GST State Codes

Master their meaning, purpose, and location in GSTINs. Streamline tax compliance, optimise operations, gain confidence in India's tax system.

Introduction

GSTIN acts as a unique identifier for businesses registered under the unified GST system in India. This 15-digit code, assigned during migration or registration, simplifies tax compliance and administration. It comprises your state code, PAN number, registration number, and a check digit for verification.

List of GST State Codes

GST State Code	State Name
1	Assam
2	Meghalaya
3	Mizoram
6	Bihar
7	Jharkhand
9	Arunachal Pradesh
10	West Bengal
14	Nagaland
15	Manipur
16	Odisha
17	Sikkim
18	Tripura
19	Andaman & Nicobar
20	Uttar Pradesh
21	Uttarakhand
29	Delhi
30	Punjab
34	Haryana
39	Chandigarh
44	Jammu & Kashmir
46	Himachal Pradesh
50	Rajasthan
54	Gujarat
60	Maharashtra
67	Daman & Diu
68	Goa
69	Dadra & Nagar Haveli
70	Madhya Pradesh
71	Chhattisgarh
80	Andhra Pradesh
84	Karnataka
89	Lakshadweep
90	Tamil Nadu
96	Kerala
99	Puducherry

How to Identify State Name from GST Number

Locate the GST State Code

• The first two digits of a 15-digit GSTIN (Goods and Services Tax Identification Number) represent the GST State Code.
• Focus on these first two digits to determine the state.

Refer to the GST State Code Chart

• Match the GST State Code you’ve identified with the corresponding state in the official GST State Code list.
• You can find this list online on the GST Portal or various government websites. I’ve also provided the complete list below for your convenience.

Example: If a GSTIN is 07AACCE9455M1ZK, the GST State Code is 07, which corresponds to Delhi.

Where Do We Use GST State Codes?

• GSTIN (Goods and Services Tax Identification Number): The first two digits of a 15-digit GSTIN represent the GST State Code, indicating the state or union territory where the business is registered.
• GST Returns: When filing GST returns, you’ll need to accurately select the GST State Code to ensure proper tax reporting and compliance.
• Invoices: Businesses must display their GSTIN, including the GST State Code, on all invoices and other tax-related documents.
• E-Way Bills: When generating e-way bills for goods transportation, the GST State Code of the supplier, recipient, and transporter are required.
• GST Portal: The GST State Code is used for various activities on the GST portal, such as registration, filing returns, and making payments.

GST Jurisdiction

• Definition: GST jurisdiction refers to the specific tax administrative division under which a taxpayer falls. It’s crucial for determining the correct tax authorities, filing returns, and compliance matters.
• Factors Determining Jurisdiction:
  • Location of business premises
  • Nature of business activities
  • Place of supply of goods or services

Our GST calculator India helps you figure out the exact GST amount. Try our online GST calculator today!

How to Find GST Jurisdiction

1. GSTIN Verification: The first two digits of a GSTIN indicate the state code, providing a basic idea of jurisdiction.
2. GST Portal: The GST portal offers a “GST Jurisdiction Finder” tool to help you determine the correct jurisdiction based on your PAN, address, and other details.
3. GST Registration Certificate: The jurisdiction is explicitly mentioned on your GST new registration certificate.
4. Contacting Tax Authorities: If you’re still uncertain, reach out to the GST helpdesk or your local tax authorities for guidance. Get in touch with a Vakilsearchexpert.

Frequently Asked Questions

Can a business have multiple GST State Codes?

Yes, a business can have multiple GST State Codes if it has branches or business operations in different states or union territories. Each branch or business location will have a separate GSTIN with the corresponding state code.

How often is the GST State Code List updated?

The GST State Code List is generally updated when there are changes in the administrative structure of states or union territories, such as the creation of new states or mergers. However, such updates are not frequent and are usually communicated through official notifications.

Does the GST State Code affect the amount of GST charged?

No, the GST State Code itself does not directly affect the amount of GST charged. The GST rates are determined by the Goods and Services Tax Council (GSTC) and are applicable across all states and union territories. However, the state code is crucial for determining the correct tax jurisdiction and ensuring compliance with GST regulations.

Which state has the GST code 33 in the GST list of India?

The GST code 33 belongs to the state of Tamil Nadu.

What is the 07 GST state code?

The 07 GST state code represents Delhi.