Under GST, state and union territories are represented using the GST State Code List. The GST State Code list is in numerical form such as 07 GST state code is for Delhi, in a similar way 09 GST state code is for Uttar Pradesh and so forth.
There could be a spelling error in writing alphabetic state code in GST Invoice & GST Return data which may cause problems in processing invoices & finding correct GST liabilities & also in filing GST Return but if codes are small & fixed so there are fewer chances of mistakes in mentioning state through such codes. In GST, the government has provided a list of numerical state codes of every state same as the Delhi GST code which we have mentioned above.
- 06 GST state code is for Haryana
- 27 GST state code is for Maharashtra
- 29 GST state code is for Karnataka
- 24 GST state code is for Gujarat
- 33 GST state code is for Tamil Nadu
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.
- 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|
|8||Dadra and Nagar Haveli||DN||26|
|9||Daman and Diu||DD||25|
|15||Jammu and Kashmir||JK||1|
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.