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:

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.