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”

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.
“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:

S.No	State Name	Alpha Code	GST State Code
1	Andaman and Nicobar Islands	AN	35
2	Andhra Pradesh	AP	37
3	Arunachal Pradesh	AR	12
4	Assam	AS	18
5	Bihar	BR	10
6	Chandigarh	CH	4
7	Chhattisgarh	CG	22
8	Dadra and Nagar Haveli	DN	26
9	Daman and Diu	DD	25
10	Delhi	DL	7
11	Goa	GA	30
12	Gujarat	GJ	24
13	Haryana	HR	6
14	Himachal Pradesh	HP	2
15	Jammu and Kashmir	JK	1
16	Jharkhand	JH	20
17	Karnataka	KA	29
18	Kerala	KL	32
19	Ladakh	LA	38
20	Lakshadweep	LD	31
21	Madhya Pradesh	MP	23
22	Maharashtra	MH	27
23	Manipur	MN	14
24	Meghalaya	ML	17
25	Mizoram	MZ	15
26	Nagaland	NL	13
27	Odisha	OR	21
28	Other Territory	OT	97
29	Puducherry	PY	34
30	Punjab	PB	3
31	Rajasthan	RJ	8
32	Sikkim	SK	11
33	Tamil Nadu	TN	33
34	Telangana	TS	36
35	Tripura	TR	16
36	Uttar Pradesh	UP	9
37	Uttarakhand	UA	5
38	West Bengal	WB	19
39	Foreign Country	FC	96

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