GST State Code List

What is The GST State Code?

GST State Code List – A state code is assigned to each Indian state. This aids in determining the location of a company or taxpayer. Because it’s a two-digit number, the GST State Code list is made up of such digits for all Indian states.

The code is fixed and small, which reduces the chances of errors while completing GST returns and processing GST invoices. The state code of GST is represented by the first two digits of the GSTIN (Goods and Services Tax Identification Number). For example, the main two digits of GSTIN 08AAEPM0122C1Z8 indicate that the company is located in Rajasthan. Overall, a GSTIN is a 15-digit alphanumeric unique number assigned to a GST-registered person.

What is the Use of The GST State Code?

This GST Code assists the government in determining whether IGST, SGST, or CGST should be charged to a taxpayer or business organization. The client’s state code of GST will be determined using the buyer’s goods and services tax number, which is presented in the “Place of Supply” section of the GST invoice. If the state codes of the customer and supplier disagree, the IGST will be applied. SGST and CGST will be levied if the two-state codes are comparable.

A taxpayer will often use the code lists while registering for GST and inputting invoice data in GST returns.

 GST State Code

Where can we need State Code in GST?

GST state code is required for:

GST license number (GSTIN) &

At the Delivery Zone or in recognizing “Place of Supply.”

The state code precedes the goods and repair tax number (GSTIN). The country code is the first two numbers of GSTIN 08AAEPM0111C1Z8, which starts with two “08” digits of the Rajasthan country code.

To determine whether IGST or CGST and SGST would be levied, a “delivery zone” or “place of supply” is necessary. IGST will be charged if the Supplier State Code and the “Place of Supply” country code are different, while CGST and SGST will be levied if the Supplier State Code and the “Place of Supply” country code are the same.

List of GST State Code

Here is the list of State Code:

Serial No. State Name State Code
1   Jammu and Kashmir   1  
2 Himachal Pradesh 2
3   Punjab   3  
4   Chandigarh   4  
5 Uttarakhand 5
6 Haryana 6
7 Delhi 7
8   Rajasthan   8  
9 Uttar Pradesh 9
10   Bihar   10  
11   Sikkim   11  
12   Arunachal Pradesh   12  
13   Nagaland   13  
14   Manipur   14  
15   Mizoram   15  
16   Tripura   16  
17   Meghalaya   17  
18   Assam   18  
19   West Bengal   19  
20   Jharkhand   20  
21   Orissa   21  
22   Chhattisgarh   22  
23   Madhya Pradesh   23  
24 Gujarat 24
25     Dadra and Nagar Haveli & Daman & Diu   26    
26   Maharashtra   27  
27     Andhra Pradesh (Before division)   28    
28   Karnataka   29  
29   Goa   30  
30   Lakshadweep   31  
31   Kerala   32  
32   Tamil Nadu   33  
33 Pondicherry 34
34   Andaman & Nicobar Islands   35  
35   Telangana   36  
36     Andhra Pradesh (Added Newly)   37    
37 Ladakh (Added newly) 38

Note that prior to January 26, 2020, Daman and Diu’s GST state code was 25.

Conclusion

GST offers several benefits to small and medium-sized enterprises, including simplicity of use, digitalisation, and simplified processes. Many would-be entrepreneurs may simply transform their ideas into enterprises. Small business owners can prioritise expansion and growth activities with better access to the national market over state-by-state tax reduction strategies. than state-by-state tax reduction tactics.