GST State Code List and Jurisdiction

Last Updated at: May 30, 2020
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GST State Code List and Jurisdiction

GST, or Goods and Services Tax, is a tax that customers pay whenever they purchase goods or services. Goods such as clothes, electronics, food, items of daily needs, travel, transportation, etc are all included under GST. GST as a concept is an “Indirect Tax”. The payers don’t directly pay these taxes but pay along with the cost they spend during their purchase or transfer of goods and services. The government usually charges the manufacturers with GST. The manufacturers then add GST to their product while selling them to the end customers.

When you register your business entity on the GST portal, you will be given a temporary GST number to start with. After 7 working days, subject to the submission of proper documents, you will be allotted a permanent GST number. This GST number will appear from then onwards on all the invoices submitted or received by you.

No business is allowed to operate without the GSTIN (GST Identification Number). The GSTIN helps the businesses to be recognized. It also allows the suppliers to find out whether they are transacting with a registered business and whether the details mentioned by the business are correct or not. The GSTIN may look like a random number or digit code to you. But it is a well-crafted number with each of the digits having a particular meaning.

What is the GST State Code List?

To make it easier to know where a business entity or taxpayer is from, every state in India has been given a State Code. It is a two-digit number and the list of such numbers for all the Indian States constitute the GST State Code list India. These codes are fixed and small so that there is less chance of mistakes in filing GST Returns and in processing GST invoices. The first 2 digits of a GSTIN signify the GST State Code. For example, in GSTIN 08AAEPM0122C1Z8, the first 2 digits (08) denote that the business is located in Rajasthan.

The GST State Code also helps the Government to assess whether to charge IGST, SGST or CGST on a taxpayer or a business entity. From the GSTIN of the buyer, mentioned in the “Place of Supply” section of a GST invoice, the GST State code of the buyer is obtained. If the State Code of both the buyer and the supplier is different, IGST will be charged. If these two State codes are the same, SGST and CGST will be charged.

For example, if

  • Supplier State code is “09” and place of supply State Code is “08” then IGST will be charged in the GST invoice.
  • Both the Supplier State code and place of supply are “09” then CGST and SGST will be charged in the GST invoice.

Get Online GST Registration

Here is the list of the Indian GST State Code for all the States and Union Territories, based on the Census of 2011-

S.no.
State Name
State Code
1 Andaman and Nicobar Islands 35
2 Andhra Pradesh 37
3 Arunachal Pradesh 12
4 Assam 18
5 Bihar 10
6 Chandigarh 4
7 Chhattisgarh 22
8 Dadra and Nagar Haveli 26
9 Daman and Diu 25
10 Delhi 7
11 Goa 30
12 Gujarat 24
13 Haryana 6
14 Himachal Pradesh 2
15 Jammu and Kashmir 1
16 Jharkhand 20
17 Karnataka 29
18 Kerala 32
19 Lakshadweep Islands 31
20 Madhya Pradesh 23
21 Maharashtra 27
22 Manipur 14
23 Meghalaya 17
24 Mizoram 15
25 Nagaland 13
26 Odisha 21
27 Pondicherry 34
28 Punjab 3
29 Rajasthan 8
30 Sikkim 11
31 Tamil Nadu 33
32 Telangana 36
33 Tripura 16
34 Uttar Pradesh 9
35 Uttarakhand 5
36 West Bengal 19

 

For the GST state code list in pdf and the GST state code list in excel, you may click here.

How to find out your GST Jurisdiction?

While registering in the GST portal, a taxpayer needs to submit details about his GST jurisdiction also. You can find out your GST jurisdiction as mentioned below-

On the GST portal

  • After you register on the GST portal, visit the GST homepage ( https://gst.gov.in)
  • Click ‘search’ and select the ‘taxpayer’ option.
  • Enter your GSTIN. All your details, along with the state and central jurisdiction will be displayed on the screen. Your jurisdiction will be displayed in red colour.

On the CBEC website

If you want to know the GST jurisdiction you fall under, before you register yourself on the GST portal, you can refer to the CBEC website as mentioned below-

What is a GST Identification Number (GSTIN)?

The government provides a 15 digit number that is unique to all GST registered individuals or businesses. It is the Goods and Services Tax Identification Number (GSTIN). The government body provides it as a certificate of registration to the applicant if the registration is approved.

The application can check their GSTIN in the official GST Portal Online. 

 

Format of GSTIN

The Goods and Services Tax Identification Number (GSTIN) consists of 15 digits in a combination of alphanumeric numbers. It is based on PAN number and the state code. 

  • The First Two Digits represent the particular State Code.
  • The next Ten Digits shows the PAN number or the TAN number.
  • The thirteenth digit indicates the number of registration that is made under a single PAN.
  • The fourteenth digit depicts the business nature. The default code is “Z”.
  • The fifteenth digit is an alphanumeric character indicating the check code.

Example for GSTIN Format :

For example, if the business’ GSTIN is 33AABBB1212B2ZE.

  • The first two digits are representing the Tamilnadu state code.
  • The next ten digits are representing the PAN or the TAN number.
  • The thirteenth digit represents the number of registration under a single PAN, in this case, it’s 2.
  • The fourteenth digit indicates the business nature and is set in default (Z).
  • The fifteenth digit is an alphanumeric character indicating the check code(E).
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GST State Code List and Jurisdiction

2081

GST, or Goods and Services Tax, is a tax that customers pay whenever they purchase goods or services. Goods such as clothes, electronics, food, items of daily needs, travel, transportation, etc are all included under GST. GST as a concept is an “Indirect Tax”. The payers don’t directly pay these taxes but pay along with the cost they spend during their purchase or transfer of goods and services. The government usually charges the manufacturers with GST. The manufacturers then add GST to their product while selling them to the end customers.

When you register your business entity on the GST portal, you will be given a temporary GST number to start with. After 7 working days, subject to the submission of proper documents, you will be allotted a permanent GST number. This GST number will appear from then onwards on all the invoices submitted or received by you.

No business is allowed to operate without the GSTIN (GST Identification Number). The GSTIN helps the businesses to be recognized. It also allows the suppliers to find out whether they are transacting with a registered business and whether the details mentioned by the business are correct or not. The GSTIN may look like a random number or digit code to you. But it is a well-crafted number with each of the digits having a particular meaning.

What is the GST State Code List?

To make it easier to know where a business entity or taxpayer is from, every state in India has been given a State Code. It is a two-digit number and the list of such numbers for all the Indian States constitute the GST State Code list India. These codes are fixed and small so that there is less chance of mistakes in filing GST Returns and in processing GST invoices. The first 2 digits of a GSTIN signify the GST State Code. For example, in GSTIN 08AAEPM0122C1Z8, the first 2 digits (08) denote that the business is located in Rajasthan.

The GST State Code also helps the Government to assess whether to charge IGST, SGST or CGST on a taxpayer or a business entity. From the GSTIN of the buyer, mentioned in the “Place of Supply” section of a GST invoice, the GST State code of the buyer is obtained. If the State Code of both the buyer and the supplier is different, IGST will be charged. If these two State codes are the same, SGST and CGST will be charged.

For example, if

  • Supplier State code is “09” and place of supply State Code is “08” then IGST will be charged in the GST invoice.
  • Both the Supplier State code and place of supply are “09” then CGST and SGST will be charged in the GST invoice.

Get Online GST Registration

Here is the list of the Indian GST State Code for all the States and Union Territories, based on the Census of 2011-

S.no.
State Name
State Code
1 Andaman and Nicobar Islands 35
2 Andhra Pradesh 37
3 Arunachal Pradesh 12
4 Assam 18
5 Bihar 10
6 Chandigarh 4
7 Chhattisgarh 22
8 Dadra and Nagar Haveli 26
9 Daman and Diu 25
10 Delhi 7
11 Goa 30
12 Gujarat 24
13 Haryana 6
14 Himachal Pradesh 2
15 Jammu and Kashmir 1
16 Jharkhand 20
17 Karnataka 29
18 Kerala 32
19 Lakshadweep Islands 31
20 Madhya Pradesh 23
21 Maharashtra 27
22 Manipur 14
23 Meghalaya 17
24 Mizoram 15
25 Nagaland 13
26 Odisha 21
27 Pondicherry 34
28 Punjab 3
29 Rajasthan 8
30 Sikkim 11
31 Tamil Nadu 33
32 Telangana 36
33 Tripura 16
34 Uttar Pradesh 9
35 Uttarakhand 5
36 West Bengal 19

 

For the GST state code list in pdf and the GST state code list in excel, you may click here.

How to find out your GST Jurisdiction?

While registering in the GST portal, a taxpayer needs to submit details about his GST jurisdiction also. You can find out your GST jurisdiction as mentioned below-

On the GST portal

  • After you register on the GST portal, visit the GST homepage ( https://gst.gov.in)
  • Click ‘search’ and select the ‘taxpayer’ option.
  • Enter your GSTIN. All your details, along with the state and central jurisdiction will be displayed on the screen. Your jurisdiction will be displayed in red colour.

On the CBEC website

If you want to know the GST jurisdiction you fall under, before you register yourself on the GST portal, you can refer to the CBEC website as mentioned below-

What is a GST Identification Number (GSTIN)?

The government provides a 15 digit number that is unique to all GST registered individuals or businesses. It is the Goods and Services Tax Identification Number (GSTIN). The government body provides it as a certificate of registration to the applicant if the registration is approved.

The application can check their GSTIN in the official GST Portal Online. 

 

Format of GSTIN

The Goods and Services Tax Identification Number (GSTIN) consists of 15 digits in a combination of alphanumeric numbers. It is based on PAN number and the state code. 

  • The First Two Digits represent the particular State Code.
  • The next Ten Digits shows the PAN number or the TAN number.
  • The thirteenth digit indicates the number of registration that is made under a single PAN.
  • The fourteenth digit depicts the business nature. The default code is “Z”.
  • The fifteenth digit is an alphanumeric character indicating the check code.

Example for GSTIN Format :

For example, if the business’ GSTIN is 33AABBB1212B2ZE.

  • The first two digits are representing the Tamilnadu state code.
  • The next ten digits are representing the PAN or the TAN number.
  • The thirteenth digit represents the number of registration under a single PAN, in this case, it’s 2.
  • The fourteenth digit indicates the business nature and is set in default (Z).
  • The fifteenth digit is an alphanumeric character indicating the check code(E).
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