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GST State Code List and Jurisdiction

Updated on :  

08 min read.

GST jurisdiction plays an important role for the hassle-free processing of returns, applications, and assessments, and to 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.

You can use our search tool here to search for a GSTIN before you find out the jurisdiction of the GSTIN: GSTIN Search Tool.

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Here is a list of all the GST State Codes:

Edit
STATE NAMESTATE CODE
JAMMU AND KASHMIR1
HIMACHAL PRADESH2
PUNJAB3
CHANDIGARH4
UTTARAKHAND5
HARYANA6
DELHI7
RAJASTHAN8
UTTAR PRADESH9
BIHAR10
SIKKIM11
ARUNACHAL PRADESH12
NAGALAND13
MANIPUR14
MIZORAM15
TRIPURA16
MEGHALAYA17
ASSAM18
WEST BENGAL19
JHARKHAND20
ODISHA21
CHATTISGARH22
MADHYA PRADESH23
GUJARAT24
DADRA AND NAGAR HAVELI AND DAMAN AND DIU (NEWLY MERGED UT)26*
MAHARASHTRA27
ANDHRA PRADESH(BEFORE DIVISION)28
KARNATAKA29
GOA30
LAKSHADWEEP31
KERALA32
TAMIL NADU33
PUDUCHERRY34
ANDAMAN AND NICOBAR ISLANDS35
TELANGANA36
ANDHRA PRADESH (NEWLY ADDED)37
LADAKH (NEWLY ADDED)38
OTHER TERRITORY97
CENTRE JURISDICTION99

* 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.

GST state jurisdiction
GST state jurisdiction
GST state jurisdiction

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/cbec-portal-ui/?knowYourJuris

Step 1: Select your state from the list of states and Union Territories on the screen.

Step 2: Select the zone by clicking on the applicable zone name.

Step 3: On selecting the zone, the list of commisionerates will be populated on the screen. Click on the commisionerate applicable to you.

Step 4: Next, the list of sub-commissionerates/divisions will appear on the screen. Click on the applicable sub-commisionerate/division.

Step 5: You will get the list of jurisdiction ranges. You can find out more information about the jurisdiction here that is applicable to your business.

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. 

gst 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”.

jurisdiction gst

How to get the contact details 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.

jurisdiction gst

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.

jurisdiction gst

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.

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