GST state codes and jurisdiction: what the first digits of a GSTIN mean

How a GSTIN is built

CBIC’s guide to GST registration describes the GSTIN as a 15-digit number made up of four parts:

• Characters 1–2: the State code of the State or Union Territory where the registration is held.
• Characters 3–12: the 10-character PAN of the legal entity.
• Characters 13–14: the entity code.
• Character 15: a check sum, which helps systems detect a mistyped number.

Reading the parts in practice

Because the PAN sits inside the GSTIN, every registration held by the same business carries the same ten characters in the middle. A company registered in Delhi and Haryana will have two GSTINs that begin 07 and 06 respectively but share the same PAN.

Many explainers describe the 13th character as a count of registrations under the same PAN in that State and the 14th as a default letter ‘Z’. We have not found that detail in an official source. CBIC describes characters 13 and 14 together as the entity code, so treat the finer description as a pattern rather than a rule.

State codes for common States

The codes below are taken from the State code master list published on the GST e-invoice system, run by GSTN. The same two digits appear at the start of every GSTIN registered in that State or Union Territory.

• Delhi — 07
• Uttar Pradesh — 09
• Haryana — 06
• Chandigarh — 04
• Rajasthan — 08
• Gujarat — 24
• Maharashtra — 27
• Karnataka — 29
• Telangana — 36
• Tamil Nadu — 33
• West Bengal — 19

One GSTIN in each State where you supply from

GST registration is PAN-based and State-specific. CBIC explains that a supplier has to register in each State or Union Territory from where it makes supplies, and that a legal entity has one GSTIN per State. A business with branches in several States therefore needs a separate registration for each of those States.

Within a single State, branches are normally covered by one registration: one location is declared as the principal place of business and the others are added as additional places of business. A business with separate business verticals in a State may obtain a separate registration for each vertical.

For NCR businesses this matters quickly. An office in Delhi and a warehouse in Gurugram mean registrations in both Delhi (07) and Haryana (06), each with its own returns.

State and central jurisdiction

GST is a dual tax: the Centre levies central tax (CGST) and each State levies State tax (SGST) on supplies within the State. To give taxpayers a single point of contact, the GST Council decided that each taxpayer would be administered by either the State tax authority or the Central tax authority. Its guidelines of September 2017 set out the split:

• Of taxpayers with turnover below ₹1.5 crore, administrative control over 90% rests with the State and 10% with the Centre.
• Of taxpayers with turnover above ₹1.5 crore, control is divided equally between the Centre and the State.
• The division in each State is done by computer at State level using stratified random sampling, and may take account of the location and type of taxpayer.

Finding your jurisdiction

Jurisdiction is recorded when you apply. In the principal place of business section of the GST registration form, the applicant selects a State jurisdiction (district and sector, circle, ward, charge or unit) and a Centre jurisdiction (commissionerate, division and range). According to GSTN’s user guide, the portal can suggest both from the PIN code and map location, the suggested values remain editable, and a link lists central jurisdictions by State for applicants who are unsure.

Which authority you are assigned to does not change the tax you pay or the returns you file. If you receive a notice and are unsure which office issued it or why, ask your tax professional to check it against your registration details.

Inter-State and intra-State supplies

Whether a supply is inter-State or intra-State decides which tax applies. The test is the location of the supplier compared with the place of supply.

• Intra-State supply: the supplier and the place of supply are in the same State or Union Territory. CGST and SGST are charged (UTGST replaces SGST in some Union Territories).
• Inter-State supply: the supplier and the place of supply are in two different States, two different Union Territories, or a State and a Union Territory. IGST is charged, levied by the Centre, at a rate broadly equal to CGST plus SGST.
• Imports, exports and supplies to or by SEZ units are treated as inter-State supplies.
• For goods that move, the place of supply is generally where the movement ends for delivery. For most services supplied to a registered business, it is the location of that business.

Using the code day to day, and where TrueOrbis helps

Comparing the first two digits of a supplier’s GSTIN with your own and with the place of supply on the invoice is a quick way to check that the right type of tax has been charged. A Delhi supplier billing your Noida branch would normally charge IGST; the same supplier billing your Delhi office would normally charge CGST and SGST. Special place-of-supply rules apply to some services, so check unusual cases with your accountant.

TrueOrbis helps businesses apply for GST registration, add places of business and register in additional States when they expand. We do not give tax advice on individual transactions; for those, consult a qualified tax professional.

Common questions