39 GST State Code List in India and its jurisdiction

You have come to know a new term, right? Yes, GST State Code List. So, what GST State Code List is. 

The Goods and Services Tax (GST) in India involves grasping various components, including the GST state code list. This list is crucial for businesses to ensure correct invoicing and compliance with GST regulations. In this blog, we’ll dive into what GST state codes are, why they are important, and provide you with a complete list of GST state code list in India. 

What is the GST State Code?

A GST state code is a unique two-digit number assigned to each state and union territory in India. These codes are used in Goods and Services Tax Identification Number (GSTIN), which is a 15-digit unique number assigned to each taxpayer. 

The first two digits of the GSTIN represent the state code, making it easy to identify the state where the business is registered. 

Let us take an example of a GSTIN to simplify the use of state codes. Consider a business registered in Maharashtra, and its GSTIN is 27ABCDE1234F1Z5. So, 

• 27: The first two digits represent the state code for Maharashtra. 
• ABCDE1234F: This is the PAN number of the business. 
• 1: This digit denotes the entity number of the same PAN holder in a state. 
• Z: This is a default alphabet, usually ‘Z’. 
• 5: This is the check digit. 

What is the importances of GST state code?

• Accurate Invoicing:
  • Correct state codes ensure accurate generation of invoices, which is crucial for claiming Input Tax Credit (ITC).   
• Identifying the Location:
  • State codes help identify the location of the taxpayer. This is essential for determining the place of supply and applying the correct tax rates. 
• Generating Correct Invoices:
  • Accurate state codes ensure that invoices are generated correctly, which is critical for both sellers and buyers. This prevents any discrepancies during audits and when claiming ITC. 
• Inter-State vs. Intra-State Transactions:
  • State codes help distinguish between inter-state (IGST) and intra-state (CGST and SGST) transactions. This distinction is crucial for tax calculation and compliance. 
• Simplifying Tax Filing:
  • Using correct state codes categorizes transactions based on their origin and destination, making the tax filing process more straightforward and error-free. 
• Compliance:
  • Proper use of state codes ensures compliance with GST regulations, avoiding penalties and legal issues. 

GST State Code List in India

As mentioned in the above context, each state and union territory are having a unique GST State code. The table have the GST State Code List in India for all states and union territories in India. 

State/Union Territory	State Code
Jammu & Kashmir	01
Himachal Pradesh	02
Punjab	03
Chandigarh	04
Uttarakhand	05
Haryana	06
Delhi	07
Rajasthan	08
Uttar Pradesh	09
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
Daman and Diu	25
Dadra and Nagar Haveli	26
Maharashtra	27
Andhra Pradesh (Before split)	28
Karnataka	29
Goa	30
Lakshadweep	31
Kerala	32
Tamil Nadu	33
Puducherry	34
Andaman and Nicobar Islands	35
Telangana	36
Andhra Pradesh (New)	37
Ladakh	38
Other Territory	97

Where do we need the State Code for GST?

The GST state code is essential in various aspects of GST compliance, invoicing, and filing. Here are the primary areas where state codes are required: 

• GSTIN:
  • The GSTIN starts with the state code. This unique number is assigned to every taxpayer registered under GST, and the first two digits represent the state where the taxpayer is registered. 
• Invoicing:
  • When generating invoices, the correct state code must be used to ensure accurate recording and reporting of transactions.
  • This is crucial for both inter-state and intra-state transactions. 
• Filing GST Returns:
  • While filing GST returns, the state code helps categorize transactions based on their origin and destination, simplifying the tax filing process. 
• Claiming Input Tax Credit:
  • Accurate state codes are necessary to claim ITC, as they help in verifying the place of supply and ensuring compliance with GST regulations. 

Conclusion

In conclusion, GST State Code List in India is essential for compliance of GST. The list of GST state codes to help businesses ensure accurate invoicing and seamless tax filing. By staying informed and using the correct codes, businesses can avoid errors and ensure compliance with GST regulations.  

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