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TL;DR: This guide explains the GST state code list, its relevance to businesses, and how to determine state jurisdiction for GST registration.
The GST state code list and jurisdiction are essential data points for many businesses to ensure the GST return process is hassle-free. It also includes completing tasks such as GST application, processing, and GST assessment to avail of the government-provided facilities.
The government classified jurisdiction based on the PIN code of distinct districts, locations, and geographical regions to make the GST registration process easier for professionals and businesses. A taxpayer should declare jurisdiction to inform about the place for the business at the time of GST registration. This is the main reason why jurisdictions have become crucial for taxpayers. So, in this article, we will see how to get the GST state code list.
GST State Code List
To determine where the taxpayer and business entity is from and which state of India has assigned specific state codes. It consists of two digits representing each Indian state in the GST state code list. The supply area and code are always mentioned in the GST invoice. One can easily differentiate between the buyer and supplier code by looking at the two digits at the GSTIN or GST Identification Number's start.
State Name | GST State Code | Alpha Code |
Andhra Pradesh | 37 | AP |
Arunachal Pradesh | 12 | AR |
Assam | 18 | AS |
Andaman and Nicobar Islands | 35 | AN |
Bihar | 10 | BR |
Chhattisgarh | 22 | CG |
Chandigarh | 4 | CH |
Delhi | 7 | DL |
Daman and Diu & Dadra and Nagar Haveli | 26 | 26 |
Gujarat | 24 | GJ |
Goa | 30 | GA |
Himachal Pradesh | 2 | HP |
Haryana | 6 | HR |
Jharkhand | 20 | JH |
Jammu and Kashmir | 1 | JK |
Kerala | 32 | KL |
Karnataka | 29 | 29 |
Lakshadweep | 31 | 31 |
Ladakh | 38 | 38 |
Mizoram | 15 | MZ |
Meghalaya | 17 | ML |
Manipur | 14 | MN |
Maharashtra | 27 | MH |
Madhya Pradesh | 23 | MP |
Odisha | 21 | OR |
Punjab | 3 | PB |
Puducherry | 34 | PY |
Rajasthan | 8 | RJ |
Sikkim | 11 | SK |
Tripura | 16 | TR |
Telangana | 36 | TS |
Tamil Nadu | 33 | TN |
Uttarakhand | 5 | UA |
Uttar Pradesh | 9 | UP |
West Bengal | 19 | WB |
Where Do We Need State Code in GST?
As per the GST law, any business entity with different branches in some states contains only one type of GST identification number. For all legal and commercial purposes, a GST number is provided for transactions made around the business identity and concerned individuals.
The GST state code list is required for the following:
1. Goods and Services Tax Identification Number
It starts with the code for a particular state. The two digits present in the first place are used to represent the code of the country.
2. Supply place and delivery zone
It is essential to determine if the IGST number would be imposed and if SGST or CGSR is charged.
Classification of GST Jurisdictions
Under the GST ACT of 2017, the jurisdictions are classified equally between the union / central chapters as well as the state chapters.
State Jurisdiction: Administered and assessed by the state administration of that particular place.
Central Jurisdiction: Administered under the Centre.
How to Find or Search for GST Jurisdictions?
There are various ways that one can follow to find out the jurisdiction of a given taxpayer and GST number.
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