The 13^th digit reflects the number of business registrations it has within the PAN state;
• The fourteenth digit is not in use, and therefore, it would be Z by default; and
• The final digit shall be the check code.

Example of GSTIN Format

To understand GSTIN more precisely, we have provided you an example below.

For instance, if the GSTIN of a business is – 33AABBB1212B2ZE

Here the first two digits represent the state code of Tamil Nadu. The next ten digits represent the PAN number of the taxpayer. The 13^th digit represents the number of registrations under a PAN. The fourteenth digit as stated above, is by default Z. The final digit is an alphanumeric character that shows the check code.

It may be noted that GSTIN is a crucial thing and without it no business can function. The businesses gets recognized by this unique number. It’s a well-crafted number where every digit denotes something.

Conclusion

It is imperative for businesses to know the structure of GSTIN. It helps in ensuring that the supplier has quoted the correct GSTIN in their invoices. Further, it ensures that one mentions their GSTIN correctly. Therefore it also becomes important for businesses to know the GST state code list, which forms the first two digits of GSTIN.

Read our article: GST Return: GST-registered small biz to file 4 sales returns in a year from January