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GST State Code 11: Sikkim
Every GSTIN registered in Sikkim starts with 11. Here is what the code means for your invoices, which tax head applies, and how to check a GSTIN.
- GST state code
- 11
- State / UT
- Sikkim
- Type
- State
- Capital
- Gangtok
- Local (intra-State) supply
- CGST + SGST
- Supply to another state
- IGST
How 11 appears in a GSTIN
- Digits 1–2 (11): the state code, which shows the registration is in Sikkim.
- 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 Sikkim
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Enter a 15-character GSTIN.
Good to know about code 11
Sikkim is one of the special category states, which have a lower GST registration threshold for suppliers of goods than most other states.
CGST, SGST/UTGST or IGST for Sikkim
Compare the supplier's state code with the place of supply. If both are 11, 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 Sikkim (11) to | Code | Tax |
|---|---|---|
| Sikkim (same state) | 11 | CGST + SGST |
| West Bengal | 19 | 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 11?
11 is the GST state code of Sikkim. Every GSTIN registered in Sikkim begins with the digits 11.
What is the GST state code of Sikkim?
The GST state code of Sikkim is 11. It is the first two digits of the 15-character GSTIN.
Does a GSTIN starting with 11 mean the business is in Sikkim?
It means the registration belongs to Sikkim. 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 Sikkim?
When the supplier is registered in Sikkim and the place of supply is also Sikkim, 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 Sikkim to another state?
Supplies from Sikkim (11) to a place of supply in another state or UT are inter-State and carry IGST. For example, a sale to a buyer in West Bengal (19) is charged IGST at the full rate.
Is Sikkim a state or a Union Territory under GST?
For GST, Sikkim is classified as: State.
Can one business have more than one GSTIN starting with 11?
Yes. A business can hold several registrations in the same state, for example for separate business verticals. They all start with 11 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 11 ever changed?
No. 11 has been the code for Sikkim since GST began in July 2017, and the GST 2.0 rate changes did not affect state codes.