GST State Code List
GST state code list is a numeric code that represents the state and union territories of India. In this blog, we will cover the GST state code list.
Why GST State Code List Was Introduced?
GST State code list was introduced under GST to reduce the error that may happen due to spelling error while writing state code alphabetically. Moreover, IRP will not authenticate any e-invoice with the wrong information. So, short and simple numerical codes eliminate even the minute chance of error at the time of reporting invoices and GST Returns.
GST State Code Applicability
GST state code list is applicable on the following
- GSTIN of a taxpayer: The first two code of the GSTIN consist of state code for instance
GSTIN 11ABPPM0133T1Z9, here 11 is the state code of Sikkim.
- Place of Supply: GST state code list helps in determining the place of supply and determining whether CGST and UTGST/SGST will be applicable or IGST on the supplied goods.
Let us understand this with an example
- If the place of supply code shows 11 and the supplier code indicates 09 then in this case IGST will be applicable. In simple words when the place of supply state code and supplier’s state is different IGST will be levied.
- If the place of supply state code and supplier’s code shows 11, then in this case CGST and UTGST/SGST will be applicable. In simple words, when the place of supply state code and supplier’s state are similar, UTGST/SGST will be levied.
![GST State Code List](https://www.gstrobo.com/blog/wp-content/uploads/2021/03/gst-state-code-list.png)
GST State Code List
Here is the list of state code under GST as per the Indian Census of 2011:
GST State code List | State List | GST State code List | State List |
01 | Jammu & Kashmir | 19 | West Bengal |
02 | Himachal Pradesh | 20 | Jharkhand |
03 | Punjab | 21 | Orissa |
04 | Chandigarh | 22 | Chhattisgarh |
05 | Uttarakhand | 23 | Madhya Pradesh |
06 | Haryana | 24 | Gujarat |
07 | Delhi | 25 | Daman & Diu |
08 | Rajasthan | 26 | Dadra & Nagar Haveli |
09 | Uttar Pradesh | 27 | Maharashtra |
10 | Bihar | 28 | Andhra Pradesh (Old) |
11 | Sikkim | 29 | Karnataka |
12 | Arunachal Pradesh | 30 | Goa |
13 | Nagaland | 31 | Lakshadweep |
14 | Manipur | 32 | Kerala |
15 | Mizoram | 33 | Tamil Nadu |
16 | Tripura | 34 | Puducherry |
17 | Meghalaya | 35 | Andaman & Nicobar Islands |
18 | Assam | 36 | Telengana |
37 | Andhra Pradesh |
Conclusion
So, through the above statements, we can conclude that the GST state code list plays a very vital role in knowing whether the GSTIN mentioned is authenticate or not. In addition to this GST, a state code list helps in determining whether the invoice raised is fake or real and even helps a taxpayer in evaluating the tax liability using the supplier’s code and place of supply code.
How Can GSTrobo® Help you?
GSTrobo® – a division of Binary Semantics is one of the leading ASP- GSP who provides industry-leading GST compliance software and APIs for GST, e-way bill, and e-invoicing. These solutions not only seamlessly integrate with all the ERPs but also automates most of your GST compliance.