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GST State Code 38: Ladakh
Every GSTIN registered in Ladakh starts with 38. Here is what the code means for your invoices, which tax head applies, and how to check a GSTIN.
- GST state code
- 38
- State / UT
- Ladakh
- Type
- Union Territory without legislature
- Capital
- Leh
- Local (intra-State) supply
- CGST + UTGST
- Supply to another state
- IGST
How 38 appears in a GSTIN
- Digits 1–2 (38): the state code, which shows the registration is in Ladakh.
- 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 Ladakh
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Enter a 15-character GSTIN.
Good to know about code 38
Ladakh became a separate Union Territory on 31 October 2019 and was given the new code 38. Earlier Ladakh registrations carried J&K code 01. Ladakh has no legislature, so local supplies carry CGST + UTGST.
CGST, SGST/UTGST or IGST for Ladakh
Compare the supplier's state code with the place of supply. If both are 38, 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.
| Supply from Ladakh (38) to | Code | Tax |
|---|---|---|
| Ladakh (same state) | 38 | CGST + UTGST |
| Jammu & Kashmir | 01 | IGST |
| Himachal Pradesh | 02 | 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 38?
38 is the GST state code of Ladakh. Every GSTIN registered in Ladakh begins with the digits 38.
What is the GST state code of Ladakh?
The GST state code of Ladakh is 38. It is the first two digits of the 15-character GSTIN.
Does a GSTIN starting with 38 mean the business is in Ladakh?
It means the registration belongs to Ladakh. 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 Ladakh?
When the supplier is registered in Ladakh and the place of supply is also Ladakh, 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 Ladakh to another state?
Supplies from Ladakh (38) 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 Ladakh a state or a Union Territory under GST?
Ladakh 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 38?
Yes. A business can hold several registrations in the same state, for example for separate business verticals. They all start with 38 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 38 ever changed?
Ladakh became a separate Union Territory on 31 October 2019 and was given the new code 38. Earlier Ladakh registrations carried J&K code 01. Ladakh has no legislature, so local supplies carry CGST + UTGST.