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List of State Codes Under GST

For representing a state & union territories in GST there are new numerical state codes for every state & union territories, normally we use alphabetic code like DL, UP, RJ, etc. but in GST state codes are numerical like “07” for Delhi, “09” for Uttar Pradesh, “27” for Maharashtra etc.

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 codes 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 Codes under GST:

State CodeState/Union Terriroty NameState CodeState/Union Terriroty Name
01JAMMU AND KASHMIR20JHARKHAND
02HIMACHAL PRADESH21ODISHA
03PUNJAB22CHATTISGARH
04CHANDIGARH23MADHYA PRADESH
05UTTARAKHAND24GUJARAT
06HARYANA25DAMAN AND DIU
07DELHI26DADRA AND NAGAR HAVELI
08RAJASTHAN27MAHARASHTRA
09UTTAR  PRADESH28ANDHRA PRADESH (old)
10BIHAR29KARNATAKA
11SIKKIM30GOA
12ARUNACHAL PRADESH31LAKSHWADEEP
13NAGALAND32KERALA
14MANIPUR33TAMIL NADU
15MIZORAM34PUDUCHERRY
16TRIPURA35ANDAMAN AND NICOBAR ISLANDS
17MEGHLAYA36TELANGANA
18ASSAM37ANDHRA PRADESH (NEW)
19WEST BENGAL

 

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Comments 2

Shekhar Singh

March 20, 2018

example is good.

Upendra Singh

March 21, 2018

Nice