GST State Code List and Jurisdiction Under GST

What is the GST State Code?

A GST State Code is a unique two-digit numeric code assigned to each Indian state and union territory under the Goods and Services Tax system. This code represents the location where a business is registered for GST and forms the first two digits of the GSTIN (Goods and Services Tax Identification Number).

The GST State Code helps identify the state of registration from the GSTIN. Whether a supply is intra-state or inter-state depends on the supplier’s location and the place of supply rules under GST. This classification is essential for applying the correct type of tax, such as CGST and SGST for intra-state supplies or IGST for inter-state supplies.

Every GST-registered business must select the correct state code at the time of registration. An incorrect GST State Code can lead to errors in tax calculation, return filing issues, and jurisdiction-related compliance problems.

GST State Code List (All States and Union Territories)

Each state and union territory in India is assigned a specific two-digit GST State Code. These codes are standardized across the GST system and are used during GST registration, invoice generation, return filing, and jurisdiction mapping.

Below is the complete GST State Code list used in GSTINs in India.

This GST State Code list helps identify the state of registration from the first two digits of a GSTIN and ensures accurate tax treatment and jurisdiction assignment.

Importance of GST State Code

GST State Codes play a critical role in the functioning of the GST system. They are not just identifiers, but they determine how a transaction is taxed, reported, and regulated.

Key reasons why GST State Codes are important

• Determines the type of GST applicable
  The GST State Code helps identify whether a supply is intra-state or inter-state. This directly decides whether CGST and SGST or IGST is charged on a transaction.
• Identifies the correct tax authority
  Each GST State Code maps a taxpayer to a specific state tax department and central tax office. This ensures proper jurisdiction for assessments, audits, and notices.
• Essential for GSTIN generation
  The first two digits of every GSTIN represent the state code. Without the correct state code, a valid GSTIN cannot be issued.
• Ensures accurate tax revenue allocation
  State codes help allocate GST revenue correctly between the central government and state governments, especially for inter-state supplies.
• Reduces filing and reconciliation errors
  Using the correct GST State Code minimizes mismatches in invoices, returns, and e-way bills, reducing compliance risks.
• Mandatory for multi-state businesses
  Businesses operating in more than one state must obtain separate GST registrations for each state, each with a different GST State Code.

Incorrect use of GST State Codes can lead to wrong tax payments, return rejections, and jurisdiction-related compliance issues.

Example of GST State Code

The GST State Code appears as the first two digits of a GSTIN and indicates the state of registration.

Example 1: Gujarat GST State Code

GSTIN: 24ABCDE1234F1Z5

• 24 → Gujarat
  
• The business is registered in Gujarat
  
• Intra-state transactions attract CGST + SGST
  
• Inter-state transactions attract IGST

Example 2: Uttar Pradesh GST State Code

GSTIN: 09ABCDE5678K1Z2

• 09 → Uttar Pradesh
  
• The taxpayer falls under Uttar Pradesh GST jurisdiction

Example 3: Andhra Pradesh GST State Code

GSTIN: 37ABCDE9999R1Z8

• 37 → Andhra Pradesh
  
• This code applies to registrations issued after state reorganisation

These examples show how GST State Codes help identify the place of registration and determine the applicable GST structure for each transaction.

Where Are GST State Codes Used?

GST State Codes are used across multiple stages of GST compliance and administration. They help ensure accurate reporting, correct tax application, and proper jurisdiction mapping.

Key areas where GST State Codes are used

• GST registration
  The state code is selected during GST registration and becomes part of the GSTIN issued to the business.
• Invoice generation
  GST State Codes help determine whether CGST and SGST or IGST applies to a transaction based on the supplier and recipient locations.
• GST return filing
  State codes are used in returns such as GSTR-1 and GSTR-3B to report state-wise supplies and tax liabilities.
• E-way bills
  GST State Codes are required when generating e-way bills to track the movement of goods across states.
• Jurisdiction assignment
  Tax authorities use state codes to assign taxpayers to the correct central and state GST offices.
• Compliance checks and audits
  State codes help tax departments verify transaction locations during audits, assessments, and investigations.

Accurate use of GST State Codes ensures smooth compliance and reduces the risk of errors, notices, and penalties.

What is GST Jurisdiction?

GST jurisdiction refers to the tax authority responsible for administering and enforcing GST compliance for a taxpayer. Jurisdiction determines which tax office handles a business’s registration, return scrutiny, audits, assessments, refunds, and notices.

Under GST, jurisdiction is assigned based on:

• The GST State Code
• The registered place of business
• The nature of supplies
• The administrative allocation between central and state authorities
• India follows a dual GST model, where both the central government and state governments have defined roles in tax administration. This structure ensures coordinated governance while maintaining state-level oversight.
• GST jurisdiction helps streamline compliance by clearly defining which authority a taxpayer must interact with for all GST-related matters.

Classification of GST Jurisdiction

GST jurisdiction in India is divided between the central government and state governments to ensure effective tax administration and oversight. Each GST-registered taxpayer is assigned to one or both authorities based on predefined criteria.

Types of GST Jurisdiction

1. Central GST Jurisdiction
Central GST jurisdiction is handled by central tax authorities for matters related to:

• Central Goods and Services Tax (CGST)
• Integrated Goods and Services Tax (IGST)
• Inter-state supplies
• Large or multi-state taxpayers, based on administrative allocation
• Central authorities are responsible for audits, assessments, and enforcement actions falling under CGST and IGST.

2. State GST Jurisdiction
State GST jurisdiction is managed by the respective state tax departments and covers:

• State Goods and Services Tax (SGST)
• Intra-state supplies
• Compliance and enforcement within the state
• State authorities oversee registration verification, return scrutiny, audits, and recovery related to SGST.

This classification ensures clarity in administrative responsibility and avoids duplication of compliance efforts.

How to Find GST Jurisdiction

GST jurisdiction details can be identified using official government resources. Every GST-registered taxpayer is mapped to both a central and a state tax authority based on their registration details.

Ways to find GST jurisdiction

Using the GST portal

• Visit the official GST portal
• Enter your GSTIN or PAN
• View the assigned central and state jurisdiction details

Based on registered address
Jurisdiction is determined using the address provided during GST registration. This includes state, district, and local tax office mapping.

Through state GST department portals
Many state tax department websites provide jurisdiction search tools based on area or PIN code.

From GST registration certificate
The GST registration certificate mentions the assigned tax authorities under central and state jurisdictions.

Jurisdiction rules and administrative allocation are issued by the Central Board of Indirect Taxes and Customs and implemented by the respective state tax departments.

Conclusion

GST State Codes and GST jurisdiction together form the backbone of India’s GST compliance framework. While GST State Codes identify the state or union territory where a business is registered, GST jurisdiction determines the tax authority responsible for administering and monitoring that registration.
Correct use of GST State Codes ensures accurate GSTIN generation, proper tax application, and smooth return filing. Understanding GST jurisdiction helps businesses interact with the right tax authorities for assessments, audits, refunds, and compliance matters. Errors in state codes or jurisdiction details can lead to filing issues, incorrect tax payments, and regulatory notices.

By clearly understanding how GST State Codes work, where they are used, and how jurisdiction is assigned, businesses can maintain better compliance, reduce errors, and manage GST obligations more efficiently.

FAQs

1. What is the GST State Code used for?
The GST State Code is used to identify the state or union territory where a business is registered. It helps determine the applicable GST type, assign the correct tax authority, and generate a valid GSTIN.

2. Where can I find the GST State Code in a GSTIN?
The GST State Code is located in the first two digits of the GSTIN. These digits directly indicate the state or union territory of registration.

3. How do I check the state name from a GST code?
You can identify the state by checking the first two digits of the GSTIN and matching them with the GST State Code list.

4. What is the GST State Code for Gujarat, Uttar Pradesh, and Andhra Pradesh?
Gujarat GST State Code: 24
Uttar Pradesh GST State Code: 09
Andhra Pradesh GST State Code: 37

5. Why is the correct GST State Code important during registration?
Selecting the correct GST State Code ensures accurate GSTIN generation, correct tax application, and proper jurisdiction assignment. An incorrect code can lead to compliance errors and filing issues.

6. Can a single PAN have multiple GST State Codes?
Yes. A single PAN can have multiple GST registrations across different states. Each registration will have a unique GSTIN with a different GST State Code.

7. Does GST State Code affect IGST, CGST, and SGST?
Yes. GST State Codes determine whether a supply is intra-state or inter-state. This classification decides whether CGST and SGST or IGST is applicable.

8. What is the difference between GST State Code and GST jurisdiction?
The GST State Code identifies the state of registration, while GST jurisdiction determines the tax authority responsible for administering and monitoring GST compliance for that registration.

9. How can I find my GST jurisdiction online?
You can find GST jurisdiction details by entering your GSTIN or PAN on the GST portal. Jurisdiction details are assigned by the Central Board of Indirect Taxes and Customs and respective state tax departments.

10. Can GST State Codes change?
GST State Codes generally remain the same. Changes occur only in rare cases, such as state reorganisation or creation of a new state or union territory.

11. Does an incorrect GST State Code affect GST refunds?
Yes. Incorrect state codes can delay or block GST refunds due to jurisdiction mismatches and return reconciliation issues.