Goods and Services Tax (GST) State Codes List
An entire list on GST State Codes
Introduction to GST State code list
The Goods and Services Tax Identification Number (GSTIN) is a 15-digit unique identification number provided to a taxpayer registered under the GST.
GSTIN and the knowledge about its structure are important for all kinds of business. The Government of India introduced the State Code in GST to ensure that suppliers have the correct GSTIN in their invoices. It also ensures that they mention the correct GSTIN to customers. It is because the Input Tax Credit (ITC) is dependent on this factor.
The taxpayer uses the GST state code while registering for GST and entering invoice details in GST Returns.
The 15-digit GSTIN number consists of the following:
- 2 digits signifying the State code
- 10 digit PAN number
- 1 digit signifying the number of registrations
- 2 digits having default and checksum values
What are the positive impacts of GST?
Increased foreign investment:
Since the introduction of the GST, India has become a single market, and foreign investment has increased. Exports in India have expanded because of the decreased prices of its products, which made them more competitive in the global market.
Less Taxes:
The Central and State GST has replaced a number of taxes and fees that existed before the introduction of the GST.
Lowering business expenses:
In India, the Goods and Services Tax (GST) has changed the VAT.
We dont need to pay multiple taxes in different states at different rates. because it is a unified tax system for all indian states, we have already eliminated different taxes and charges on our enterprises.
Clarity:
The tax authority has started operating without corruption. Also, disclosed sales invoices of TAX applied have brought full clarity.
Purpose of GST State Code
GST state code is essential for the following cases:
- To know where the business is registered.
The first 2 digits of the GSTIN shows the State Code in which the taxpayer has registered. For example, the State Code for Karnataka is “29”, So GSTIN will be “29XXXXXXXXXXXXX”.
- To decide whether IGST /SGST/CGST is charged.
- If the code of the seller is the same as the code of place of supply, then CGST and SGST are charged.
- If the code of the seller is different from the code of place of supply, then IGST is charged.
List of all the GST State Codes
The table shows the complete list of GST State Codes:
STATE NAME | STATE CODE |
JAMMU AND KASHMIR | 1 |
HIMACHAL PRADESH | 2 |
PUNJAB | 3 |
CHANDIGARH | 4 |
UTTARAKHAND | 5 |
HARYANA | 6 |
DELHI | 7 |
RAJASTHAN | 8 |
UTTAR PRADESH | 9 |
BIHAR | 10 |
SIKKIM | 11 |
ARUNACHAL PRADESH | 12 |
NAGALAND | 13 |
MANIPUR | 14 |
MIZORAM | 15 |
TRIPURA | 16 |
MEGHALAYA | 17 |
ASSAM | 18 |
WEST BENGAL | 19 |
JHARKHAND | 20 |
ODISHA | 21 |
CHHATTISGARH | 22 |
MADHYA PRADESH | 23 |
GUJARAT | 24 |
DADRA AND NAGAR HAVELI AND DAMAN AND DIU (NEWLY MERGED UT) | 26* |
MAHARASHTRA | 27 |
ANDHRA PRADESH (BEFORE DIVISION) | 28 |
KARNATAKA | 29 |
GOA | 30 |
LAKSHADWEEP | 31 |
KERALA | 32 |
TAMIL NADU | 33 |
PUDUCHERRY | 34 |
ANDAMAN AND NICOBAR ISLANDS | 35 |
TELANGANA | 36 |
ANDHRA PRADESH (NEWLY ADDED) | 37 |
LADAKH (NEWLY ADDED) | 38 |
Which state code should you use for export?
An exporter supplies goods/services in India, and the Place of Supply is the location of the buyer. If the buyer is located outside India, the exporter should select GST State Code 97 – Other Territory to enter details in GST Return.
Understand your GST jurisdiction
Business entities are allowed to know the GST jurisdiction by the Central Board of Indirect Taxes. A taxpayer business entity can contact jurisdictional officers if there is a dispute regarding credit payments or any other related matter.
Follow this easy method to find your GST jurisdiction:
- Log on to the Central Board of Indirect Taxes-GST website
- Click the “Know your jurisdiction” tab
- As soon as the screen appears, choose your state from the drop-down option.
- After selecting the State, you must choose the “zone.”
- The jurisdiction range will be displayed on the screen after choosing the division.
- Once you know your precise GST jurisdiction, you may obtain detailed information.
By knowing your jurisdiction, you receive a lot of transparency and can get your grievances resolved quickly. Additionally, taxpayers can use the GST self-help portal to get assistance with various issues.
GST Jurisdiction Classification
There are two different kinds of GST jurisdictions: Central Jurisdiction and State Jurisdiction.
The State Jurisdictions are those that have been examined or are being assessed by the relevant State government. On the other side, the Central Jurisdictions are those that are under the direct administration of the Central Government.
The division of the Central and State jurisdictions is done in accordance with CGST Circular No. 21/2017, issued September 20, 2017.
- According to the regulations, the State government will receive 90% of taxpayers whose total revenue is less than Rs. 1.5 crore. The central government will become the owner of the remaining 10%.
- On the other hand, the State government would receive 50% of the taxpayers with a total turnover of more than Rs. 1.5 crore, and the Central government will receive the remaining 50%.
The division of GST taxpayers is computer-driven and carried out at the state level. Stratified random sampling is adopted for this, taking into account the taxpayer’s geographical location and type of registration.
As a result, the jurisdictions under GST are classified into the following levels, according to their hierarchy and size:
- Zone
- Commissionerates
- Division offices
- Range offices
Conclusion
In conclusion, GST has many advantages for small and medium-sized businesses, including ease of use, digital and faster processes. Many aspiring business owners can easily take their ideas and start their companies.
Small business owners can look forward to expansion and growth plans due to their easier access to the national market.,without focusing more on state-specific tax avoidance techniques.
With that, we have come to the end of this post. Share your queries with us in the comment section below.
