Introduction
While migrating to a GST registration or while going for a new registration, most businesses would have received the 15 digit provisional ID or GSTIN (Goods and Services Tax Identification Number). Knowing the structure of the GSTIN is crucial for a business - to ensure that one’s suppliers have quoted the correct GSTIN in their invoices, and also to ensure that one mentions their own GSTIN correctly in invoices to customers – as input tax credit is dependent on this due diligence.
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The 15 digit ID comprises of – 2 digits signifying the state code; 10 digit PAN number; 1 digit signifying number of registrations; and 2 digits having default and checksum values.
GST State Code List of India
Thus, it is important for businesses to know about the GST state code list, which form the first 2 digits of the GSTIN. This state code list under GST, is prescribed as per the Indian Censes of 2011, and is as follows:
State code list under GST |
State |
State code list under GST |
State |
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 |
Telangana |
37 |
Andhra Pradesh (New) |
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