Nationwide GST Invoice Calculation Rules
Whether your business operates in Tamil Nadu, Maharashtra, Karnataka, Delhi, or any other region in India, the Goods and Services Tax framework follows uniform classification principles based on the Place of Supply.
- Intra-State Transactions (Same State/UT): When the supplier and recipient belong to the same state, tax is split equally into CGST (Central GST) and SGST (State GST).
- Inter-State Transactions (Different States/UTs): When the supplier and recipient are in different states, the entire tax percentage is levied as IGST (Integrated GST).
Indian GST State Codes Reference
The first two digits of any 15-digit GSTIN represent the official State Code used on tax invoices across India:
| Code | State / Union Territory | Code | State / Union Territory |
|---|---|---|---|
| 01 | Jammu & Kashmir | 19 | West Bengal |
| 02 | Himachal Pradesh | 20 | Jharkhand |
| 03 | Punjab | 21 | Odisha |
| 04 | Chandigarh | 22 | Chhattisgarh |
| 05 | Uttarakhand | 24 | Gujarat |
| 06 | Haryana | 27 | Maharashtra |
| 07 | Delhi | 29 | Karnataka |
| 08 | Rajasthan | 32 | Kerala |
| 09 | Uttar Pradesh | 33 | Tamil Nadu |
| 10 | Bihar | 36 | Telangana |