GST State Code: Jurisdictions and Code List

Goods and Services Tax (GST) needs to be paid by the customers whenever they purchase any goods or services from the suppliers. GST is an indirect tax. The buyers pay the tax along with the cost of the goods and services. But the government charges it from manufacturers and suppliers along with the GST. Hence, the suppliers add the GST to the actual amount of the goods and services that they need to pay to the government.

 The GST Jurisdiction is an important factor that needs to be filled out correctly. It helps avail all the benefits under law and promotes hassle-free processing of applications, returns, and assessments.  During GST registration, it is mandatory for taxpayers to declare their jurisdiction by filling in the right GST state code. Hence, it is important for the taxpayers to know their jurisdiction from the GST code list allotted by the government.

 In this article, let’s get to know what a GST code is and its classification along with the complete GST code list.

What is GST Jurisdiction?

GSTIN is an essential factor that determines and identifies the business. It also helps the suppliers to know whether the respective business whom they are selling is registered on the GST platform or not.

 The GSTIN is not a random code. This number is meticulously planned. Each digit and the alphabet has its meaning for the government and the taxpayer. GSTIN is a number in which the first two digits determine the state in which the entity or individual is operating.

 Any individual or entity who registers on the official GST website also needs to furnish information about their GST Jurisdiction. The individuals/entities can find the respective authority with the help of the GST platform and GST Jurisdiction. 

GST State Code Jurisdiction List

Every state in India has received a state GST code list by the government to know where the business is located or where the taxpayer is from. The GST State code can be a two-digit number allotted to the state. The list of all these numbers refers to the GST State Code jurisdiction list of India.

 As these codes are concise, the taxpayers can easily file GST Returns and process the GST invoices without making any mistake. For example – GSTIN 06AAEPM0122C1Z8. In this number, the first two digits, i.e, 06 refers to the GST state code. Hence, with this, it is clear that the business is located in Haryana.

 The government determines whether they should charge SGST, IGST, or CGST on the entity’s business or the taxpayer. When the codes of buyers and suppliers are different, the government will charge IGST. Whereas, if the state code for both buyer and supplier is the same, then SGST and IGST will be charged by the government.

GST State Code List of India

Here is the list of all the GST State Code used in India for the GST Jurisdiction.

GST Jurisdiction Further Classification

The GST jurisdiction is classified into two – Central GST Jurisdiction and State GST Jurisdiction.

 In central jurisdiction, the centre handles all the assessments directly administered by them. In the state jurisdiction, the jurisdiction is assessed, or the assessment is handled by the respective state administration.  

 According to the Circular of GST number 21/2017 listed out on September 20, 2017, there is a suggested format in which the State GST jurisdiction and Central GST jurisdiction are defined. 

These are as follows:

• According to the GST jurisdiction guidelines, 90% of taxpayers whose income is below the mark of ₹1.5 crores can lodge it under the state jurisdiction, whereas the remaining 10% will have to lodge under the Central Jurisdiction.
• On the flip side, 50% of the taxpayers with an annual income of more than ₹1.5 crores should lodge under the State jurisdiction while the rest 50% will lodge under the Central jurisdiction.

The taxpayers’ division is done via the computer-initiated method, under the State GST jurisdiction. The method takes into account the geographical location and registration type through stratified random sampling for the division of taxpayers.

 As per the sampling, the GST Jurisdiction is divided into the below-mentioned categories according to their size and hierarchy:

• Zone
• Commissionerates
• Offices of Division
• Offices of Ranges

Know Your GST Jurisdiction

One can find their GST Jurisdiction in two ways based on the type of taxpayer they are or GSTIN.

While the taxpayer is applying for the GST registration, it is important to fill in the correct and complete address of the business. This significant information can help determine the GST jurisdiction accurately as well as helps in avoiding any future inconveniences.

The ways to find your GST Jurisdiction are as follows:

State Jurisdictions in GST

Before the taxpayer obtains the GST registration, they need to identify their respective State GST Jurisdiction. The taxpayers can refer to the VAT, Sales tax portal, State commercial tax for searching their respective circle and ward to determine their State GST jurisdiction department. 

 For example: Upon searching ‘Uttar Pradesh GST Jurisdiction’, the taxpayer will find the entire jurisdiction list wherein all the divisions, wards, groups, talukas, and districts are mentioned systematically.

 Similarly, the other Indian states have a dedicated portal for their GST Jurisdiction information along with the GST State code.

Central Jurisdictions in GST

The taxpayers can find out their Central GST Jurisdiction in a similar manner as the state jurisdiction and range it in the area which they are likely to fall under. Also, the CBIC has a separate portal where one can search for Central GST Jurisdiction, known as ‘Know Your Jurisdiction’.

 In this window, select the state or union territory you are from.  The portal will redirect you to a new window in which all the details of the state’s jurisdiction, such as zone code, address, jurisdiction, state code list of that state,  and other information will be displayed on the screen.

Other Ways to Find Your GST Jurisdiction

There are two more ways via which you can check your GST Jurisdiction. These are as follows:

Via the GST Portal

Step 1: Visit and register on the official GST portal.

Step 2: Click on the ‘Search’ option. Then, select the option of ‘Taxpayer’.

Step 3: Enter the GSTIN details and click on Search. In the new window, all the details of the GST Jurisdiction, such as state/central jurisdiction, will be displayed on the screen. The Jurisdiction that has been searched for will be displayed in red.

Via the CBEC Portal

Step 1: Visit the official CBEC Portal.

Step 2: Select the state in which the entity operates.

Step 3: Then, choose the relevant division, range, and zone in which the entity operates. 

Step 4: Click on the ‘Submit’ option. The jurisdiction searched for will be displayed on the screen.

How to Check the GST Registration Certificate?

Here is a simple three-step process to check the GST registration certificate.

 Step 1: Visit the official GST portal and log in to the site with valid credentials.

Step 2: Click on the ‘Services’ option. And in the service, click on the ‘User Services’ option.

Step 3: In the new window, the command for GST certificate download/view will be on the screen.

 The taxpayer can anytime access the GST Jurisdiction certificate that has been issued to them in the Form REG – 06 to know the Central and State GST Jurisdiction.

What is GSTIN?

GSTIN refers to the GST Identification Number. It is a 15-digit unique number issued by the government for every GST registered individual or entity. This is the identification number for Goods and Services Tax. The government will provide this number as the registration certificate when the registration of the individual/entity is accepted.

 The taxpayers can check their GSTIN on the official GST portal.

How to Contact the GST Jurisdictional Officer?

The individuals/entity can contact the GST Jurisdiction officer on the following details:

• Contact Number: 1800 1200 232 / 0124 4688999
• E-mail ID: helpdesk@gst.gov.in / cbecmitra.helpdesk@icegate.gov.in
• The taxpayers can also lodge their complaints on the Self Service GST System portal for a quick redressal of their grievances.

Final Thoughts

The GST Jurisdiction is an important part of GST registration. The taxpayers should fill in the correct GST State code for GST registration. There may be problems if the GST Jurisdiction details are not correct because it is based on the pin-code and locality of the taxpayer’s residence. This can be resolved by submitting an application to the GST administration. The taxpayers can also take the help of the official GST portal to find the right GST Code list that they fall under. 

You May Also Read

Frequently Asked Questions (FAQ’s)