List of GST Number State Code and Jurisdiction Details 2024

Sakshi Jain, CA LLB
Sakshi Jain, CA LLB at April 19th 2024

GST State Code List 

Under GST, state and union areas must use the GST State Code. The GST State Code list provides unique codes given by the government to each state and Union Territory. The GST state code list is in the form of numbers such as 07 GST state code in Delhi,10 GST state code in Bihar, 29 state code in Karnataka,  21 state code in Odisha, 22 GST state code for Chattisgarh, 18 GST state code is for Assam, 30 GST state code in Goa, GST state code 19 for West Bengal, and so on in GST number search.

The government has divided the authorities into regional ones, PIN codes for different areas, and other regions to make GST registration easier for businesses and professionals. The taxpayer must declare the authorization of the business premises when applying for GST registration. Therefore, knowing the power of control is very important for the taxpayer.

There may be a spelling error in compiling the alphabetical code in GST Invoice & GST Recover data that may cause problems in processing invoices, obtaining the appropriate GST invoices through ESIC login, and completing GST return. Yet, if the codes are minuscule and corrected, there are fewer errors in communicating with the State. At GST, the government has provided a GST state code list for all states as the Delhi GST code & HSN code we mentioned above.

GST Number State Code List

  • 06 GST state code for Haryana
  • 27 GST State code represents Maharashtra
  • 21 GST state code for Odisha
  • 33 GST state code represents Tamil Nadu
  • Delhi has GST State code 07
  • 08 GST State code for Rajasthan
  • Uttar Pradesh has GST State code 09
  • 19 GST State code represents West Bengal
  • 29 GST state code for Karnataka
  • Bihar has GST state code 10
  • 22 gst state code for Chhattisgarh
  • 18 GST state code for Assam
  • 30 gst state code represents Goa
  • Gujarat has GST state code 24

The above GST number list displayed the GST code state-wise.

Where Do We Need State Code in GST?

GST Code list (State Code List) is needed for:

  • GST Registration Number (GSTIN) &
  • At the Delivery Zone or in identifying "Place of Supply."
  1. Goods and Service Tax Identification Number (GSTIN) starts with the state code. The first two digits are the country code, for example, in GSTIN 08AAEPM0111C1Z8, which begins with 2 "08" digits of the Rajasthan GST code.
  2. "Delivery zone" or “place of supply” is required to determine whether IGST will be imposed or CGST & SGST will be charged. If the Supplier State Code and "Place of Supply" country code are different, IGST will be charged, and if the supplier state code and state of supply code are the same, CGST and SGST will be charged.

For Example:

  • The Supplier State code is "08", and the sales area is "09", and IGST will be charged an invoice.
  • The Supplier State code is "08", and the area of supply is also "08", and CGST & SGST will be invoiced.

In the GST Invoice, under the country supply code, the supply area is mentioned. The supplier and buyer code is recognized from the first two digits or numbers of its GSTIN and is addressed to billing IGST or CGST & SGST / UTGST. According to the GSTIN format, the first two digits represent the state code in which the business is registered under GST law. The State indicates where the company is located, conducts its business and thus reported in that province under the GST. Each section in India is assigned a state code to facilitate business identification. Therefore, the GST state codes, port code list, and alphabet codes for the various regions are as follows.

2024 GST State Code List of India’s State

The GST State Code List is a list of two-digit codes that represent the states and union territories in India. The GST Code aids the government in determining the appropriate application of IGST, SGST, or CGST for taxation on a taxpayer or business entity. These codes are used to identify the location of the supplier and the recipient of goods and services. Each state and union territory has a unique code, which is used to determine the rate of GST applicable to the supply of goods and services. The state-wise  GST code list  is as follows:

State Name GST State Code List Under GST
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
Orissa  21
Chhattisgarh  22
Madhya Pradesh  23
Gujarat  24
Dadra and Nagar Haveli And Daman And Diu (Newly Merged UT)  26*
Maharashtra  27
Andhra Pradesh (Old)  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
Other Territory  97
Centre Jurisdiction  99

Searching for State Authorities on GST

Before obtaining GST registration, a taxpayer is required to identify the appropriate State authority. For example, let's take the example of investigating power in the Karnataka government. When searching for ''Karnataka GST jurisdiction'' in a web browser, we can find the website http://gstkarnataka.gov.in/Jurisdiction.html.Sections, groups, wards, districts and taluks are written in an orderly fashion. Similarly, other countries also have dedicated websites and web pages that contain this information.

Know Your GST Jurisdiction

Authorization is required for a person at the time of registration under the GST search as they must inform details about the State, Zone, Division, and Range. The Central Board of Indirect Taxes allows business entities to be aware of the strength of the GST. In disputes regarding the payment of credit or other related matters, taxpayer businesses may approach legal authorities. Here are some easy steps you can practice to start the process of preparing for GST Jurisdiction.

  1. Log in to the Central Board of Indirect Taxes (CBIC) GST website.
  2. Click on the ''Know your strengths" tab.
  3. When the screen opens, select your country from the drop-down menu.
  4. Once you have selected the State, you need to set the ''location.''
  5. When you select a split, the range of authorities will remain on the screen.
  6. After that, you can know your exact GST capabilities and get detailed information.
  7. Knowing your strengths gives you more visibility, and your complaints are better resolved. Without knowing the power of GST, taxpayers can deal with their various problems on the GST self-help site.
  8. So to test GST strength, a taxpayer should visit CBEC GST: Know Your Power.
  9. After that, you need to choose your State, location, separation and range as displayed below.

So to check GST Jurisdiction a taxpayer has to visit CBEC GST: Know Your Jurisdiction

In conclusion, having a clear understanding of the GST Code, GST State Code List and Jurisdiction Details is crucial for businesses operating in India. It is important to ensure that the correct GST state code and jurisdiction details are mentioned in all the GST forms and returns to comply with the GST laws and regulations.

Know Your GST | GST Calculator | GST Verification | GST Status | HSN Code

Frequently Asked Questions

Which state GST code is 27?

The state code 27 in GST represents Maharashtra (MH).

How to find state code in GST number?

The first two digits of a GST Identification Number (GSTIN) represent the state code. For example, in the GSTIN "27AATFV1462C," 27 is the state code for Maharashtra.

What is state code 99 in GST?

In the Goods and Services Tax (GST) system of India, state code 99 represents Central Jurisdiction.

What is 03 state code in GST?

The state code 03 in GST represents Punjab (PB).

What is 05 state code in GST?

The state code 05 in GST represents Uttarakhand (UK).

What is 06 state code in GST?

The state code 06 in GST represents Haryana (HR).

What is 07 state code in GST?

The state code 07 in GST represents Delhi (DL).

What is 08 state code in GST?

The state code 08 in GST represents Rajasthan (RJ).

What is 09 state code in GST?

The state code 09 in GST represents Uttar Pradesh (UP).

What is 10 state code in GST?

The state code 10 in GST represents Bihar.

What is 19 state code in GST?

The state code 19 in GST represents West Bengal (WB).

What is 22 state code in GST?

The state code 22 in GST represents Chhattisgarh (CH).

What is 23 state code in GST?

The state code 23 in GST represents Madhya Pradesh (MP).

What is 24 State code in GST?

The state code 24 in GST represents Gujarat (GJ).

What is 29 State code of GST?

The state code 29 in GST represents Karnataka. I recall you knowing this earlier during our conversation.

What is 36 State code in GST?

The state code 36 in GST represents Telangana.

What is 37 State code in GST?

The state code 37 in GST represents Andhra Pradesh (AP). 

What is state code 26 GST?

State code 26 GST is for merged UTs of Dadra and Nagar Haveli and Daman and Dui.

A GST State Code is a unique two-digit alphanumeric code assigned by the Indian government to each state and union territory. It acts as a quick identifier for the state where a business is registered under the Goods and Services Tax (GST) regime. Here's a breakdown of its importance and functionality: Part of GST Identification Number (GSTIN): The first two digits of a 15-digit GSTIN represent

A GST State Code is a unique two-digit alphanumeric code assigned by the Indian government to each state and union territory. It acts as a quick identifier for the state where a business is registered under the Goods and Services Tax (GST) regime.

Here's a breakdown of its importance and functionality:

  • Part of GST Identification Number (GSTIN): The first two digits of a 15-digit GSTIN represent the GST State Code. For example, a GSTIN starting with "07" indicates a business registered in Delhi (code 07).

  • Used for Registration and Returns: Businesses use the GST State Code list when registering for GST and entering invoice details in their GST return filings.

  • Identifies Jurisdiction: The code helps determine the state under which a business operates and falls under the GST jurisdiction for tax purposes. This is crucial for aspects like tax rates, filing requirements, and claiming input tax credits.

When GST was started in India?

The Goods and Services Tax (GST) was launched in India on 1st July 2017. It marked a significant reform in the indirect tax system, replacing a complex web of central and state taxes.

About the Author

I am a content and marketing manager at Masters India. I am also a tax and finance content writer. I also write academic books on accounts and tax. I have an experience of 7+ years in Income Tax Read more...

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Comments

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