In this post, we will look into the Goods and Services Tax (GST) state codes list.
We will cover the following topics:
- Introduction to GST State code list
- Purpose of GST State Code
- List of all the GST State Codes
- Which state code should you use for export?
- GST Jurisdiction
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
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|
|DADRA AND NAGAR HAVELI AND DAMAN AND DIU (NEWLY MERGED UT)||26*|
|ANDHRA PRADESH (BEFORE DIVISION)||28|
|ANDAMAN AND NICOBAR ISLANDS||35|
|ANDHRA PRADESH (NEWLY ADDED)||37|
|LADAKH (NEWLY ADDED)||38|
Which state code should you use for export?
An exporter supplies goods/services in India, 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.
The Central Board of Indirect Taxes and Customs (CBIC) department provides the facility to check the GST Jurisdiction.
The steps to know your GST Jurisdiction:
- Go to the CBIC GST website.
- Click on “Know Your Jurisdiction”.
- Select your state, zone, division, and range.
Refer to more blogs:
- New GST normal return [FORM GST RET-01]
- ITC – Meaning, Eligibility and how to claim
- GST set off rules – Income Tax Credit utilization
- GST exempt supply – List of goods exempted
With that, we have come to the end of this post. Share your queries with us in the comment section below.