Every GST number starts with 2 digits. These 2 digits represent a state. Every state is given a unique code and each GST number indicates state in which the number is registered.
You can easily find which state a GST number belong to.
Ofcourse GST number verification tool is one option, but if you just want to check the state for purpose of charging IGST you can find the state by looking at first 2 digits of a GST number.
As of now we have state codes up to digit 37. Andhra Pradesh is the latest addition to state list.
| CODE | STATE |
|---|---|
| 01 | JAMMU AND KASHMIR |
| 02 | HIMACHAL PRADESH |
| 03 | PUNJAB |
| 04 | CHANDIGARH |
| 05 | UTTARAKHAND |
| 06 | HARYANA |
| 07 | DELHI |
| 08 | RAJASTHAN |
| 09 | UTTAR PRADESH |
| 10 | BIHAR |
| 11 | SIKKIM |
| 12 | ARUNACHAL PRADESH |
| 13 | NAGALAND |
| 14 | MANIPUR |
| 15 | MIZORAM |
| 16 | TRIPURA |
| 17 | MEGHLAYA |
| 18 | ASSAM |
| 19 | WEST BENGAL |
| 20 | JHARKHAND |
| 21 | ODISHA |
| 22 | CHATTISGARH |
| 23 | MADHYA PRADESH |
| 24 | GUJARAT |
| 25 | DAMAN AND DIU |
| 26 | DADRA AND NAGAR HAVELI |
| 27 | MAHARASHTRA |
| 28 | ANDHRA PRADESH(BEFORE DIVISION) |
| 29 | KARNATAKA |
| 30 | GOA |
| 31 | LAKSHWADEEP |
| 32 | KERALA |
| 33 | TAMIL NADU |
| 34 | PUDUCHERRY |
| 35 | ANDAMAN AND NICOBAR ISLANDS |
| 36 | TELANGANA |
| 37 | ANDHRA PRADESH (NEW) |
Above table gives details of each state with code given to it. Every GST number will start with any of the code given above. You can easily find out which state a particular GST number belongs too.
A tax payer can register in any number of states. However GST numbers will be based on PAN.
Similarly a tax payer can have multiple GST numbers in a single state for each business vertical.
As you know that turnover limits are fixed for compulsory registration under GST. Turnover limit for special states is lower than other states.
You must have doubts which are the special states for which turnover limit is different under GST.
Under GST, special states are same as listed in Constitution of India.
Special category states shall mean states as specified in sub clause (g) of clause (4) of article 279A of the Constitution of India.
Here is the list of special states under GST require lower turnover for compulsory registration.