GST GST Returns

GST State Code List and Jurisdiction

GST State Code List and Jurisdiction

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. 

Table of Contents

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.

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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:

StateGST Code
Jammu and Kashmir01
Himachal Pradesh02
Punjab03
Chandigarh04
Uttarakhand05
Haryana06
Delhi07
Rajasthan08
Uttar Pradesh09
Bihar10
Sikkim11
Arunachal Pradesh12
Nagaland13
Manipur14
Mizoram15
Tripura16
Meghalaya17
Assam18
West Bengal19
Jharkhand20
Odisha21
Chhattisgarh22
Madhya Pradesh23
Gujarat24
Dadra and Nagar Haveli and Daman and Diu26
Maharashtra27
Karnataka29
Goa30
Lakshadweep31
Kerala32
Tamil Nadu33
Puducherry34
Andaman and Nicobar Islands35
Telangana36
Andhra Pradesh37
Ladakh (Newly Added)38
Other Territory97
Centre Jurisdiction99

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

GST Code State Wise

  • 01 GST state code – Jammu and Kashmir – JK
  • 02 GST state code – Himachal Pradesh – HP
  • 03 GST state code – Punjab – PB
  • 04 GST state code – Chandigarh – CH
  • 05 GST state code – Uttarakhand – UT
  • 06 GST state code – Haryana – HR
  • 07 GST state code – Delhi – DL
  • 08 GST state code – Rajasthan – RJ
  • 09 GST state code – Uttar Pradesh – UP
  • 10 GST state code – Bihar – BH
  • 11 GST state code – Sikkim – SK
  • 12 GST state code – Arunachal Pradesh – AR
  • 13 GST state code – Nagaland – NL
  • 14 GST state code – Manipur – MN
  • 15 GST state code – Mizoram – MI
  • 16 GST state code – Tripura – TR
  • 17 GST state code – Meghalaya – ME
  • 18 GST state code – Assam – AS
  • 19 GST state code – West Bengal – WB
  • 20 GST state code – Jharkhand – JH
  • 21 GST state code – Odisha – OR
  • 22 GST state code – Chattisgarh – CT
  • 23 GST state code – Madhya Pradesh – MP
  • 24 GST state code – Gujarat – GJ
  • 25 GST state code – Daman and Diu – DD
  • 26 GST state code – Dadra and Nagar Haveli – DN
  • 27 GST state code – Maharashtra – MH
  • 28 GST state code – Andhra Pradesh – AP
  • 29 GST state code – Karnataka – KA
  • 30 GST state code – Goa – GA
  • 31 GST state code – Lakshadweep Islands – LD
  • 32 GST state code – Kerala – KL
  • 33 GST state code – Tamil Nadu – TN
  • 34 GST state code – Pondicherry – PY
  • 35 GST state code – Andaman and Nicobar Islands – AN
  • 36 GST state code – Telangana – TS
  • 37 GST state code – Andhra Pradesh (New) – AD
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Here Is Visual Representation Of That

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 13th 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 13th 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.

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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.

FAQ

  1. What is the state code for 09 GST?

    The state code for 09 GST is Uttar Pradesh.

  2. Which state GST code is 08?

    The state GST code for 08 is Rajasthan.

  3. Which state code is 06?

    The state code for 06 is Haryana.

  4. What is state code 97 in GST?

    State code 97 in GST is for “Other Territory”. This code is used for businesses that are registered in India but not in any of the states or Union Territories.

  5. What is GST tax code?

    The GST tax code is a unique 15-digit number that is assigned to each taxpayer in India. The first two digits of the GST tax code are the state code.

  6. Which state code is 0 9?

    The state code for 0 9 is Uttar Pradesh.

  7. Which state GST code is 09?

    The state GST code for 09 is Uttar Pradesh.

  8. Which state GST code is 01?

    The state GST code for 01 is Jammu and Kashmir.

  9. What is state code list?

    The state code list is a list of all of the state codes in India. The state code list is used to identify the state in which a business is registered.

  10. Which state code is 03?

    The state code for 03 is Punjab.

  11. What is state code 24 in GST?

    The state code for 24 in GST is Gujarat.

  12. What is the Gstin code of Rajasthan?

    The GSTIN code of Rajasthan is 08.

  13. What is the GST code 7?

    The GST code for 7 is Delhi.

  14. What is the GST state code of UP?

    The GST state code of UP is 09.

  15. What is the state code of Uttar Pradesh?

    The state code of Uttar Pradesh is 09.

  16. Which state GST code is 32?

    The state GST code for 32 is Kerala.

  17. What is state code 99 in GST?

    State code 99 in GST is for “Special Economic Zone”. This code is used for businesses that are registered in a Special Economic Zone (SEZ) in India.

  18. What is the state code of Uttar Pradesh?

    The state code of Uttar Pradesh is 09.

  19. Which state code is 28?

    The state code for 28 is Andhra Pradesh.

  20. Which state code is 23?

    The state code for 23 is Madhya Pradesh.

  21. Which state code is 26?

    The state code for 26 is Dadra and Nagar Haveli.

  22. What is the state code of Chhattisgarh?

    The state code of Chhattisgarh is 22.

  23. What is the state code of Chhattisgarh for GST?

     The state code of Chhattisgarh for GST is 22.

  24. What is state 23 code?

    State code 23 is for Madhya Pradesh.

  25. What is GST state code?

    The GST state code is a unique two-digit number that is assigned to each state in India. The GST state code is used to identify the state in which a business is registered.

  26. Which state code is 5?

    The state code for 5 is Uttarakhand.

  27. Which state GST code is 5?

    The state GST code for 5 is Uttarakhand.

  28. Which state code is 37?

    The state code for 37 is Andhra Pradesh

  29. What is the GST code 6?

    The GST code for 6 is Haryana.

  30. What is 29 states code in GST?

    The state code for 29 in GST is Karnataka.

  31. Which state GST code is 28?

    The state GST code for 28 is Andhra Pradesh.

  32. How many state codes are there in GST?

    There are 36 state codes in India, including 28 states and 8 Union Territories.

  33. What is the code 27 in GST?

    The code 27 in GST is for Maharashtra.

  34. What is state UT code?

    State UT code refers to the two-digit code assigned to each state and Union Territory in India for the purpose of Goods and Services Tax (GST). The first two digits of the 15-digit GSTIN (GST Identification Number) represent the state or Union Territory code.

  35. Which state code is 33?

    The state code for 33 is Tamil Nadu.

  36. Which state code is 24?

    The state code for 24 is Gujarat.

  37. Which state code 22?

    The state code for 22 is Chhattisgarh.

  38. Which state code is 32?

    The state code for 32 is Kerala.

  39. Which state code is 23 in GST?

    The state code for 23 in GST is Madhya Pradesh.

  40. What is the state code 23 in MP?

    The state code 23 in MP is Madhya Pradesh.

  41. Which state code is 2 33 GST?

    There is no state code “2 33” for GST. The correct state code for Andhra Pradesh (New) is 37.

  42. Which state code is 24 for GST?

    The state code for 24 for GST is Gujarat.

  43. Which state code is 22 for GST?

    The state code for 22 for GST is Chhattisgarh.

  44. What is state code 10?

    The state code for 10 is Punjab.

  45. What is state code as per GST?

    The state code as per GST is a unique two-digit number that is assigned to each state and Union Territory in India. The state code is used to identify the state or Union Territory in which a business is registered for GST.

  46. What is the GST code of MP?

    The GST code of MP is 23.

  47. Which state code is GST 23?

    The state code for GST 23 is Madhya Pradesh.

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