The GST jurisdiction is critical for the efficient processing of returns, applications, and assessments, as well as the availability of legal services. To make GST registration easier for enterprises and professionals, the government has classified jurisdictions based on geographical region, PIN numbers of various locales, and unique districts.
What is the GST state code?
The state code appears in the first two digits of the GSTIN. It aids in the identification of a company’s state registration. In the same state, you can utilise the same GSTIN number for many branches. If you have locations in other states, however, you must register for GST in those states as well.
List of GST State Codes
The GST Identifying Number (GSTIN) is a 15-digit alphanumeric unique identification number assigned to a taxpayer who registers under the GST statute. The state code is represented by the first two digits of a GSTIN. A taxpayer uses the GST state code list while registering for GST and submitting invoice data in GST returns. You may use our GSTIN Search Tool to look for a GSTIN before determining its jurisdiction: GSTIN Search Tool.
What is GSTIN?
According to the CGST Act of 2017, every business’s GST identification number is called GSTIN. On the registration certificate, the GSTIN is a 15-digit representation number. A firm can obtain its registration certificate once all departmental processes have been fulfilled. Identification, office proof, and address are required for GSTIN applications.
Aside from that, the GST officer must receive the articles of association, memorandum reports, and the company’s incorporation paperwork in order to complete the application. Within two weeks, your GST registration status will be emailed to your cellphone number and email address. The login and password must be kept safe.
The process of knowing the GST State Code List and Jurisdiction
- You have to visit the GST CBIDT website and log in. Find the tab named ‘services.’
- Choose “Know your jurisdiction” from the drop-down menu.
- Select your respective state from the column provided on the left.
- Select the zone along with the commissioner’s office. Once you update the details, the range and fields under division will be populated.
- Choose the correct options from the drop-down for your GST jurisdiction.
How to find your GST Jurisdiction?
The CBIC is the Central Board of Indirect Taxes and Customs. GST has removed the differences in taxation by different states and ensured transparency in the tax collections of each State.
- To find your TIN’s state jurisdiction, log in to the CBIC GST portal.
- Look under the ‘Know Your Jurisdiction’ tab.
- Enter the TIN number.
- The page will display the state, zone, division, range, etc.
GSTIN Format
The alpha-numeric 15-digit GSTIN identification number is as follows.
- The first 2 digits are state code in GST.
- Your PAN forms the next 10 digits.
- The 13th digit is the number of registrations under GST. Note that the same PAN number is there for GSTIN registration in different states.
- The nature of business with the Z alphabet (default value) is the 14th digit.
- The alphanumeric check code is the 15th digit.
Procedure for GST Registration:
The GST portal allows you to get your GST registration done for free and with a few clicks. Here’s how to go about it in the Form GST REG-01.
- Enter the GST portal and click on the ‘Registration’ ‘Services’ tab and ‘New registration’ tabs.
The form has two parts – Part A, B.
Part-A
- Next, use ‘Taxpayer’ and enter the details in the ‘I am a’ drop-down box.
- Choose the UT/ State and District drop-down options.
- Enter the business name from the PAN database in the Legal Name of the Business box.
- Enter PAN of proprietor/business in the Permanent Account Number field.
- Enter your business address, email address, and PAN-linked mobile number.
- Fill in the captcha and hit the ‘Proceed’ tab. You will get a TRN or Temporary Reference Number on your email address and mobile phone.
Part-B
- Log on to the GST portal using the ‘Services ’> ‘Registration’ > ‘New Registration’ tabs and use the TRN number to log in with the captcha box and click on ‘Proceed’.
- On the next page, enter the OTP sent on email and mobile to verify and proceed.
- The screen will display the My Saved Application page with the Action and Edit options.
- The page has 10-options to choose from and requires you to enter the required details. Enter details of the business, promoter/authorized signatory, place of business, services/goods, the state, Aadhaar. Verify before you Save and Continue with the application.
- Click Submit. Use the digital signature option to generate the ARN – Application Reference Number sent to your mobile and email address. You can check the status of the application over the next two weeks using this ARN.
GST State Code List
| STATE / UT NAME | STATE CODE |
| Jammu And Kashmir | 1 |
| Himachal Pradesh | 2 |
| Punjab | 3 |
| Chandigarh | 4 |
| Uttarakhand | 5 |
| Haryana | 6 |
| Delhi | 7 |
| Rajasthan | 8 |
| Uttar Pradesh | 9 |
| Bihar | 10 |
| Sikkim | 11 |
| Arunachal Pradesh | 12 |
| Nagaland | 13 |
| Manipur | 14 |
| Mizoram | 15 |
| Tripura | 16 |
| Meghalaya | 17 |
| Assam | 18 |
| West Bengal | 19 |
| Jharkhand | 20 |
| Odisha | 21 |
| Chattisgarh | 22 |
| Madhya Pradesh | 23 |
| Gujarat | 24 |
| Dadra And Nagar Haveli And Daman And Diu (Newly Merged UT) | 26 |
| Maharashtra | 27 |
| Andhra Pradesh(Before Division) | 28 |
| Karnataka | 29 |
| Goa | 30 |
| Lakshadweep | 31 |
| Kerala | 32 |
| Tamil Nadu | 33 |
| Puducherry | 34 |
| Andaman And Nicobar Islands | 35 |
| Telangana | 36 |
| Andhra Pradesh (Newly Added) | 37 |
| Ladakh (Newly Added) | 38 |
| Other Territory | 97 |
| Centre Jurisdiction | 99 |
Penalty for not registering under GST
Failure to register under the GST would mean a penalty of Rs 10,000/- or 10% of the tax payable.
How will Taxpayers know more about their GST Requirements?
There is a GST self-help portal for taxpayers to lodge complaints about jurisdiction documents of a business entity. Other than jurisdiction, taxpayers can lodge complaints about several issues. The website is designed so that the consumers can post screenshots to present the problems. Through online registration of complaints, an immediate resolution will be provided for technical issues the consumers face while determining their jurisdiction.
HSN Code for GST
The “Harmonized System of Nomenclature” is referred to as the HSN code. In order to systematically classify commodities, this approach was established worldwide. Simply said, this code, which classifies 5,000 goods, is a standard six-digit code. This code was designed by the World Customs Organization. The HSN code went into use starting in 1988. The Harmonized System of Nomenclature number is used by more than 200 nations to classify goods using various taxes and to collect information on international commerce.
Definition of HSN Code for GST
Previously, only Central Excise and Customs needed HSN codes. But as soon as the GST implementation happened, every business and company had to mention HSN codes in their invoice. Look at the HSN digits and GST turnover that you need to write.
- If your company or business turnover is less than Rs 1.5 crore, you do not need any code
- If your business turnover is between 1.5 crore to 5 crore, you have to mention the code up to 2 digits.
- If your turnover is higher than five crores, all you need is to add the code to 4 digits
From the CEC regime in India, HSN classification was always applicable. But after GST, it turned into more detail. HSN has become eight digits now.
How is the HSN Code used?
It contains roughly 5,000 commodity groupings that are organised in a legal and logical framework and are each designated by a six-digit code. It is backed by clear guidelines that lead to consistent classification.
Why is HSN Significant?
HSN’s principal goal is to organise products from all around the world into logical and systematic categories. This standardises the categorisation of commodities and promotes global trade.
HSN in India
The World Customs Organization (WCO) has included India as a member since 1971. Initially, the classification of goods for Customs and Central Excise was done using 6-digit HSN numbers. Later, Customs and Central Excise added two extra digits to the codes to increase their specificity, giving the classification an 8-digit number.
The reasons why HSN is Acknowledged Globally
For the reasons listed here, the nations accept any HSN Finder.
- Accurate grouping of various items
- International Trade Statistics Collection
- Base of customs charges
- More than 98 percent of the goods traded internationally may be classified by HSN, which is a crucial aspect of the company.
GST How to determine HSN Tax Rates using the HSN Finder
Take the necessary actions to get the HSN code for GST.
Step 1: Visit the GST portal’s home page and input your login information.
Step 2: click “Services.” Locate the HSN/SAC code by going to User Services. Select HSN by checking the box.
Step 3: From the drop-down list, choose the tax type.
Step 4: Type in the chapter’s name or the HSN code to verify the pricing for that chapter.
Step 5: Add the HSN code for the item under the HSN Search category. Select the dates from the Effective Period category.
Step 6: After entering all the necessary information, click Search.
HSN Code List for a Variety of Products
| Sections | HSN Code List |
| Section 1 | Live animals and products derived from Animals |
| Section 2 | Vegetable products |
| Section 3 | Vegetable and animal Fats and Oils, cleavage products, Animal and Vegetable waxes, prepared edible fats |
| Section 4 | Beverages, Tobacco, Manufactured Substitutes from Tobacco, Prepared Foodstuffs, Spirits and Vinegar |
| Section 5 | Mineral Products |
| Section 6 | Chemical products and the allied Industries |
| Section 7 | Plastics, Rubber and articles made out of them |
| Section 8 | Leather, handbags, Fur skins and articles, Raw hides and skins, saddler, harness, travel accessories, containers like handbags, products made from animal gut (only silk-worm gut is not included) |
| Section 9 | Wood, wood articles, Wickerwork, Wood charcoal, Cork and cork articles, straw Manufacturers, Plaiting Materials, and Basketwork |
| Section 10 | Wood pulp, other Fibrous Cellulosic Material, Recovered paperboards (waste and scrap) and paper, and their articles |
| Section 11 | Textile and textile articles |
| Section 12 | Riding-crops and parts, Headgear, Sun Umbrellas, Articles made from human hair Walking-sticks, seat-sticks, Umbrellas, Footwear, whips, prepared feathers and their articles, Artificial flowers |
| Section 13 | Stone articles, plaster goods, glass and glassware, asbestos, mica, or some other materials, cement, ceramic products |
| Section 14 | Natural pearls or cultured ones, valuable metals, Metal clad with precious metal, and articles, Imitation Jewelry, Coins, Precious and semi-precious stones, |
| Section 15 | Base Metals and articles |
| Section 16 | Machinery appliances, souch recorders and reproducers, electrical equipment and their parts, sound recorders, television image, mechanical appliances, and accessories |
| Section 17 | Vessels, Vehicles, Associated Transport Equipment, and Aircraft |
| Section 18 | Clocks and watches, Cinematographic, measuring, Photographic, checking, medical or surgical instruments and apparatus, musical instruments, Optical, precision, and their accessories |
| Section 19 | Arms, ammunition, and their parts |
| Section 20 | Manufactured Articles, Miscellaneous |
| Section 21 | Artworks, antiques, and Collectors’ Pieces |