What is State Code in GST?
According to laws of Goods and Services Tax system, every State and Union Territory of India is given a unique number which is named as GST State Code.
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This code represents the state where the business is registered for GST. With the help of a GST state code, it becomes easier to know where the company is set up or in which state is the business conducted.
GST State Codes were proposed in the system of taxation to avoid the mistakes and errors while filing returns and issuing invoice.
Mentioning the incorrect spelling of state could lead you to trouble in filing returns. The state codes are really short and comprise of two digits only.
GST State codes range from 01 to 38. For example, the state code of Delhi is 07, 17 is for Meghalaya and 22 is the GST State Code for Chhattisgarh.
What is the use of Native State Code in GST?
The GST ode is designed for facilitating the process of taxation. GST State Codes are utilised at various places in Goods and Services Tax system.
Some of the application of the GST state code are listed below –
- Good and Services Identification Number (GSTIN)
Goods and Identification Number is a fifteen digits unique number which is issued to every taxpayer who is registered for GST.
In this 15 digit number, the first two digits represent the state for which the business is registered.
For example, if the GSTIN of a person is 06 AQIPS0000A 1Z5, then the first two digits, that are 06 represent the State Code of Haryana. - For Knowing the Place of Business
With the help of GST State Code, the state of principal address of the business can be known.
The businesses which are registered for the normal scheme of GST have to issue invoice to their customers and they also have to generate e-Way bills.
Goods and Services Tax Identification Number is needed to be mentioned on the invoices issued to customers. It is also mentioned in e-Way bills.
Customers and dealers can get the reference of the principal state of business whenever they want. GST State Code helps a businessperson to get legal recognition in their state.
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If the goods are being transported from one state to a different state, then the taxpayer has to pay the Integrated Goods and Services Tax (IGST).
However, if the goods are being transported within the same state code, in such a case, the taxpayer will be liable to pay Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST).
For Example,
Let’s assume that the goods are being transported from State Code ’02’, which is the State Code of Himachal Pradesh to state code ’03’ which represents Punjab.
In this case, the transportation of goods is between different State Codes, hence, Integrated Goods and Services Tax (IGST) will be payable.
However, if the goods are being transported from Jaipur with State Code 08 to Udaipur with State Code also as 08, Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) will be implied.
List of State Code in GST (GST Number list)
Various appropriate GST State Codes are fixed for different States and Union Territories. Following is the GST Number list of State Codes along with its alphabetical code for each state in the table –
State Name | GST State Code | Alphabetic Code |
---|---|---|
Jammu and Kashmir | 01 | JK |
Himachal Pradesh | 02 | HP |
Punjab | 03 | PB |
Chandigarh | 04 | CH |
Uttarakhand | 05 | UT |
Haryana | 06 | HR |
Delhi | 07 | DL |
Rajasthan | 08 | RJ |
Uttar Pradesh | 09 | UP |
Bihar | 10 | BH |
Sikkim | 11 | SK |
Arunachal Pradesh | 12 | AR |
Nagaland | 13 | NL |
Manipur | 14 | MN |
Mizoram | 15 | MI |
Tripura | 16 | TR |
Meghalaya | 17 | ME |
Assam | 18 | AS |
West Bengal | 19 | WB |
Jharkhand | 20 | JH |
Odisha | 21 | OD |
Chhattisgarh | 22 | CT |
Madhya Pradesh | 23 | MP |
Gujarat | 24 | GJ |
Daman and Diu (old) | 25 | DD |
Dadra and Nagar Haveli and Daman and Diu (merged union territories) | 26 | DN and DD respectively |
Maharashtra | 27 | MH |
Andhra Pradesh (old) | 28 | AD |
Karnataka | 29 | KA |
Goa | 30 | GA |
Lakshadweep | 31 | LD |
Kerala | 32 | KL |
Tamil Nadu | 33 | TN |
Puducherry | 34 | PY |
Andaman and Nicobar Islands | 35 | AN |
Telangana | 36 | TS |
Andhra Pradesh (new) | 37 | AD |
Ladakh | 38 | LA |
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GST Jurisdiction
You need to enter the State of Jurisdiction while performing functions at the portal of GST and many others related fields.
Many people might get confused about their Jurisdiction. But, you can easily know about your Jurisdiction via the official website of GST and CBIC.
The process of knowing your Jurisdiction is as follows-
Know your GST Jurisdiction – by GST official website
You can know your Jurisdiction by visiting the official website of GST. You can use this process after getting registered. You simply will need to follow the steps given below –
- After completing your registration process and receiving your Goods and Services Identification Number (GSTIN) , you have to go and visit the official portal of GST which is www.gst.gov.in.
- As you visit the link mentioned above, you will be directed to the homepage of GST. Various options will be available on the menu bar from which you have to click on ‘Search Taxpayer’.
- As you click on ‘Search Taxpayer’, a list with three options will drop down. You need to click on the appropriate option. If you possess GSTIN, then you can select ‘Search by GSTIN/UIN’.
- Next, a page will be displayed where you will have to enter your details. You need to enter your GSTIN in the given space.
- Then, click on the ‘Search’ button.
- As you do so, details of your State and Central Jurisdiction will be displayed on the screen.
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Know your GST Jurisdiction by CBIC portal
If you are not registered for GST or you don’t possess your GSTIN, then you can go to the website of CBIC and follow the steps given below –
- Visit the official website of the Central Board of Indirect Taxes and Customs (CBIC) which is www.cbic-gst.gov.in.
- While being at the homepage of CBIC website, you have to click on the ‘Services’ tab on the menu bar.
- A list will dropped down. You have to select the ‘Know Your Jurisdiction’ option.
- Next, on the ‘Know your Jurisdiction page’, select your state from the list after clicking on the ‘Select State field’.
- You will be directed to a page containing information about zone and commissionerate. To know about your Jurisdiction, you will need to click on the options given under commissionerate.
- As you do so, various divisions will be displayed from which you will need to select your division.
- After that, select the range and your Jurisdiction will be displayed on the screen.
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GST State Code FAQs
What is OD?
OD is the alphabetical code of Odisha state. In Goods and Services Tax, the state code of Odisha is 21.
First two digits of Goods and Services Identification Number of the businesses registered for GST under Odisha state will be same and that will be 21.
What is CH?
CH is the alphabetical code of Chandigarh State. In Goods and Services Tax, the state code of Chandigarh is 04.
Hence, first two digits of GSTIN of the businesses registered in Chandigarh State will be 04.
What is Punjab State Code?
State code of Punjab state is 03. All the businesses registered for GST under Punjab state have to use ’03’ as their GST State Code.
How do I find my GST Officer?
To find contact details of your GST officers,
1. Go to the official portal of GST which is www.gst.gov.in
2. Login using your details.
3. Go to ‘Services’ and click on ‘User Services’.
4. Then you have to click on ‘Contacts’ and the details of your GST officer will be displayed.
Which State GST Code is 29?
29 is the State Code of Karnataka. GSTIN of the taxpayers who are registered for Karnataka State starts with ’29’.