GST State Code List and Jurisdictions in 2023

To ensure smooth tax administration, every state and union territory in India has been assigned a unique GST state code. Knowing these GST state codes and their respective jurisdictions is crucial for businesses and taxpayers. GST State code and GST jurisdictions help businesses with processing of GST returns and assessments.

In this article, we will explore the list of GST state codes and their jurisdictions in 2023, and the methods to know your state and centre jurisdiction in GST.

What is the GST State Code?

GST state codes are unique two-digit alphanumeric codes assigned by the government to each state and union territory in India. GST state code is represented by numbers serially assigned to every state and Union Territory. As an example, GST state code 07 represents Delhi. Whereas, GST state code 29 represents Karnataka.

For a simpler understanding, the GST state code is mentioned in the Goods and Services Tax Identification Number (GSTIN). It is a unique 15-digit number provided by the government to any registered person or business entities under the Goods and Services Tax (GST) regime.

GST state codes play a crucial role in the GST system, helping in the identification of the origin and destination of goods and services during transactions. Understanding these codes is vital for proper compliance with GST regulations.

GST State Code List of India

The first two digits of any GST number (GSTIN) represent the GST state code. A taxpayer uses the GST state code list when registering for GST and entering invoice details in GST Returns in the form of GSTIN.

For example, 29 GST State code in 29AAGCR4375J1ZU represents a business registered under GST in Karnataka. Likewise, following are some more examples:

• 27 GST state code is for Maharashtra
• 06 GST state code is for Haryana
• 07 GST state code is for Delhi
• 09 GST state code is for Uttar Pradesh
• GST state code 33 is for Tamil Nadu
• 19 is the GST State code for West Bengal
• 03 GST state code is for Punjab
• GST state code 36 represents Telangana
• GST state code 23 represents Madhya Pradesh
• GST State code of Jharkhand is 20
• New GST state code 26* is for merged UTs of Dadra and Nagar Haveli and Daman and Diu

Figure out the relevant GST State code for any state/Union Territory/Central Jurisdiction from the complete GST State Code list

You can calculate the GST amount to be paid for your goods with the breakup of CGST, SGST and IGST with Razorpay’s Free GST Calculator tool.

Where Do We Need the GST State Code?

The GST state code plays a crucial role in various aspects of the GST system. Here’s how and where the state code is required:

GST Registration

When applying for GST registration, the State Code is essential to determine the taxpayer’s jurisdiction.To obtain a valid GST registration, accurate state and centre jurisdiction is mandatory. The information that the taxpayer provides is verified by the officer, only then the GSTIN is alloted. GST state code directs them to the correct tax authority based on their state or union territory. This ensures seamless registration and compliance.

GST Invoice and e-Invoicing

The State Code is crucial in GST invoicing and e-invoicing, as it forms part of the GSTIN. Valid GSTINs of the buyer or seller contain the relevant state codes which identify the place of supply. Once the origin and destination states are identified in transactions, accurate application of GST tax rates for interstate or intrastate transactions can be done which prevents errors.

An incorrect mentioning of a GST state code on the inv`oice with the GSTIN can lead to wrong charge of CGST and SGST instead of IGST or vice versa with a wrong place of supply.

GSTR-1 and GSTR-3B Return Reporting

In filing GSTR-1 and GSTR-3B returns, the State Code categorises transactions by state or union territory. This classification is vital for determining state-wise tax liability and revenue distribution among states, ensuring adherence to destination-based taxation.

What is the GST Jurisdiction?

GST jurisdiction refers to the geographical area or territory covered by a particular GST authority or office. Each state or union territory has its GST jurisdiction, and businesses operating within a specific jurisdiction are required to register under the concerned GST authority. Jurisdiction is essential for the assessment, collection, and enforcement of GST. The jurisdictions have been classified based on geographical region, PIN codes of distinct locations, and distinct districts and ensure that GST registrations are easier for businesses and professionals.

Classification of GST Jurisdiction

GST jurisdiction is categorised into two main components: State Jurisdiction and Central Jurisdiction.

State Jurisdiction

State jurisdiction deals with tax administration within a specific state or union territory. It includes the assessment and collection of State GST (SGST) and Union Territory GST (UTGST). Each state is divided into various jurisdictions, each headed by a Jurisdictional Officer.

Central Jurisdiction

Central jurisdiction involves the administration of Central GST (CGST) and Integrated GST (IGST). It is responsible for transactions that occur between different states or union territories. The Central Jurisdiction ensures that taxes are appropriately collected and distributed among the states.

As outlined in CGST Circular no. 21/2017 dated 20th September 2017, here’s how the division is determined:

Taxpayers with Turnover Below ₹1.5 Crore: In this category, 90% of taxpayers whose total turnover falls below ₹1.5 crore are under the jurisdiction of the state administration, while the remaining 10% fall under the purview of the Central administration.

Taxpayers with Turnover Above ₹1.5 Crore: For taxpayers with a total turnover exceeding ₹1.5 crore, the division is more balanced. 50% comes under the state administration, while the other half is overseen by the Central administration.

This division of GST taxpayers is carried out through computer-initiated processes at the state level. It considers factors such as the geographical location of the taxpayer and the type of registration they hold.

In practice, the GST jurisdictions are structured hierarchically with varying sizes and scopes. The order of hierarchy and size for GST jurisdictions includes zones, commissionerates, division offices, and range offices.

How to Find or Know Your GST Jurisdiction?

Here’s how you can get to know your GST jurisdiction:

Method 1: Through CBIC Portal (For State Jurisdiction)

1. Visit the Central Board of Indirect Taxes and Customs (CBIC) portal (https://cbic-gst.gov.in/).
2. On the CBIC portal, look for the ‘Services’ section.
3. Find and click on the ‘Know Your Jurisdiction’ option.
4. You will be directed to a page where you can access a list of States and Union Territories.
5. Locate and select the State/UT for which you are looking for a GST jurisdiction list
6. Select the zone
7. After which you can select the commissionerate to proceed.
8. Choose the division
9. Select your range.
10. Check and select the localities that fall under that range.

Method 2: Through GST Portal Using GSTIN (For Both State and Central Jurisdiction)

1. Visit the official GST portal: GST Portal (https://www.gst.gov.in/).
2. On the GST portal’s homepage, locate the ‘Search Taxpayer’ option
3. In the dropdown, select ‘Search by GSTIN/UIN’.
4. Enter the 15-digit GSTIN of the business or individual you want to inquire about.
5. Click on the ‘Search’ or ‘Submit’ button.
6. The portal will display detailed jurisdictional information, including both the State and Central Jurisdiction for the provided GSTIN.

Method 3: Through Individual State Websites

1. Visit the official website of the specific state’s GST department.
2. Look for a section or option related to GST or taxpayer services on the state’s website.
3. Find the ‘Jurisdiction’ or ‘Know Your Jurisdiction’ option.
4. Enter the required details, which may vary by state but typically include GSTIN or other relevant information.
5. Click on the ‘Search’ or ‘Submit’ button.
6. The state’s website will provide you with jurisdictional information specific to that state.

Let’s consider an easier way to search for state jurisdiction information with an example. If you are looking for jurisdiction in the state of Karnataka, search for ‘Karnataka GST jurisdiction’ on a web browser. You will come across the website http://gstkarnataka.gov.in/Jurisdiction.html. This website systematically lists divisions, groups, wards, districts, and taluks with their respective details. Likewise, various other states maintain dedicated websites and web pages providing this valuable information.

Know Your GST Jurisdiction with Razorpay GSTIN Search Tool

The Razorpay GST Search Tool is a powerful resource designed to streamline the search for Central and State jurisdiction GST identification numbers. Accessible through the Razorpay platform, this tool provides businesses and taxpayers with a user-friendly interface to swiftly locate the necessary GSTINs. It’s a valuable asset, significantly simplifying the task of understanding tax compliance obligations and identifying the appropriate tax authorities for a seamless and compliant tax journey.

With the Razorpay GSTIN Search Tool, businesses can efficiently search and verify GST identification numbers associated with suppliers, clients, or any entity they engage within their business transactions.

Importance of Knowing GST State Codes and Jurisdiction

Knowing GST state codes and jurisdiction is essential for several reasons:

• Jurisdictional Compliance: Businesses are required to register under the jurisdiction of their primary place of business. Understanding your jurisdiction ensures compliance with the specific rules and regulations governing that area.
• Interstate Transactions: In a country as vast as India, interstate trade and commerce are integral to the country’s economy. Knowing GST state codes helps businesses identify the source and destination states involved in financial transactions. 
• GST Returns and Filing: Accurate GST return filing is essential for businesses. Understanding your GST state code ensures that you report transactions correctly in your returns. Incorrect reporting can lead to discrepancies, audits, and penalties.
• Input Tax Credit (ITC): Businesses can claim Input Tax Credit on the GST paid on their purchases. To avail of this benefit, you need to ensure that the GST details on your invoices, including state codes, are accurate. Mismatched or incorrect codes can result in the denial of ITC.
• Avoiding Legal Issues: Ignorance of GST state codes and jurisdictions can inadvertently lead to non-compliance which results in legal hassles. Being aware of these codes helps businesses stay on the right side of the law.
• Trade Across Borders: For businesses involved in international trade, understanding GST state codes is especially critical. It helps distinguish between domestic and international transactions and ensures the proper application of customs duties and GST.
• GST Software and Technology: Many businesses use GST software for tax compliance. These tools often rely on accurate GST state codes and jurisdiction information. Knowing these codes ensures that software systems can process transactions correctly.

Why Do You Need to Know Your GST Jurisdiction?

Understanding GST jurisdiction is essential for several reasons:

• Tax Compliance: Correctly identifying the jurisdiction ensures that you comply with the relevant tax regulations and pay the correct amount of tax to the appropriate authority.
• Dispute Resolution: In case of any disputes or discrepancies in tax assessment, knowing the jurisdictional authority helps in resolving issues more efficiently.
• GST Returns: Accurate information about jurisdiction is necessary when filing GST returns to avoid penalties and errors in tax calculations.
• Legal Compliance: It is a legal requirement to mention the correct jurisdiction details in all GST-related documents, including invoices and returns.

How to Get in Touch with the GST Jurisdictional Officer?

If you need to contact the GST Jurisdictional Officer for any reason, you can find their contact details on the official GST portal of the respective state or union territory. These officers are responsible for handling tax-related matters within their jurisdiction and can provide guidance and assistance as needed.

Follow the below steps to get in touch:

1. Visit GST Portal: Go to the official GST portal of the respective state or union territory.
2. Locate Contact Details: Look for a ‘Contact Us’ or ‘Officers’ section on the GST portal.
3. Find Jurisdictional Officer: Within the ‘Contact Us’ section, you will find the contact details of the GST Jurisdictional Officer responsible for that specific jurisdiction.
4. Reach Out: Use the provided contact information, such as phone numbers or email addresses, to get in touch with the GST Jurisdictional Officer for inquiries or assistance regarding tax-related matters in that jurisdiction.

Frequently Asked Questions

1. What is the GST State code for Maharashtra?

GST State Code for Maharashtra is 27

2. What is the GST State code for Delhi?

Delhi GST State Code is 07

3. 06 GST state code is for Which State?

06 State Code is for Haryana

4. What is the GST State code for Karnataka?

GST State Code for Karnataka is 29

5. 24 GST State Code is for Which State?

24 GST State Code is for Gujarat

6. What is Bihar GST State Code?

10 is the GST State code for Bihar

7. What is the Rajasthan GST Code?

GST State Code for Rajasthan is 08

8. What is GST State Code for Kerala?

GST State Code for Kerala is 32

9. What is 02 State Code in GST?

02 is the GST State code for Himachal Pradesh

10.What is 04 State Code in GST?

04 is the GST State code for Chandigarh

11.What is 05 State Code in GST?

05 is the GST State code for Uttarakhand

12. Why is the GST State Code important?

The GST State Code is vital as it determines the taxpayer’s location, ensures accurate taxation, compliance, and revenue distribution, and aids in the calculation of the Integrated GST (IGST) for interstate transactions.

13. How are GST State Codes allocated?

GST State Codes are allocated systematically, primarily based on geographical locations. The first two digits of the GSTIN indicate the GST State Code and are assigned by the GSTN (Goods and Services Tax Network) based on the taxpayer’s registered business location within a specific state or union territory.

14. How to Find State code in GST Number?

The first two digits in the GST number is the state code GST. For instance, 29 in 29AAGCR4375J1ZU is the GST state code Karnataka.

15. What is the Search GSTIN Tool on the official GST portal?

The Search GSTIN Tool is a user-friendly online resource that facilitates the quick retrieval of Central and State jurisdiction numbers associated with GSTIN. It is available on the official GST portal.

16. How to Know Your State Jurisdiction in GST?

To know the state jurisdiction in GST, you can start by obtaining the GSTIN of the business or individual whose jurisdiction you want to determine.

• Visit the GST portal and locate the ‘Search Taxpayer’ option.
• In the dropdown, select ‘Search by GSTIN/UIN’.
• If you have a GSTIN, enter it into the provided field. For example, consider the GSTIN “29AABCR1234E1Z5,” which belongs to a business in Karnataka.
• Click ‘Search,’ and the portal will display the State Jurisdiction details for the given GSTIN, including the State Jurisdictional Officer’s details.

17. How to Know Your Centre’s Jurisdiction in GST?

To know the central jurisdiction in GST, obtain the GSTIN of the business or individual for whom you want to determine central jurisdiction. The third to sixth digits of the GSTIN represent the Centre Jurisdiction Code.

• Visit the GST portal and locate the ‘Search Taxpayer’ option.
• In the dropdown, select ‘Search by GSTIN/UIN’.
• If you have a GSTIN, enter it into the provided field. For example, consider the GSTIN “29AABCR1234E1Z5,” which belongs to a business in Karnataka.
• Click ‘Search,’ and the portal will display the Centre Jurisdiction details for the given GSTIN, including the Centre Jurisdictional Officer’s details.