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GST State Code List and Jurisdiction Details

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.

For example

  1. 06 GST state code is for Haryana
  2. 27 GST state code is for Maharashtra
  3. 29 GST state code is for Karnataka
  4. 24 GST state code is for Gujarat
  5. 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”
  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:

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

GST Jurisdiction

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