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04

GST State Code 04: Chandigarh

Every GSTIN registered in Chandigarh starts with 04. Here is what the code means for your invoices, which tax head applies, and how to check a GSTIN.

GST state code
04
State / UT
Chandigarh
Type
Union Territory without legislature
Capital
Chandigarh
Local (intra-State) supply
CGST + UTGST
Supply to another state
IGST

How 04 appears in a GSTIN

  • Digits 1–2 (04): the state code, which shows the registration is in Chandigarh.
  • 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 Chandigarh

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Good to know about code 04

Chandigarh is a Union Territory without a legislature, so local supplies carry CGST + UTGST. Sales from Chandigarh to Punjab (03) or Haryana (06) are inter-State and carry IGST, even though both states use Chandigarh as their capital.

CGST, SGST/UTGST or IGST for Chandigarh

Compare the supplier's state code with the place of supply. If both are 04, the supply is intra-State and the rate is split as CGST + UTGST. If the place of supply is in any other state or UT, the full rate is charged as IGST.

Tax head for supplies from Chandigarh to neighbouring states
Supply from Chandigarh (04) to Code Tax
Chandigarh (same state) 04 CGST + UTGST
Punjab 03 IGST
Haryana 06 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 04?
04 is the GST state code of Chandigarh. Every GSTIN registered in Chandigarh begins with the digits 04.
What is the GST state code of Chandigarh?
The GST state code of Chandigarh is 04. It is the first two digits of the 15-character GSTIN.
Does a GSTIN starting with 04 mean the business is in Chandigarh?
It means the registration belongs to Chandigarh. 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 Chandigarh?
When the supplier is registered in Chandigarh and the place of supply is also Chandigarh, the supply is intra-State, so the rate is split as CGST + UTGST. For example, an 18% item is charged as 9% + 9%.
Which GST applies on a sale from Chandigarh to another state?
Supplies from Chandigarh (04) to a place of supply in another state or UT are inter-State and carry IGST. For example, a sale to a buyer in Punjab (03) is charged IGST at the full rate.
Is Chandigarh a state or a Union Territory under GST?
Chandigarh is a Union Territory without a legislature, so Union Territory GST (UTGST) is levied in place of SGST.
Can one business have more than one GSTIN starting with 04?
Yes. A business can hold several registrations in the same state, for example for separate business verticals. They all start with 04 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 + UTGST 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 04 ever changed?
No. 04 has been the code for Chandigarh 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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Bulk GSTIN Validator
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