- State codes are assigned under GST Act to allot the GST numbers as per the states.
- First 2 digits of the GST number are the state codes.
GSTIN is a 15 digit ID. Here is the detail of GSTIN:
- The first 2 digits of the GSTIN is state code;
- 10 digits of PAN;
- 1 digit for the number of GST registrations;
- The 14th Digit is “Z” by default;
- The last digit can either be alphabet or number to detect errors
|01||Jammu and Kashmir|
|26||Dadar & Nagar Haveli and Daman & Diu|
|28||Andhra Pradesh (Before Division)|
|35||Andaman and Nicobar Islands|
|37||Andhra Pradesh (New)|
GST numbers are approved and sanctioned by the GST department as per the State and Central Jurisdictions.
CIBC has prepared a comprehensive portal of Central GST jurisdiction. To check the state-wise jurisdiction of central GST department applicant can visit the following link:
For State jurisdiction applicant has to visit the sales tax portal of the respective state.