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.
It is later addressed for billing CGST/IGST and UTGST/ SGST. In the GST number, the state represents the location of the company. It later conducts the business and reports under GST. Every section has been assigned a different state code which facilitates business identification. The list below depicts the state code for GST -
| 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 |
This is known as the list of GST state codes.
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. One example is the GST number 08AAEPM0111C1Z8 of a particular place. The two digits at the start of the number represent the specific state. In this case, 08 is used for the Rajasthan code for GST. Here is the full description of the 15-digit GST number:
The two digits at the beginning represent the state code.
The 10 digits represent the pan card number.
One digit represents the registration number.
Two digits represent the checksum and default value.
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. There could have been any situation between this two. If the Supply place and state code of the supplier differ, only IGST would be charged. But if both the supply and state codes are the same, then in such a case, the government will charge SGST and CGST.
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.
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State Jurisdiction: It is administered and assessed by the state administration of that particular place.
-
Central Jurisdiction: It is administrated under the Centre.
According to CGST, how state and central jurisdiction are demarcated are as below -
a. For the taxpayers whose turnover number falls under Rs. 1.5 crore should vest along with the administration of the state. On the other hand, the 10% which is remaining is with central administration.
b. Whereas more than 50% of people who pay tax have a turnover of Rs. 1.5 crore or more than that shall be with the state administration. At the same time, the remaining 50% should be under the central administration.
For example, the business owner of 'zone all' mainly focuses on the growth and expansion plan with excellent and easy accessibility of the worldwide market without focusing on the minimization of state-wise tax strategies.
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. At the time of GST registration, the person who will pay the tax should carefully declare the complete and correct address of the business place. This information is crucial for determining GST jurisdiction correctly and declaring the registration application of GST, which helps to avoid inconvenience at later stages.
1. Search for the state jurisdiction in the GST
Before obtaining the GST registration, the taxpayer must identify the appropriate state jurisdiction. The taxpayer must look for the respective VAT or commercial tax and the state tax sites to search for the circle and ward that helps to determine the department of state jurisdiction.
Let's consider one example when we search the Jurisdiction of Karnataka. First, we need to browse for the term GST jurisdiction of Karnataka. Then there, you will find the site http://gstkarnataka.gov.in/Jurisdiction.html. So the group, division, district, taluks, and wards are always mentioned systematically. Likewise, different states have dedicated webpage and websites from which relevant information can be taken.
2. Search for the central Jurisdiction in the GST
It is very similar to the previous one. But the taxpayer must look for the central jurisdiction and the range in which they fall. The government has already made a specific website for people looking for central jurisdiction. The following procedure can be followed while searching for the central jurisdiction in GST:
a. Select the state from a complete list of union territories and states.
b. Select a zone by choosing the most applicable zone based on the particular state's name.
c. Select the zone, commissionerate list will appear. From there, select the appropriate commissionerate.
d. After this, a complete list that will consist of divisions will come and you can find your respective division.
Where Can I Find the GST Jurisdictional Officer's Contact Information?
METHOD 1
a. Visit the official GST portal at https://www.gst.gov.in/.
b. Click on the "Search Taxpayer" option on the home page.
c. Enter the GSTIN (Goods and Services Tax Identification Number) or the legal name of the registered taxpayer whose jurisdictional officer's contact details you want to obtain.
d. After furnishing the details properly, go for the SEARCH.
e. If the correct information is furnished, The GST site will show the taxpayer's registration information, including the name and contact information of the local range officer who looks after the taxpayer's jurisdiction.
METHOD 2
If you need help locating the jurisdictional official, call the GST helpdesk at 1800-103-4786.
a. Visit the official GST portal at https://www.gst.gov.in/.
b. Find the 'Services' tab and then select the 'User services' tab.
c. Select the 'Contacts' option.
d. Enter the information of your jurisdiction, such as central or state, name of a tax official, designation of the official, commissionerate, Division, and Range.
e. Fill in the captcha correctly and perform the search.
METHOD 3
You can use the following instructions to locate your state's GST (Goods and Services Tax) regional officer's contact information:
The GST number and state code list under GST is very significant, especially in the case of the delivery zone and GSTIN.
FAQs on GST State Code List
1. How to find the state code in the GST number?
Always remember that the two digits at the start of the GST number represent the GST state code. For example, in the case of GST number 27AATFV1462C, the '27' represents the Maharashtra state code.
2. What is state code 99 in GST?
State code 99 in GST is used to represent central jurisdiction.
