GST state code is a two-digit numeric code allocated to every state and union territory. The GST state code primarily helps determine the origin of goods and services transactions. Goods and Services is an indirect tax collected from every taxpayer. It is through the GST state code that the accurate amount and origin of GST are identified.
The concept of GST state code might appear daunting at first but once you have a fundamental understanding of its meaning and importance, it not only becomes simple but also eases GST filings. Let’s dive deep into the details about the GST state code.
What is the GST State Code
GST state code stands for goods and services state code that is a code for every state and union territory. The code is assigned by the central government to states and union territories as it helps them identify the origin of goods and services transactions for better administration and management.
If you are wondering how you identify your GST code then remember that the first two digits of your GSTIN number is your GST state code. A GSTIN is a unique GST 15-digit alphanumeric code assigned to every taxpayer and the first two digits of this code is the GST state code.
Understanding the GST State Code’s Importance
Now that you have understood the GST state code and how to find it, let’s understand why is this code considered important:
- Helps in GST Registration
To file for GST, you need to first have a GST registration and GSTIN. When you apply for GST registration, you have to provide details about the state you belong to/have your business or employment in. Based on this information, the GST state code is decided and GSTIN is provided. This helps in determining the appropriate authority for tax collection and ensuring that you are paying accurate tax.
- Needed while Filing Return Report
Remember that every taxpayer has to file a return report that includes invoice details, your GSTIN etc. While filing the return report, the GST state code helps understand whether the GST filed is by a state or union territory. This information is then used by the central government to determine state-wise tax liability.
- Important for GST Invoice and GST e-invoicing
Another importance of the GST state code is in filing GST and GST e-invoicing. The GST state code ensures that the taxpayer is paying only the liability as per their state’s regulations.
List of GST State Code for Reference
Take a look at the GST state code list:
| State | GST Code |
| Jammu and 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 |
| Chattisgarh | 22 |
| Madhya Pradesh | 23 |
| Gujarat | 24 |
| Dadra and Nagar Haveli and Daman and Diu | 26 |
| Maharashtra | 27 |
| Karnataka | 29 |
| Goa | 30 |
| Lakshadweep | 31 |
| Kerala | 32 |
| Tamil Nadu | 33 |
| Puducherry | 34 |
| Andaman and Nicobar Islands | 35 |
| Telangana | 36 |
| Andhra Pradesh | 37 |
| Ladakh (Newly Added) | 38 |
| Other Territory | 97 |
What is GST State Code Jurisdiction?
GST state code jurisdiction simply talks about the state’s authority to administer, collect and manage GST. Here’s how the jurisdiction can be categorised:
- Central Jurisdiction: The central GST jurisdiction is managed by the Central Board of Indirect Taxes and Customs which covers CGST and IGST.
- State Jurisdiction: As the name suggests, the state jurisdiction deals with the collection and administration of SGST (state goods and services tax).
- Union Territory Jurisdiction: Union territory jurisdiction covers the GST collected for UTGST (union territory goods and services tax).
- Dual Jurisdiction: Certain areas are under both state and central government’s authority for the administration and collection of GST. This is called dual jurisdiction.
Where to Find Your GST State Code Jurisdiction?
Here’s how you can find your GST state code jurisdiction:
Through GST Portal
- Visit the official GST portal
- Here you will be able to find ‘Search Taxpayer’.
- Under this, select ‘Search by GSTIN/UIN’.
- Enter your GSTIN and hit ‘Search’. You will be able to see the GST state code jurisdiction.
Through State Websites
- Visit the official website of the specific GST state.
- On the portal, locate a window for GST or taxpayer services.
- Find the option ‘Know your jurisdiction’.
- You will have to fill in your details and GSTIN.
- Hit ‘Search’ or ‘Submit’.
- You will be able to see the GST state code jurisdiction on your screen.
Through CBIC Portal
- Open the central board of indirect taxes and customs to find the ‘Services’ option.
- Under this option, select ‘Know your jurisdiction’.
- This will take you to a new page where you have to select from the list of state and union territories.
- From the list, select the state or union territory, the zone, commissioner, division and range.
- Once you have submitted all these details, hit ‘submit’ and you will be able to see the GST state code jurisdiction.
The Bottom Line
The GST state code plays a vital role in deciding the tax amount you are obliged to pay under GST rules. Understanding the terminologies of GST rules makes the filing process easier and also ensures that you are aware of tax compliances, and authorities to approve in case of any grievance or complaint and effectively plan your finances based on the tax liabilities. To stay updated on the GST state code and GST rules, make sure to check the official website of the Central Board of Indirect Taxes and Customs.
