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97
GST State Code 97: Other Territory
97 is a special GST jurisdiction code. Here is what it means and which code to use today.
- GST state code
- 97
- State / UT
- Other Territory
- Type
- Special GST jurisdiction code
- Local (intra-State) supply
- Not applicable (special or legacy code)
- Supply to another state
- Depends on current registration
How 97 appears in a GSTIN
- Digits 1–2 (97): the state code.
- 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.
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Good to know about code 97
Code 97 is reserved for 'Other Territory', meaning areas that are part of India's territory for GST but not within any State or Union Territory, such as offshore installations beyond territorial waters on India's continental shelf or in its exclusive economic zone.
Frequently Asked Questions
Which state has GST state code 97?
97 stands for Other Territory. Code 97 is reserved for 'Other Territory', meaning areas that are part of India's territory for GST but not within any State or Union Territory, such as offshore installations beyond territorial waters on India's continental shelf or in its exclusive economic zone.
What is the GST state code of Other Territory?
The GST state code of Other Territory is 97. It is the first two digits of the 15-character GSTIN.
Does a GSTIN starting with 97 mean the business is in Other Territory?
It means the registration belongs to Other Territory. 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 Other Territory?
Code 97 is not used for ordinary state-level registrations, so the CGST + SGST split does not apply in the usual way. Check the supplier's current registration and the place of supply.
Which GST applies on a sale from Other Territory 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 Other Territory a state or a Union Territory under GST?
For GST, Other Territory is classified as: Special GST jurisdiction code.
Can one business have more than one GSTIN starting with 97?
Yes. A business can hold several registrations in the same state, for example for separate business verticals. They all start with 97 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 97 ever changed?
No. 97 has been the code for Other Territory since GST began in July 2017, and the GST 2.0 rate changes did not affect state codes.