The Goods and Services Tax (GST) is an indirect tax implemented in India that replaced various state and central taxes. It was introduced on July 1, 2017, after being passed by Parliament in March of the same year. GST state code is a destination-based, multi-stage tax applied to the value added to goods and services at each stage of production and distribution.
Under GST, businesses can claim tax credits on purchases made for their operations. However, knowing the GST state codes and jurisdiction is vital for correct invoicing and compliance with GST regulations. Let’s dive deeper into the GST state code list and its importance in GST compliance.
A GST state code is a two-digit numerical code assigned to a business when it registers under the GST regime. This code identifies the state in which the taxpayer is located. It plays a crucial role in determining the GST applicable to a transaction. For example, the state code for Karnataka is “29”, while Maharashtra has the code “27.”
When a taxpayer registers on the GST portal, a temporary GST state code is issued, which becomes permanent after seven working days, provided all documents are verified and accepted.
The GST state code holds several key functions in the overall GST framework. It helps determine:
The objective of the GST state code is to help the government determine which type of GST to levy:
The state code is also essential for GST returns, invoicing, and registration processes.
GST jurisdiction refers to the governing body responsible for overseeing the taxpayer’s compliance with GST regulations. A taxpayer’s jurisdiction can be either under the central or state administration, depending on various factors such as turnover and geographical location.
The distribution of jurisdiction between central and state authorities is as follows:
You may also want to know Section 17(5) of CGST Act
During GST registration, a business must provide accurate state codes to ensure it is assigned the correct jurisdiction. This information is verified by authorities to assign the correct GSTIN, which includes the necessary state code.
In the GSTR-1 return, businesses are required to submit invoice details, including the buyer’s GSTIN. Incorrect GSTINs due to wrong state codes can cause the wrong person to receive an input tax credit (ITC).
GST state codes are essential for correct GST invoicing. They help determine whether IGST, CGST, or SGST applies. For example, an incorrect state code could result in the wrong tax type being charged, potentially leading to penalties or rejected invoices.
You may also want to know Section 24 of the Income Tax Act
Below is a list of some of the GST state codes for various Indian states:
| Name of the States and Territories | State Codes | Alphabetical Code |
| Jammu and Kashmir GST Code | 01 | JK |
| Himachal Pradesh GST Code | 02 | HP |
| Punjab GST Code | 03 | PB |
| Chandigarh GST Code | 04 | CH |
| Uttarakhand GST Code | 05 | UT |
| Haryana GST Code | 06 | HR |
| Delhi GST Code | 07 | DL |
| Rajasthan GST Code | 08 | RJ |
| Uttar Pradesh GST Code | 09 | UP |
| Bihar GST Code | 10 | BH |
| Sikkim GST Code | 11 | SK |
| Arunachal Pradesh GST Code | 12 | AR |
| Nagaland GST Code | 13 | NL |
| Manipur GST Code | 14 | MN |
| Mizoram GST Code | 15 | MI |
| Tripura GST Code | 16 | TR |
| Meghalaya GST Code | 17 | ME |
| Assam GST Code | 18 | AS |
| West Bengal GST Code | 19 | WB |
| Jharkhand GST Code | 20 | JH |
| Odisha GST Code | 21 | OR |
| Chhattisgarh GST Code | 22 | CT |
| Madhya Pradesh GST Code | 23 | MP |
| Gujarat GST Code | 24 | GJ |
| Daman and Diu GST Code | 25 | DD |
| Dadra and Nagar Haveli GST Code | 26 | DN |
| Maharashtra GST Code | 27 | MH |
| Andhra Pradesh GST Code | 28 | AP |
| Karnataka GST Code | 29 | KA |
| Goa GST Code | 30 | GA |
| Lakshadweep Islands GST Code | 31 | LD |
| Kerala GST Code | 32 | KL |
| Tamilnadu GST Code | 33 | TN |
| Pondicherry GST Code | 34 | PY |
| Andaman and Nicobar Islands GST Code | 35 | AN |
| Telangana GST Code | 36 | TS |
| Andhra Pradesh (New) GST Code | 37 | AD |
Each of the first two digits of a GSTIN corresponds to a specific state, which is vital for tax filing, invoicing, and jurisdiction determination.
You may also want to know GST State Code List and Jurisdiction
| Method 1 – | Method 2 – |
| 1. Visit the CBIC website at https://cbic-gst.gov.in/ 2. Click on the ‘services’ tab 3. Click on ‘Know your Jurisdiction” 4. Select the state for which you are looking for a GST jurisdiction list 5. Select the zone 6. After which, you will have commissioner option 7. Choose the division 8. Select your range 9. Select localities that fall under that range 10. Based on services, you can see which range/jurisdiction that your business falls under | 1. Log in to the GST Portal. 2. Register on the portal, through the homepage of GST. 3. Click on ‘search’ and after that, click on ‘taxpayer’ 4. Enter your GSTIN 5. All of your details will be displayed on the screen, with state and central jurisdiction. |
Understanding the GST state code list and jurisdiction is critical for ensuring proper GST compliance. Whether for GST registration, invoicing, or return filing, providing the correct state code is essential for avoiding errors and penalties. Ensure that the GSTIN mentioned on invoices has the correct state code, as it directly influences the tax type (IGST, CGST, or SGST) applied to transactions.
A GST state code is a two-digit number used in the GST Identification Number (GSTIN) to identify the state where the taxpayer is registered. It is critical for determining tax jurisdiction and calculating the correct GST on transactions.
The GST state code helps determine the type of GST applicable to a transaction. If the buyer and seller are in the same state, CGST and SGST apply. If they are in different states, IGST is levied.
GST jurisdiction is determined based on the taxpayer’s turnover and location. Taxpayers with a turnover of less than Rs. 1.5 crore are mostly under state jurisdiction, while those above this threshold are split between central and state administrations.
Entering the wrong GST state code can lead to errors in tax calculation and may cause the wrong tax type (IGST/CGST/SGST) to be charged. It can also affect the allocation of input tax credits.
You can find your GST jurisdiction by visiting the GST portal and following the instructions for determining your jurisdiction based on your state and location.
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