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35

GST State Code 35: Andaman & Nicobar Islands

Every GSTIN registered in Andaman & Nicobar Islands starts with 35. Here is what the code means for your invoices, which tax head applies, and how to check a GSTIN.

GST state code
35
State / UT
Andaman & Nicobar Islands
Type
Union Territory without legislature
Capital
Sri Vijaya Puram (formerly Port Blair)
Local (intra-State) supply
CGST + UTGST
Supply to another state
IGST

How 35 appears in a GSTIN

  • Digits 1–2 (35): the state code, which shows the registration is in Andaman & Nicobar Islands.
  • 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 Andaman & Nicobar Islands

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Enter a 15-character GSTIN.

Good to know about code 35

Andaman & Nicobar Islands is a Union Territory without a legislature, so local supplies carry CGST + UTGST. Goods shipped from the mainland are inter-State supplies and carry IGST.

CGST, SGST/UTGST or IGST for Andaman & Nicobar Islands

Compare the supplier's state code with the place of supply. If both are 35, 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.

Andaman & Nicobar Islands shares no land border with another state, so every supply to a buyer outside Andaman & Nicobar Islands is inter-State and carries 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 35?
35 is the GST state code of Andaman & Nicobar Islands. Every GSTIN registered in Andaman & Nicobar Islands begins with the digits 35.
What is the GST state code of Andaman & Nicobar Islands?
The GST state code of Andaman & Nicobar Islands is 35. It is the first two digits of the 15-character GSTIN.
Does a GSTIN starting with 35 mean the business is in Andaman & Nicobar Islands?
It means the registration belongs to Andaman & Nicobar Islands. 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 Andaman & Nicobar Islands?
When the supplier is registered in Andaman & Nicobar Islands and the place of supply is also Andaman & Nicobar Islands, 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 Andaman & Nicobar Islands to another state?
When the place of supply is in a different state or Union Territory from the supplier's registration, the supply is inter-State and IGST is charged at the full rate.
Is Andaman & Nicobar Islands a state or a Union Territory under GST?
Andaman & Nicobar Islands 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 35?
Yes. A business can hold several registrations in the same state, for example for separate business verticals. They all start with 35 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 35 ever changed?
No. 35 has been the code for Andaman & Nicobar Islands 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
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GST Invoice Generator
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Bulk GSTIN Validator
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