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List of State Code Under GST

Updated on June 12th, 2019 in GST

GST State Code

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

 

Comments 3

Shekhar Singh

March 20, 2018

example is good.

Upendra Singh

March 21, 2018

Nice

Mod Bahauddin

November 24, 2018

It is very good knowledge for every GST Dealers

Comments are closed.

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