Goods and Services Tax (GST) State Codes List
An entire list on GST State Codes
- Introduction
- Positive impacts of GST
- Purpose of GST State Code
- How do you identify the state name from the GST number?
- List of all the GST State Codes
- Where Do We Need the GST State Code?
- Which state code should you use for export?
- Understand your GST jurisdiction
- GST jurisdiction classification
- Conclusion
- FAQs
Introduction to GST State code list
The Goods and Services Tax Identification Number (GSTIN) is a 15-digit unique identification number provided to a taxpayer registered under the GST.
GSTIN and knowledge about its structure are essential for all kinds of businesses. The Government of India introduced the State Code in GST to ensure that suppliers have the correct GSTIN in their invoices and that they mention the correct GSTIN to customers. This is because the Input Tax Credit (ITC) depends on this factor.
The taxpayer uses the GST state code while registering for GST and entering invoice details in GST Returns.
The 15-digit GSTIN number consists of the following:
- 2 digits signifying the State code
- 10-digit PAN number
- 1 digit signifying the number of registrations
- 2 digits having default and checksum values
What are the positive impacts of GST?
Increased foreign investment:
Since the introduction of GST, India has become a single market, and foreign investment has increased. Exports in India have expanded because the decreased prices of its products made them more competitive in the global market.
Less Taxes:
The Central and State GST has replaced several taxes and fees that existed before the introduction of the GST.
Lowering business expenses:
The Goods and Services Tax (GST) has changed the VAT in India.
We don’t need to pay multiple taxes in different states at different rates. Because it is a unified tax system for all Indian states, we have already eliminated different taxes and charges on our enterprises.
Clarity:
The tax authority has started operating without corruption. Also, disclosed sales invoices of TAX applied have brought complete clarity.
Purpose of GST State Code
GST state code is essential for the following cases:
- To know where the business is registered.
The first 2 digits of the GSTIN show the State Code in which the taxpayer has registered. For example, the State Code for Karnataka is “29”, So GSTIN will be “29XXXXXXXXXXXXX”.
- To decide whether IGST /SGST/CGST is charged.
- If the seller’s code is the same as the code for the place of supply, then CGST and SGST are charged.
- If the seller’s code differs from the code for the place of supply, then IGST is charged.
How do you identify the state name from the GST number?
Every taxpayer registered for GST is given a unique 15-digit number, the GST Identification Number (GSTIN). The GSTIN is organised as follows:
The first two digits are the GST State Code, the next ten digits are the taxpayer’s PAN number, the thirteenth digit represents the number of registrations an entity has under the same PAN in that State, the fourteenth digit is always ‘Z’, and the last digit is the check code.
List of all the GST State Codes
The table shows the complete list of GST State Codes:
| STATE NAME | STATE CODE |
| JAMMU AND KASHMIR | 1 |
| HIMACHAL PRADESH | 2 |
| PUNJAB | 3 |
| CHANDIGARH | 4 |
| UTTARAKHAND | 5 |
| HARYANA | 6 |
| DELHI | 7 |
| RAJASTHAN | 8 |
| UTTAR PRADESH | 9 |
| BIHAR | 10 |
| SIKKIM | 11 |
| ARUNACHAL PRADESH | 12 |
| NAGALAND | 13 |
| MANIPUR | 14 |
| MIZORAM | 15 |
| TRIPURA | 16 |
| MEGHALAYA | 17 |
| ASSAM | 18 |
| WEST BENGAL | 19 |
| JHARKHAND | 20 |
| ODISHA | 21 |
| CHHATTISGARH | 22 |
| MADHYA PRADESH | 23 |
| GUJARAT | 24 |
| DADRA AND NAGAR HAVELI AND DAMAN AND DIU (NEWLY MERGED UT) | 26* |
| MAHARASHTRA | 27 |
| ANDHRA PRADESH (BEFORE DIVISION) | 28 |
| KARNATAKA | 29 |
| GOA | 30 |
| LAKSHADWEEP | 31 |
| KERALA | 32 |
| TAMIL NADU | 33 |
| PUDUCHERRY | 34 |
| ANDAMAN AND NICOBAR ISLANDS | 35 |
| TELANGANA | 36 |
| ANDHRA PRADESH (NEWLY ADDED) | 37 |
| LADAKH (NEWLY ADDED) | 38 |
| OTHER TERRITORY | 97 |
| CENTRE JURISDICTION | 99 |
Where Do We Need the GST State Code?
The GST state code is essential in many parts of the GST system. This is where it’s needed:
GST Registration
The state code determines the taxpayer’s jurisdiction when registering for GST registration. Accurate State and central jurisdiction information is required for an authentic GST registration. An officer reviews this information before the GSTIN is issued. The state code guides the applicant to the appropriate tax authority based on their state or union territory, ensuring smooth registration and compliance.
GST Invoice and e-Invoicing
The state code is essential in GST invoicing and e-invoicing because it is a part of the GSTIN. It helps to identify the supply source by displaying the buyer’s or seller’s current State. Understanding the correct origin and destination states ensures that the correct GST tax rates are applied, whether the transaction is interstate or intrastate, which avoids mistakes. Using the wrong state code can result in improper charges, such as applying CGST and SGST instead of IGST or vice versa.
GSTR-1 and GSTR-3B Return Reporting
When filing GSTR-1 and GSTR-3B returns, the state code divides transactions by state or union territory. This classification is essential for identifying state-specific tax liabilities and revenue sharing among states, as well as ensuring destination-based taxation compliance.
Which state code should you use for export?
An exporter supplies goods/services in India, and the Place of Supply is the location of the buyer. If the buyer is located outside India, the exporter should select GST State Code 97 – Other Territory to enter details in GST Return.
Understand your GST jurisdiction
The Central Board of Indirect Taxes allows business entities to know the GST jurisdiction. A taxpayer business entity can contact jurisdictional officers to dispute credit payments or any other related matter.
Follow this easy method to find your GST jurisdiction:
- Log on to the Central Board of Indirect Taxes-GST website
- Click the “Know your jurisdiction” tab
- When the screen appears, choose your State from the drop-down option.
- After selecting the State, you must choose the “zone.”
- The jurisdiction range will be displayed on the screen after choosing the division.
- Once you know your precise GST jurisdiction, you may obtain detailed information.
Knowing your jurisdiction provides a great deal of transparency and allows you to resolve your grievances quickly. Additionally, taxpayers can use the GST self-help portal to get assistance with various issues.
GST Jurisdiction Classification
There are two different kinds of GST jurisdictions: Central Jurisdiction and State Jurisdiction.
The State Jurisdictions are those that have been examined or are being assessed by the relevant State government. On the other side, the Central Jurisdictions are those under the Central Government’s direct administration.
The division of the Central and State jurisdictions is done by CGST Circular No. 21/2017, issued September 20, 2017.
- According to the regulations, the State government will receive 90% of taxpayers whose total revenue is less than Rs. 1.5 crore. The central government will own the remaining 10%.
- On the other hand, the State government would receive 50% of the taxpayers with a total turnover of more than Rs. 1.5 crore and the Central government will receive the remaining 50%.
The division of GST taxpayers is computer-driven and carried out at the state level. Stratified random sampling is adopted for this, considering the taxpayer’s geographical location and type of registration.
As a result, the jurisdictions under GST are classified into the following levels according to their hierarchy and size:
- Zone
- Commissionerates
- Division offices
- Range offices
Conclusion
In conclusion, GST has many advantages for small and medium-sized businesses, including ease of use, digital and faster processes. Many aspiring business owners can easily take their ideas and start their companies.
Small business owners can look forward to expansion and growth plans due to their more accessible access to the national market.,without focusing more on state-specific tax avoidance techniques.
We have reached the end of this post. Please share your queries with us in the comment section below.
FAQs
1. How can I find the state code in my GST number?
Ans: The first two digits of a GST number are the state code GST. For example, 27 in 27AATFV1462C is the GST state code for Maharashtra.
2. In GST, what is state code 99?
Ans: 99 state code is the central jurisdiction.
3. When was GST implemented in India?
4. What are the penalties for entering an incorrect GST state code?
Ans: Using the incorrect state code might result in invoice rejection, a need to re-issue the invoice, incorrect tax calculation, potential extra tax payments, delays in processing the GST return, and interest and penalties on unpaid tax.
