The Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based tax revolutionising the Indian taxation system. The GST State Code list, an integral part of this system, provides a unique identification code for each state and union territory in India. These codes are crucial for businesses and taxpayers as they form part of the GST Identification Number (GSTIN). This article aims to comprehensively explain the GST State Code list, its importance, and its various applications.
GST State Code List
The GST State Code List systematically compiles two-digit numbers representing a specific state or union territory. This is essential for businesses as it helps identify the state where a business is registered. The GSTIN is a unique 15-digit number assigned to each taxpayer. The first two digits of the GSTIN represent the state code as per the GST State Code List.Also Read: GSTIN: What is it, format and example of the 15-digit GST number The GST State Code list is as follows:
Jammu and Kashmir
Dadra and Nagar Haveli and Daman and Diu
Andaman and Nicobar Islands
Ladakh (Newly Added)
How to Identify State Name from GST Number
Every taxpayer registered under GST is assigned a unique 15-digit number called the GST Identification Number (GSTIN). The GSTIN is structured as follows: The first two digits represent the GST State Code, the next ten digits are the taxpayer's PAN number, the thirteenth digit indicates the number of registrations an entity has under the same PAN in that state, the fourteenth digit is always 'Z', and the final digit is used for the check code.Also Read: Income tax slabs in India 2023-24: Old vs new tax regime, deductions and more The GST State Code is crucial for identifying the state or union territory where a business is registered. If the GSTIN starts '07’, it indicates that the business is registered in Delhi, as '07’ is the GST State Code for Delhi. Similarly, '27' represents Maharashtra, '33' stands for Tamil Nadu, and so on. One can identify the state from the GST number by referring to the GST State Code list.
Where Do We Use GST State Codes?
GST State Codes play a significant role in the GST system. They are used in various aspects of GST, including registration, invoicing, and return filing. When a business registers for GST, the state code forms part of the GSTIN, used in all GST-related documentation and processes.In invoicing, the GST State Code helps determine whether Integrated GST (IGST), State GST (SGST), and Central GST (CGST) should be charged on transactions. If the supplier and recipient are in the same state, CGST and SGST are applicable. However, if they are in different states, IGST is charged.Moreover, GST codes are also important during return filing. The state code in the GSTIN helps the tax authorities identify the state where the GST return is to be filed. This is particularly important for businesses operating in multiple states, as each would have different GSTINs.Also Read: How to get the GST number?
GST Jurisdiction refers to the geographical area under the purview of a particular GST officer. These jurisdictions are arranged based on geographical regions and PIN codes. Each taxpayer falls under a specific jurisdiction based on the location of their business.Understanding one's GST jurisdiction is important as it is crucial in tax return processing and dispute resolution. For instance, if a taxpayer has any issues or queries related to GST, they would need to contact the GST officer of their jurisdiction. Moreover, in case of any legal disputes related to GST, the jurisdiction would be determined based on the GST jurisdiction of the taxpayer.
How to Find GST Jurisdiction:
To find GST jurisdictions, you may visit the Central Board of Indirect Taxes and Customs (CBIC) portal's official portal and follow the 'Know Your Jurisdiction' link. Alternatively, taxpayers can also find GST jurisdiction by referring to the jurisdiction details mentioned in their GST registration certificate.
1. What happens if I use the wrong GST State Code in my GSTIN during registration? Using the wrong GST State Code during registration can lead to tax filing and compliance complications. Ensuring that the correct state code is used during GST registration is important. If a mistake is made, it should be corrected as soon as possible by amending the GST registration details.2. Can a business have multiple GST State Codes? Yes, a business operating in multiple states or union territories will have a unique GSTIN for each state or union territory. This means that the business will have different GST Codes in its GSTINs.3. How often is the GST State Code List updated? The GST State Code List is updated whenever there is a change in the political map of India, such as the creation of a new state or union territory. The most recent update was in 2020, with the addition of codes for the newly formed union territories of Ladakh, Dadra and Nagar Haveli and Daman and Diu.4. Is the GST State Code the same as the state code used in the Indian PIN code? No, the GST State Code and the state code used in the Indian PIN code are different. While both are two-digit codes representing states and union territories, they follow different numbering systems.5. Does the GST State Code affect the amount of GST charged? Yes, the GST State Code can affect the type of GST charged — CGST and SGST are charged for intra-state (within the same state) supplies, while IGST is charged for inter-state (between two states) supplies. The GST State Code in the GSTIN of the supplier and recipient helps determine whether a supply is intra-state or inter-state.6. What is the GST state code for Karnataka?The GST state code for Karnataka is 29.7. What is the GST state code for Gujarat?The GST state code for Gujarat is 24.8. Which state has the GST code 33 in the GST list of India?The state with the GST code 33 is Tamil Nadu.9. What is the GST state code for Maharashtra?The GST state code for Maharashtra is 27.10. What is 07 GST state code?07 is the state code of Delhi11. Which state has 06 as state code in GSTHaryana has 06 as state code in GST