List of State Codes under GST
State Code is a numerical code assigned to each state and union territory for easier identification.
When is the 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.
Here is a list of State Codes:
|State Name||State Code|
|Andaman and Nicobar Islands||35|
|Dadar and Nagar Haveli||26|
|Daman and Diu||25|
|Jammu and Kashmir||01|