A key feature of GST is that it’s a destination-based tax, i.e., GST is collected at the place of consumption. The jurisdiction of the business and place of supply therefore are vital data-points for GST administration making it important to have a GST state code and jurisdiction list. A GST state code list is also useful during registration, in assigning GSTINs, return filings, and other functions. Here, we’ll take a look at the list of GST state code and jurisdiction for 2024 and how to find the right state code for your business.

What is a GST state code?

A GST state code is a unique two-digit number assigned to every state and union territory (UT) in India. The code is useful in streamlining revenue and tax collection across geographies by distinguishing between inter-state and intra-state supply of goods and services. This further enables GST systems to collect and distribute taxes fairly between the Centre and States/UTs.

The state code can be found in a taxpayer’s GST number (GSTIN). Of the 15-digits in the GSTIN, the first two numerical digits represent the state code the business is registered in.

GST state code list in India

The state code under GST is useful across multiple activities. For instance, a business will require it during the GST registration process, e-Invoicing details, assessment and filing of returns, and others.

For example, state code 27 is for Maharashtra, state code 24 is for Gujarat, state code 32 is for Kerala and so on. State code 97 represents Other Territories and Code 99 represents Centre Jurisdiction.

GST state code 26 is a new code that represents the UT of merged  Dadra and Nagar Haveli and Daman and Diu.

Below is the complete list of GST state code list for your reference.

Complete list of GST state code (2024):

How to find GST state code and jurisdiction?

The business address is one of the crucial information a taxpayer will have to furnish accurately during the registration process on the GST portal. This address includes the state or union territory of the business and is used to determine its jurisdiction. Based on this information, all subsequent process follows (e.g., TDS under GST, returns filing, inter and intra state business, etc.).

Based on the taxpayer’s GSTIN, there are several ways of finding the state code. Alternatively, one can visit the official GST portal for details on how to find the list of GST state codes: //www.gst.gov.in//

Finding State jurisdiction

CBIC portal

• Visit CBIC official website for GST: //cbic-gst.gov.in/
• Follow the path: Services > Know Your Jurisdiction
• View list of states and UTs and select GST state
• Identify your jurisdiction by selecting: Zone, Commissionerate, division, range

GST registration certificate

• Download GST registration certificate
• View state code in GSTIN number
• Check centre and state jurisdiction mentioned (REG-06)

GST portal (Search GSTIN tool)

• Visit the GST portal: //www.gst.gov.in//
• Follow the path: Search Taxpayer > Search by GSTIN/UIN
• Enter taxpayer GSTIN to view details

It’s recommended that you confirm your GST state code thoroughly. In case you have selected an incorrect state code, you can request a change via the state’s administrative and IT departments. Also, remember, if your business has physical offices in different states/jurisdictions, you will have to register them separately (each will have its unique GSTINs).

GST jurisdiction classification

Classification of jurisdiction area is crucial in GST systems. It outlines the geographical area that falls under a State/UT (or Centre) and the responsibilities and authority associated with it. Here’s a simple understanding of GST jurisdiction:

• State/Union Territory jurisdiction: State and UT jurisdiction under GST refers to all matters of GST collection that falls within the purview of the State or Union Territory. This would include SGST and UTGST collection and is managed by the respective states or local tax authorities (for UTs)
• Central jurisdiction: All GST related revenue collection for IGST and CGST falls under the Central jurisdiction. In cases of inter-state supply of goods and services there is dual jurisdiction. That is, while the taxes are collected at the central level it is responsible for distribution of revenue among different states appropriately. This is because there are states that are low producers but high consumers. The distribution of revenue collected ensures every state get its fair share and there’s hassle-free collection of taxes across borders.

Also read: GST types – IGST, CGST, SGST/UTGST what they mean and how they are collected

It’s also important to understand that based on the annual turnover of a businesses, the classification is further available.

• Below ₹1.5 crores in annual turnover: 90% of such businesses fall under State GST administration; only 10% falls under Central GST
• Above ₹1.5 crores in annual turnover: Equally split, with 50% of businesses under State and Centre respectively

Where is GST state code required?

The GST state code list is required during several GST aspects. Since the codes are unique, it enables GST authorities to administer compliance effectively and keep revenue collection fair, transparent and seamless.

Listed below are some of the common instances where state codes under GST are used:

• GST registration: Based on the business registration address provided by the taxpayer, the state code is determined and included in the GSTIN number
• GST return filing: The state code help to determine the tax destination (especially for businesses that operate within and outside the state borders) and accordingly tax businesses based on their registered locations (especially for GSTR-1 and GSTR-3B return filing)
• GST e-Invoicing: Since invoicing is done electronically, the state code helps to identify the type of GST that will be levied (i.e., CGST, SGST/UTGST, or IGST)

Understanding your business’s GST state code and jurisdiction is important. It helps you to know which jurisdiction to appeal to in case of any dispute or assistance. For instance, when GST notices are issued, you can find a GST Seva Kendra in your jurisdiction and seek assistance in how to respond to the notice.

FAQs

Which state code is 06 in GST?

The state code 06 in GST is for the state of Haryana.

Which state code is 27 in GST?

27 is the GST state code for Maharashtra.

Which state code is 29 in GST?

The GST state code 29 is for the state of Karnataka.

Which state code is 09?

Under the GST state code list, number 09 is for the state of Uttar Pradesh.

Which state’s GST code is 07?

Delhi’s GST state code is 07.

Which state’s GST code is 24?

The state code for Gujarat is 24 under GST.

*This article is for information purpose only. To know more about the state codes and jurisdictions, visit the official GST portal website. You may also consult a CA, GST practitioner, or tax consultant for professional advice.

Author: Sohini Banerjee

Sohini is a seasoned content writer with 12 years’ experience in developing marketing and business content across multiple formats. At Tata nexarc, she leverages her skills in crafting curated content on the Indian MSME sector, steel procurement, and logistics. In her personal time, she enjoys reading fiction and being up-to-date on trends in digital marketing and the Indian business ecosystem.