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 

1. 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. 

2. 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 

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.