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22
GST State Code 22: Chhattisgarh
Every GSTIN registered in Chhattisgarh starts with 22. Here is what the code means for your invoices, which tax head applies, and how to check a GSTIN.
- GST state code
- 22
- State / UT
- Chhattisgarh
- Type
- State
- Capital
- Raipur
- Local (intra-State) supply
- CGST + SGST
- Supply to another state
- IGST
How 22 appears in a GSTIN
- Digits 1–2 (22): the state code, which shows the registration is in Chhattisgarh.
- 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 Chhattisgarh
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Enter a 15-character GSTIN.
CGST, SGST/UTGST or IGST for Chhattisgarh
Compare the supplier's state code with the place of supply. If both are 22, 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 Chhattisgarh (22) to | Code | Tax |
|---|---|---|
| Chhattisgarh (same state) | 22 | CGST + SGST |
| Uttar Pradesh | 09 | IGST |
| Jharkhand | 20 | IGST |
| Odisha | 21 | IGST |
| Andhra Pradesh | 37 | IGST |
| Telangana | 36 | IGST |
| Maharashtra | 27 | IGST |
| Madhya Pradesh | 23 | 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 22?
22 is the GST state code of Chhattisgarh. Every GSTIN registered in Chhattisgarh begins with the digits 22.
What is the GST state code of Chhattisgarh?
The GST state code of Chhattisgarh is 22. It is the first two digits of the 15-character GSTIN.
Does a GSTIN starting with 22 mean the business is in Chhattisgarh?
It means the registration belongs to Chhattisgarh. 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 Chhattisgarh?
When the supplier is registered in Chhattisgarh and the place of supply is also Chhattisgarh, 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 Chhattisgarh to another state?
Supplies from Chhattisgarh (22) to a place of supply in another state or UT are inter-State and carry IGST. For example, a sale to a buyer in Uttar Pradesh (09) is charged IGST at the full rate.
Is Chhattisgarh a state or a Union Territory under GST?
For GST, Chhattisgarh is classified as: State.
Can one business have more than one GSTIN starting with 22?
Yes. A business can hold several registrations in the same state, for example for separate business verticals. They all start with 22 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 22 ever changed?
No. 22 has been the code for Chhattisgarh since GST began in July 2017, and the GST 2.0 rate changes did not affect state codes.