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03

GST State Code 03: Punjab

Every GSTIN registered in Punjab starts with 03. Here is what the code means for your invoices, which tax head applies, and how to check a GSTIN.

GST state code
03
State / UT
Punjab
Type
State
Capital
Chandigarh
Local (intra-State) supply
CGST + SGST
Supply to another state
IGST

How 03 appears in a GSTIN

  • Digits 1–2 (03): the state code, which shows the registration is in Punjab.
  • 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 Punjab

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Enter a 15-character GSTIN.

Good to know about code 03

Punjab's capital is Chandigarh, but Chandigarh itself is a separate Union Territory with its own code 04. A Punjab-registered supplier billing a Chandigarh-registered buyer makes an inter-State supply.

CGST, SGST/UTGST or IGST for Punjab

Compare the supplier's state code with the place of supply. If both are 03, 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.

Tax head for supplies from Punjab to neighbouring states
Supply from Punjab (03) to Code Tax
Punjab (same state) 03 CGST + SGST
Jammu & Kashmir 01 IGST
Himachal Pradesh 02 IGST
Chandigarh 04 IGST
Haryana 06 IGST
Rajasthan 08 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 03?
03 is the GST state code of Punjab. Every GSTIN registered in Punjab begins with the digits 03.
What is the GST state code of Punjab?
The GST state code of Punjab is 03. It is the first two digits of the 15-character GSTIN.
Does a GSTIN starting with 03 mean the business is in Punjab?
It means the registration belongs to Punjab. 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 Punjab?
When the supplier is registered in Punjab and the place of supply is also Punjab, 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 Punjab to another state?
Supplies from Punjab (03) to a place of supply in another state or UT are inter-State and carry IGST. For example, a sale to a buyer in Jammu & Kashmir (01) is charged IGST at the full rate.
Is Punjab a state or a Union Territory under GST?
For GST, Punjab is classified as: State.
Can one business have more than one GSTIN starting with 03?
Yes. A business can hold several registrations in the same state, for example for separate business verticals. They all start with 03 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 03 ever changed?
No. 03 has been the code for Punjab since GST began in July 2017, and the GST 2.0 rate changes did not affect state codes.

Related Tools

GSTIN Validator
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Place of Supply Calculator
Decide between CGST + SGST and IGST
GST Invoice Generator
Create a GST invoice with the right tax split
Bulk GSTIN Validator
Validate a vendor list in one go