What are the different state codes that apply to different places of supply?

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Published Date:  24-12-2023   Author:   yash-elwadhi
what are the different state codes that apply to different places of supply

State codes are two-digit numerical codes assigned to each state and union territory in India. They identify the origin and destination of goods and services under the Goods and Services Tax (GST) regime. State codes are essential for determining the correct tax rate, filing returns, and claiming input tax credits.

This blog will explore the state codes corresponding to different places of supply. It will also discuss mapping state codes to specific supply destinations, such as inter-state, intra-state, or international supplies. We will also examine the diversity in state codes for distinct places of supply, such as special economic zones, e-commerce operators, or online information and database access or retrieval services.

Defining State Codes

The GST state codes in India, derived from the 2011 Indian Census, are crucial in identifying the state or union territory where a taxpayer is registered under GST. These codes constitute the initial two digits of the 15-digit GSTIN (Goods and Services Tax Identification Number). For instance, Rajasthan’s state code is 08, and Delhi’s state code is 07. 

Identification of specific state codes for various supply locations

JAMMU AND KASHMIR 01

HIMACHAL PRADESH 02

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PUNJAB 03

CHANDIGARH 04

UTTARAKHAND 05

HARYANA 06

DELHI 07

RAJASTHAN 08

UTTAR PRADESH 09

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BIHAR 10

SIKKIM 11

ARUNACHAL PRADESH 12

NAGALAND 13

MANIPUR 14

MIZORAM 15

TRIPURA 16

MEGHALAYA 17

ASSAM 18

WEST BENGAL 19

JHARKHAND 20

ODISHA 21

CHATTISGARH 22

MADHYA PRADESH 23

GUJARAT 24

DADRA AND NAGAR HAVELI AND DAMAN AND DIU (NEWLY MERGED UT) 26*

MAHARASHTRA 27

ANDHRA PRADESH(BEFORE DIVISION) 28

KARNATAKA 29

GOA 30

LAKSHADWEEP 31

KERALA 32

TAMIL NADU 33

PUDUCHERRY 34

ANDAMAN AND NICOBAR ISLANDS 35

TELANGANA 36

ANDHRA PRADESH (NEWLY ADDED) 37

LADAKH (NEWLY ADDED) 38

OTHER TERRITORY 97

CENTRE JURISDICTION 99

Understanding the allocation of state codes in place of supply

Understanding State and Central Jurisdictions:

State jurisdictions fall under the assessment of respective State administration.

Central jurisdictions are administered directly by the Centre.

Demarcation Guidelines:

CGST Circular no. 21/2017 (20th September 2017) provides guidelines for jurisdiction demarcation.

For taxpayers with a total turnover below Rs.1.5 crore, 90% come under State administration, and 10% under Central administration.

Taxpayers with a total turnover above Rs.1.5 crore: 50% under State and 50% under Central administration.

Computer-Initiated Division:

The division of GST taxpayers is computer-initiated at the state level.

Stratified random sampling is employed, considering geographical location and type of registration.

Classification Hierarchy:

Jurisdictions under GST are classified into the following levels, hierarchically:

  • Zone
  • Commissionerates
  • Division offices
  • Range offices

Also Read: How Is The Place Of Supply Determined For Goods?

Conclusion 

State codes corresponding to different places of supply are essential for ensuring compliance with the GST rules and regulations. They help in identifying the nature and location of supply, and the applicable tax liability. They also facilitate the smooth flow of input tax credits across the supply chain.

We have seen how to map state codes to specific supply destinations, such as inter-state, intra-state, or international supplies. We have also learned about the differentiated state codes for varied supply places, such as special economic zones, e-commerce operators, or online information and database access or retrieval services. We hope this blog has helped you understand the concept and significance of state codes in GST.

Frequently Asked Questions(FAQs)

Are state codes uniform across all transactions?

State codes provide uniformity in applying GST across the country, facilitating the smooth flow of tax credits and revenue.

Do state codes impact compliance with GST regulations?

State codes are essential for compliance as they help businesses adhere to specific rules, rates, and exemptions prevalent in each state.

Can state codes change over time?

State codes generally remain constant, but any changes would be communicated by the government through official channels.

Where can I find the complete list of GST state codes?

The complete list of GST state codes is usually available through official GST portals or government publications.

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Yash Elwadhi

Yash Elwadhi is a highly skilled and experienced finance content writer with a proven track record of providing insightful and engaging content to a wide range of clients in the financial industry. He has collaborated with prominent financial institutions, fintech companies, and wealth management firms, and is known for his ability to convey complex financial concepts in a clear and engaging manner. Yash is committed to delivering high-quality content that adds value to his clients' target audience and helps them achieve their financial goals.

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