What Is GST In India?
GST, commonly known as Goods and Services Tax in India, is said to have become one of the greatest alterations in the Indian Constitution since independence. It is basically a single tax that has successfully eliminated the need for other indirect taxes involved in businesses and made the entire process more simplified and streamlined. It is implemented at every process that adds value. It also manages to represent India as a unified marketplace to business owners from all around the world. There are three different types of GST that every Indian citizen should be aware of and they are as follows.
Types Of GST:
IGST- Also known as the integrated tax, is governed under the IGST Act. This type of GST is required to be paid to allow the movement of different goods from one state to another easily. It is applied to both exports and imports of India.
CGST- Also known as the central tax, is governed under the CGST Act. This type of GST is implied on the goods and services directly by the Central government with no involvement of the state governments.
SGST- Also known as the state tax, it is governed under the SGST Act. This type of GST is implied on the goods and services directly by the State government with no involvement of the central government.
Relevance Of GST State Code And Its Benefits
GST is an essential tax as it ensures complete compliance from each individual or business entity that is involved in the selling and/or buying of goods and services. But can they do it without a proper GST no.? The GST number in India is unique to each and is made of 15 different digits. Out of these 15 digits, 2 important digits in this comprises the GST state code. The GST state code is unique to each state and refers to the unique identification of each for GST purposes alone. This unique code basically enables easier understanding and identification of the exact location of operations or/and the position of a business headquarter. GSTIN is unique to each business in a state, regardless of the number of branches in the state under the same name. Additionally, as many states in India have different GST-related regulations to look after, a unique GST state code is very necessary.
GST State Code List
| State code (GST) | Name of the state |
| 35 | Andaman and Nicobar Islands |
| 28 | Andhra Pradesh |
| 37 | Andhra Pradesh (New) |
| 12 | Arunachal Pradesh |
| 18 | Assam |
| 10 | Bihar |
| 4 | Chandigarh |
| 22 | Chhattisgarh |
| 26 | Dadra and Nagar Haveli |
| 25 | Daman and Diu |
| 7 | Delhi |
| 30 | Goa |
| 24 | Gujarat |
| 6 | Haryana |
| 2 | Himachal Pradesh |
| 1 | Jammu and Kashmir |
| 20 | Jharkhand |
| 29 | Karnataka |
| 32 | Kerala |
| 38 | Ladakh |
| 31 | Lakshadweep Islands |
| 23 | Madhya Pradesh |
| 27 | Maharashtra |
| 14 | Manipur |
| 17 | Meghalaya |
| 15 | Mizoram |
| 13 | Nagaland |
| 21 | Odisha |
| 34 | Pondicherry |
| 3 | Punjab |
| 8 | Rajasthan |
| 11 | Sikkim |
| 33 | Tamil Nadu |
| 36 | Telangana |
| 16 | Tripura |
| 9 | Uttar Pradesh |
| 5 | Uttarakhand |
| 19 | West Bengal |
Benefits Of GST State Code
One of the most important and biggest benefits of a unique GST state code is that it is a necessary requirement in order to achieve a GSTIN for your business today. Other than this, the GST state code is beneficial in multiple other ways, especially for the state and central government analysis in India, as mentioned below.
- The clear and distinct identity of each individual business entity’s financials helps understand the transaction pattern easily.
- This distinction helps inappropriate processing and documentation of the business entity’s financial documents.
- The successful processing of the financial documents helps both the state and the central government authority to draw and maintain an individual’s financial paper trail to assess the credit allowance given to every state individually.
For smooth business transactions, a GSTIN is very important to apply for one today.
Common Faqs About GST State Code
Where to find the state code according to my jurisdiction?
Any taxpayer can simply log on to their state GST website and click on the GST portal to find out the GST code applicable for the respective business. Or one can visit the central board of indirect taxes and customs website and select know your jurisdiction by selecting your state, division, range, and Commissionerate to find out.
Does everyone require a GSTIN in India?
Ideally, any individual, business, or corporation that holds a value above Rs. 20 lakhs would need a specific GSTIN as GST is a consumer-based tax.
Where can I complain if I have issues regarding GST?
Anyone with an issue regarding GST can get in touch with the “self-help” feature on the GST portal as it is well equipped to help with any complaints or questions.
Can I get a GSTIN with another GST state code other than my own?
No, GSTIN is directly related to the site where the business operations take place. It can be the headquarters if you have multiple branches in one state or a different GSTIN for each branch in a different state. But putting wrong information can cause a breach of government regulations and attract high penalties.