GST jurisdiction plays an important role for hassle-free processing of returns, applications and assessment and avail facilities under the law. The government has classified jurisdictions based on geographical region, PIN codes of distinct locations, and distinct districts to make GST registrations easier for businesses and professionals.

A taxpayer must declare the jurisdiction that the place of business is located while applying for the GST registration. Hence, knowing the jurisdiction becomes essential for the taxpayer.

GST State Code List

The Goods and Services Tax Identification Number (GSTIN) is a 15-digit alphanumeric unique identification number provided to a taxpayer who gets registered under the GST law. The first two digits of a GSTIN represents the state code.The GST state code list is used by a taxpayer while registering for GST and entering invoice details in GST Returns.

Here is a list of all the GST State Codes:

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SERIAL NO.	STATE NAME	STATE CODE
1	JAMMU AND KASHMIR	1
2	HIMACHAL PRADESH	2
3	PUNJAB	3
4	CHANDIGARH	4
5	UTTARAKHAND	5
6	HARYANA	6
7	DELHI	7
8	RAJASTHAN	8
9	UTTAR PRADESH	9
10	BIHAR	10
11	SIKKIM	11
12	ARUNACHAL PRADESH	12
13	NAGALAND	13
14	MANIPUR	14
15	MIZORAM	15
16	TRIPURA	16
17	MEGHALAYA	17
18	ASSAM	18
19	WEST BENGAL	19
20	JHARKHAND	20
21	ODISHA	21
22	CHATTISGARH	22
23	MADHYA PRADESH	23
24	GUJARAT	24
25	DADRA AND NAGAR HAVELI AND DAMAN AND DIU (NEWLY MERGED UT)	26*
26	MAHARASHTRA	27
27	ANDHRA PRADESH(BEFORE DIVISION)	28
28	KARNATAKA	29
29	GOA	30
30	LAKSHADWEEP	31
31	KERALA	32
32	TAMIL NADU	33
33	PUDUCHERRY	34
34	ANDAMAN AND NICOBAR ISLANDS	35
35	TELANGANA	36
36	ANDHRA PRADESH (NEWLY ADDED)	37
37	LADAKH (NEWLY ADDED)	38

* The State code for erstwhile UT of Daman and Diu was 25, prior to 26th January 2020.

Classification of GST jurisdictions

Jurisdictions can be the Central jurisdictions and the State jurisdictions. 

State jurisdictions refer to the jurisdictions assessed or coming under the assessment of the respective State administration. Whereas, the Central Jurisdictions are those that are administered by the Centre directly.

As per the CGST Circular no. 21/2017 dated 20th September 2017, there is a prescribed manner in which the Central and State jurisdictions are demarcated. 

• As per the guidelines, 90% of the taxpayers whose total turnover falls below Rs.1.5 crore shall vest with the State administration. The remaining 10% shall vest with the Central administration.
• On the other hand, 50% of the taxpayers having total turnover of more than Rs.1.5 crore shall vest with the State administration while the remaining 50% shall be taken up by the Centre.

The division of GST taxpayers is computer initiated and done at a state level. Stratified random sampling is adopted for this, taking into account the taxpayer’s geographical location and type of registration.

Accordingly, the jurisdictions under GST are classified into the following levels, in the order of their hierarchy and size:

• Zone
• Commissionerates
• Division offices
• Range offices

How to find or search for GST Jurisdiction?

There are more than one ways of finding out jurisdiction for a particular GSTIN or taxpayer. 

While applying for GST registration, the taxpayer has to be careful in declaring the correct and complete address of the place of business. It is crucial information to determine the jurisdiction accurately while declaring it in the GST registration application and helps avoid inconveniences later on. 

Searching State Jurisdictions in GST

Before obtaining GST registration, the taxpayer may have to identify the respective State jurisdiction. The taxpayers have to refer to the respective State commercial tax or VAT or Sales tax website for searching the ward and circle to determine the State jurisdiction of the department.
For instance, let us take an example of searching jurisdiction in the State of Karnataka. Upon searching for ‘Karnataka GST jurisdiction’ in the web browser, we can find the website http://gstkarnataka.gov.in/Jurisdiction.html.

The divisions, groups, wards, districts and taluks are listed down in a systematic manner. 

Likewise, other States too have dedicated websites and webpages hosted with this information.

Searching Central Jurisdictions in GST

Similar to State jurisdiction, the taxpayer must also find out the Central jurisdiction and range in which he may likely fall into. The CBIC has a dedicated website to search for the Central jurisdiction “Know your Jurisdiction” accessible on any browser at the website address: https://cbic-gst.gov.in/know-your-jurisdiction.html. 

The divisions, groups, wards, districts and taluks are listed down in a systematic manner. 

Likewise, other States too have dedicated websites and webpages hosted with this information.

Searching Central Jurisdictions in GST

Similar to State jurisdiction, the taxpayer must also find out the Central jurisdiction and range in which he may likely fall into. The CBIC has a dedicated website to search for the Central jurisdiction “Know your Jurisdiction” accessible on any browser at the website address: https://cbic-gst.gov.in/know-your-jurisdiction.html. 

Select the Zone and click “+” against the particular Commissionerate from the list that applies to the business.

In the next step, click on the “+” button against the particular division description listed that applies more closely to the business location.

Choose from the list of ranges falling under the division earlier selected. A user can read the description that appears when he or she clicks on each tile, as shown below.

The jurisdiction could be demarcated based on the range of starting alphabet of the name of the taxpayers located in particular pincode/s. 

For example, ‘Range-BSD1’ will have jurisdiction of all taxpayers in the South Division-1 with names starting with alphabets ‘B’ to ‘D’ of ‘Bangalore South’ Commissionerate, Bangalore Zone. 

Check on the GST registration Certificate

Upon registration, the taxpayer can anytime look back to the certificate issued to him in form REG-06 to know the State and Central jurisdiction. 

Search GSTIN Tool

Any person can use the GST portal facility or alternatively, ClearTax tool to enter the GSTIN and find out the Central and State jurisdiction applicable to the GSTIN. For detailed steps, read our article “Steps to use Search GSTIN Tool”.

How to get contact of the GST Jurisdictional officer?

Visit the gst.gov.in website, go to the ‘Services’ tab and click on the ‘User services’ tab. Select the ‘Contacts’ option. Enter the information of your jurisdiction such as Central or State, name of tax official, designation of the official, Commissionerate, Division, and Range. Enter the captcha code and click on the ‘Search’ button.

Alternatively, instead of selecting ‘Contacts’, one can select the ‘Search Office Address’ option. Select State or Centre as category, choose the State from the drop-down list and enter the pin code. Click on the ‘Search’ button to get the result.

How to correct a wrongly informed GST jurisdiction?

If the taxpayer had selected a wrong jurisdiction while applying for the GST registration, one can get it corrected. A separate submission of request to change the details of jurisdiction must be made before the administrative or IT cell of the respective State for the changes.