Ritika Agarwal
Table of Contents
What is GST State Code?
Our country India consists of 28 States and 8 Union Territories, so in the GST system, each state is allotted with a two-digit numerical code which will help to identify the business entity.
The first two digits of GSTIN represent the state code in which the business entity is registered under GST law and carrying out his business.
When do we need State Code in GST?
GST state code is mostly needed in the following cases:
- To check where the business is registered. The first two digits of the GST Identification Number denotes the State Code in which the taxpayer has obtained registration. For example, the State Code for Delhi is “07”, So GSTIN will be written as "07XXXXXXXXXXXXX".
- To decide whether IGST or SGST/CGST will be charged. If the code of the seller is the same as the code of place of supply, CGST and SGST are charged. If the code of the seller is different from the code of place of supply, IGST is charged.
List of GST State Codes
The government has provided a list of numerical state code of every state which are as follows:
|
State Name |
State Code |
Alphabetical Code |
|
Jammu and Kashmir |
01 |
JK |
|
Himachal Pradesh |
02 |
HP |
|
Punjab |
03 |
PB |
|
Chandigarh |
04 |
CH |
|
Uttarakhand |
05 |
UT |
|
Haryana |
06 |
HR |
|
Delhi |
07 |
DL |
|
Rajasthan |
08 |
RJ |
|
Uttar Pradesh |
09 |
UP |
|
Bihar |
10 |
BH |
|
Sikkim |
11 |
SK |
|
Arunachal Pradesh |
12 |
AR |
|
Nagaland |
13 |
NL |
|
Manipur |
14 |
MN |
|
Mizoram |
15 |
MI |
|
Tripura |
16 |
TR |
|
Meghalaya |
17 |
ME |
|
Assam |
18 |
AS |
|
West Bengal |
19 |
WB |
|
Jharkhand |
20 |
JH |
|
Odisha |
21 |
OR |
|
Chattisgarh |
22 |
CT |
|
Madhya Pradesh |
23 |
MP |
|
Gujarat |
24 |
GJ |
|
Daman and Diu |
25 |
DD |
|
Dadra and Nagar Haveli |
26 |
DN |
|
Maharashtra |
27 |
MH |
|
Andhra Pradesh |
28 |
AP |
|
Karnataka |
29 |
KA |
|
Goa |
30 |
GA |
|
Lakshadweep Islands |
31 |
LD |
|
Kerala |
32 |
KL |
|
Tamil Nadu |
33 |
TN |
|
Pondicherry |
34 |
PY |
|
Andaman and Nicobar Islands |
35 |
AN |
|
Telangana |
36 |
TS |
|
Andhra Pradesh (New) |
37 |
AD |
Please note: The Union territory of Daman and Diu (25 DD) and Dadra and Nagar Haveli (26 DN) are merged so State Code 25 will be switched over to the New State Code of 26 w.e.f. 01-08-2020. Due to the change in State Code, all existing active taxpayers having GSTIN with UT code 25 will be given new GSTIN with UT Code 26
GST code of Union Territory/Central Jurisdiction
- Other Territory: The code is 97 include Union Territories like Dadra and Nagar Haveli, Daman and Diu, Lakshadweep etc.
- Centre Jurisdiction: The code is 99 which might include transactions related to central government operations or certain inter-state transactions.
FAQs related to GST State Code:
Which state code is required in case of export?
An exporter supplies goods or services outside India. The Place of Supply would be the location of the buyer. Since the buyer is located outside India, the exporter should select GST State Code 97 – Other Territory to enter details in GST Return.
What is the GSTIN number?
GST Number (GSTIN) is a unique 15 digit number which is allotted to the assessee at the time of filing an application for registration for Goods & Service Tax. Here is the breakdown of the 15-digit GSTIN format:
- The first two digits represent the state code. For example, 07 stands for Delhi and 09 is for Uttar Pradesh.
- The next ten digits are the PAN number of the taxpayer or business.
- The 13th digit is the number of registrations in a state for the same PAN. It will be an alphanumeric digit.
- The 14th digit is alphabet 'Z' by default
- The last digit is a check code to detect errors. It can be an alphabet or a number.
CAclubindia
