State Code is a numerical code assigned to each state and union territory for easier identification. The GST Portal accepts the codes from the defined list of State Codes only. Thus, you must identify the correct GST State Code.
When is State Code used under GST?
Under GST, each State and Union Territory is identified by a unique Code called State Code. It is used in the following cases:
- GSTIN– The first two digits of the GST Identification Number denotes the State Code of the state in which the taxpayer has obtained registration.
- CGST, SGST, IGST – If the state code of seller is the same as state code of place of supply, CGST and SGST are charged. If the state code of seller is different than state code of place of supply, IGST is charged.
List of GST State Codes
|State Name||State Code|
|Andaman and Nicobar Islands||35|
|Dadar and Nagar Haveli||26|
|Daman and Diu||25|
|Jammu and Kashmir||01|
An exporter supplies goods or services outside India. The Place of Supply would be the location of the buyer. Since the buyer is located outside India, the exporter should select GST State Code 97 – Other Territory to enter details in GST Return.