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01
GST State Code 01: Jammu & Kashmir
Every GSTIN registered in Jammu & Kashmir starts with 01. Here is what the code means for your invoices, which tax head applies, and how to check a GSTIN.
- GST state code
- 01
- State / UT
- Jammu & Kashmir
- Type
- Union Territory with legislature
- Capital
- Srinagar (summer) / Jammu (winter)
- Local (intra-State) supply
- CGST + SGST
- Supply to another state
- IGST
How 01 appears in a GSTIN
- Digits 1–2 (01): the state code, which shows the registration is in Jammu & Kashmir.
- Characters 3–12: the PAN of the business or proprietor (illustrative PAN shown).
- Character 13: the entity number for registrations under the same PAN in this state (1–9, then A–Z).
- Character 14: "Z" by default.
- Character 15: a check character calculated from the first 14. Verify it with the GSTIN validator.
Check if a GSTIN is from Jammu & Kashmir
Runs in your browser. Nothing is sent to a server.
Enter a 15-character GSTIN.
Good to know about code 01
After the 2019 reorganisation, Jammu & Kashmir kept code 01 as a Union Territory with a legislature, while Ladakh received the new code 38. Because J&K has a legislature, local supplies still carry CGST + SGST rather than UTGST.
CGST, SGST/UTGST or IGST for Jammu & Kashmir
Compare the supplier's state code with the place of supply. If both are 01, the supply is intra-State and the rate is split as CGST + SGST. If the place of supply is in any other state or UT, the full rate is charged as IGST.
| Supply from Jammu & Kashmir (01) to | Code | Tax |
|---|---|---|
| Jammu & Kashmir (same state) | 01 | CGST + SGST |
| Himachal Pradesh | 02 | IGST |
| Punjab | 03 | IGST |
| Ladakh | 38 | IGST |
Not sure where the place of supply is? Use the place of supply calculator, or let the GST invoice generator pick the tax head from both GSTINs.
Frequently Asked Questions
Which state has GST state code 01?
01 is the GST state code of Jammu & Kashmir. Every GSTIN registered in Jammu & Kashmir begins with the digits 01.
What is the GST state code of Jammu & Kashmir?
The GST state code of Jammu & Kashmir is 01. It is the first two digits of the 15-character GSTIN.
Does a GSTIN starting with 01 mean the business is in Jammu & Kashmir?
It means the registration belongs to Jammu & Kashmir. A business registers separately in each state it supplies from, so the same company can hold GSTINs with other state codes. The shipping address on an invoice can also differ from the registered state.
Which GST applies on a sale within Jammu & Kashmir?
When the supplier is registered in Jammu & Kashmir and the place of supply is also Jammu & Kashmir, the supply is intra-State, so the rate is split as CGST + SGST. For example, an 18% item is charged as 9% + 9%.
Which GST applies on a sale from Jammu & Kashmir to another state?
Supplies from Jammu & Kashmir (01) to a place of supply in another state or UT are inter-State and carry IGST. For example, a sale to a buyer in Himachal Pradesh (02) is charged IGST at the full rate.
Is Jammu & Kashmir a state or a Union Territory under GST?
Jammu & Kashmir is a Union Territory with its own legislature. GST law treats it like a State, so it levies SGST rather than UTGST.
Can one business have more than one GSTIN starting with 01?
Yes. A business can hold several registrations in the same state, for example for separate business verticals. They all start with 01 and share the same PAN in digits 3 to 12, but the 13th character (the entity number) is different.
Is the state code in a GSTIN the same as the place of supply?
No. The state code shows where the supplier or buyer is registered. The place of supply is worked out under the IGST Act rules for goods or services. Comparing the supplier's location with the place of supply decides whether CGST + SGST or IGST applies.
What happens if an invoice uses the wrong tax because of the state code?
If CGST + SGST is charged where IGST was due (or the other way round), the supplier generally has to pay the correct tax and claim a refund of the amount paid under the wrong head. The buyer's input tax credit can also be held up until the invoice is corrected, so check the buyer's GSTIN before invoicing.
Has GST state code 01 ever changed?
After the 2019 reorganisation, Jammu & Kashmir kept code 01 as a Union Territory with a legislature, while Ladakh received the new code 38. Because J&K has a legislature, local supplies still carry CGST + SGST rather than UTGST.