In this Write-up we shall be discussing about State Code and its relevance in GST Law and GST Compliance. State Code forms and integral part of GSTIN, in the Pre-GSTIN Regime also state codes were the pre-fix to Taxpayer Identification Number (TIN) of VAT Registrations.
What is the Pattern of GSTIN ?
GST Identification Number (GSTIN) consists of Fifteen digits,
- First 2 digits: Represents State Code,
- Next 10 digits: Represents Permanent account number (PAN) of the person and
- the last 3 digits: Represents entity code and one checksum character.
What are the State codes of all/ respective states/UT’s in India. ?
Comprehensive List of State Codes is India has been provided below for users reference.
| STATE / Union territory (UT) | STATE CODE |
| JAMMU AND KASHMIR | 01 |
| HIMACHAL PRADESH | 02 |
| PUNJAB | 03 |
| CHANDIGARH | 04 |
| UTTARAKHAND | 05 |
| HARYANA | 06 |
| DELHI | 07 |
| RAJASTHAN | 08 |
| UTTAR PRADESH | 09 |
| BIHAR | 10 |
| SIKKIM | 11 |
| ARUNACHAL PRADESH | 12 |
| NAGALAND | 13 |
| MANIPUR | 14 |
| MIZORAM | 15 |
| TRIPURA | 16 |
| MEGHLAYA | 17 |
| ASSAM | 18 |
| WEST BENGAL | 19 |
| JHARKHAND | 20 |
| ODISHA | 21 |
| CHATTISGARH | 22 |
| MADHYA PRADESH | 23 |
| GUJARAT | 24 |
| DAMAN AND DIU | 25 |
| DADRA AND NAGAR HAVELI | 26 |
| MAHARASHTRA | 27 |
| ANDHRA PRADESH (Earlier) (Now Invalid) | 28 |
| KARNATAKA | 29 |
| GOA | 30 |
| LAKSHWADEEP | 31 |
| KERALA | 32 |
| TAMIL NADU | 33 |
| PUDUCHERRY | 34 |
| ANDAMAN AND NICOBAR ISLANDS | 35 |
| TELANGANA | 36 |
| ANDHRA PRADESH (New) | 37 |
| Ladakh | 38 |
| Other Territory | 97 |
Mention of State Code on Tax Invoice:
- Mandatory in case where recipient is registered.
- Mandatory in cases where recipient is unregistered and value of supply is fifty thousand rupees or more.
- Where recipient requests it.
- Optional in all other cases
GSTR-2A (Auto Drafted State of Inward Supply) and State Code:
In short ITC is available to a registered person when Place of Supply of such inward supply falls within the state in which person is under GST.
For example: XYZ Private Limited is is registered in Delhi, director/employee of such company visits Mumbai for official purpose/promotion purpose. ITC is available generally in respect of all the expenses incurred during his visit to Mumbai. However provisions of place of supply (POS) warrants that POS of hotel expenses incurred by director during their visit shall be Maharashtra.
Amount paid to hotel along with GST applicable on in shall be available in Form GSTR2-A of XYZ Pvt. Ltd. if the GSTIN of XYZ Pvt. Ltd. has been provided to Hotel and such hotel has appropriately filed the GST returns.
XYZ Private Limted is not entitled to claim ITC on such expenses where place of supply is not in state in which it is registered.
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