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List of State Code Under GST

Under GST, a state and union territories are represented using GST State Code List. The GST State Code list is in numerical form such as the state code for Delhi is 07, in a similar way for Uttar Pradesh it is 09 and so forth.

There could be a spelling error in writing alphabetic state code in GST Invoice & GST Return data which may cause problem in processing invoice & finding correct GST liabilities & also in filing GST Return but if codes are small & fixed so there are less chances of mistakes in mentioning state through such codes. In GST, the government has provided a list of numerical state code of every state.

Where we need State Code in GST?

In GST state code is used in:

  • GST Identification Number (GSTIN) &
  • in identifying “Place of Supply”
  1. GSTIN starts with state code; first 2 digits are state code for example in GSTIN 08AAEPM0111C1Z8 starting 2 digit “08” is state code of Rajasthan.
  2. “Place of Supply” is required to find whether IGST will be charged or CGST & SGST will be charged. If Supplier State Code & “Place of Supply” State code is different than IGST will be charged & if Supplier state code & Place of Supply state code is same than CGST & SGST will be charged.

For example:

  • Supplier State code is “08” and place of supply is “09” then IGST will be charged in invoice.
  • Supplier State code is “08” and place of supply is also “08” then CGST & SGST will be charged in invoice.

In GST Invoice under place of supply field state code is mentioned. Supplier & buyer state code is identified from first two digits of their GSTIN and accordingly IGST or CGST & SGST/UTGST are charged.

Here is the List of State Code under GST:

GST State Code State
1 JAMMU AND KASHMIR
2 HIMACHAL PRADESH
3 PUNJAB
4 CHANDIGARH
5 UTTARAKHAND
6 HARYANA
7 DELHI
8 RAJASTHAN
9 UTTAR PRADESH
10 BIHAR
11 SIKKIM
12 ARUNACHAL PRADESH
13 NAGALAND
14 MANIPUR
15 MIZORAM
16 TRIPURA
17 MEGHLAYA
18 ASSAM
19 WEST BENGAL
20 JHARKHAND
21 ODISHA
22 CHATTISGARH
23 MADHYA PRADESH
24 GUJARAT
25 DAMAN AND DIU
26 DADRA AND NAGAR HAVELI
27 MAHARASHTRA
28 ANDHRA PRADESH (old)
29 KARNATAKA
30 GOA
31 LAKSHWADEEP
32 KERALA
33 TAMIL NADU
34 PUDUCHERRY
35 ANDAMAN AND NICOBAR ISLANDS
36 TELANGANA
37 ANDHRA PRADESH (NEW)

 

Know Your GST Jurisdiction

GST Jurisdiction is needed by a person at the time of registering under GST as he has to mention the details regarding the State, Zone, Division and Range.

So to check GST Jurisdiction a taxpayer has to visit CBEC GST: Know Your Jurisdiction

Afterwards, he needs to select your state, zone, division and range.

Know Your Jurisdiction

GST Jurisdiction

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