All State GST Code List, GST State Code List In Excel, Code Of India, History Of GST PDF Free Download
All State GST Code List PDF Download
The Goods and Services Tax (GST) is a successor to VAT used in India on the supply of goods and services. It is a comprehensive, multistage, destination-based tax that is collected from point of consumption and not point of origin. The GST came into effect from 1 July 2017 and replaced existing multiple taxes levied by the central and state governments. It is a consumption-based tax/destination-based tax, meaning taxes are paid to the state where the goods or services are consumed not the state in which they were produced.
India adopted a dual GST model, meaning taxation is administered by both the Union and state governments. India is a member of the World Customs Organization (WCO) since 1971 and has adopted 8-digit HSN codes to classify commodities for Customs and Central Excise. The GST is imposed at variable rates on variable items, with 18% for soaps, 28% for washing detergents, 18% for movie tickets, 28% for commercial vehicle and private, and 5% on readymade clothes.
Some industries and products were exempted from GST, and checkposts across the country were abolished to ensure free and fast movement of goods. The Central Government proposed to insulate the revenues of the States from the effects of GST, but no concrete laws have yet been made to support such action. The e-Way Bill is an electronic permit for shipping goods similar to a waybill, made compulsory for inter-state transport of goods from 1 June 2018.
The five states piloting the project are Andhra Pradesh, Gujarat, Kerala, Telangana and Maharashtra. The e-Way Bill Number (EBN) is a unique identifier generated by the supplier, recipient or transporter. It is matched with a GST invoice and has a capacity to process 7.5 million e-way bills per day. The central government released 352.98 billion (US$4.4 billion) to states as GST compensation. Goods excluded from the GST include alcohol for human consumption, petrol and petroleum products, and QRMP Scheme Edit.
All State GST Code List
| # | State Name | TIN Number – First two digits | State Code |
|---|---|---|---|
| 1 | Andaman and Nicobar Islands | 35 | AN |
| 2 | Andhra Pradesh | 28 | AP |
| 3 | Andhra Pradesh (New) | 37 | AD |
| 4 | Arunachal Pradesh | 12 | AR |
| 5 | Assam | 18 | AS |
| 6 | Bihar | 10 | BH |
| 7 | Chandigarh | 04 | CH |
| 8 | Chattisgarh | 22 | CT |
| 9 | Dadra and Nagar Haveli | 26 | DN |
| 10 | Daman and Diu | 25 | DD |
| 11 | Delhi | 07 | DL |
| 12 | Goa | 30 | GA |
| 13 | Gujarat | 24 | GJ |
| 14 | Haryana | 06 | HR |
| 15 | Himachal Pradesh | 02 | HP |
| 16 | Jammu and Kashmir | 01 | JK |
| 17 | Jharkhand | 20 | JH |
| 18 | Karnataka | 29 | KA |
| 19 | Kerala | 32 | KL |
| 20 | Lakshadweep Islands | 31 | LD |
| 21 | Madhya Pradesh | 23 | MP |
| 22 | Maharashtra | 27 | MH |
| 23 | Manipur | 14 | MN |
| 24 | Meghalaya | 17 | ME |
| 25 | Mizoram | 15 | MI |
| 26 | Nagaland | 13 | NL |
| 27 | Odisha | 21 | OR |
| 28 | Pondicherry | 34 | PY |
| 29 | Punjab | 03 | PB |
| 30 | Rajasthan | 08 | RJ |
| 31 | Sikkim | 11 | SK |
| 32 | Tamil Nadu | 33 | TN |
| 33 | Telangana | 36 | TS |
| 34 | Tripura | 16 | TR |
| 35 | Uttar Pradesh | 09 | UP |
| 36 | Uttarakhand | 05 | UT |
| 37 | West Bengal | 19 | WB |