Compliance by state
GST, professional tax and labour rules that change from state to state.
Three things move with the state: the GST registration threshold and composition limit, whether professional tax or Labour Welfare Fund is deducted from salaries, and the procedures and forms under the four Labour Codes. The GST state code — the first two digits of every GSTIN — tells you which state's rules a registration belongs to.
Open a state below for its code, thresholds, QRMP filing group, payroll deductions and tracked Code notifications, with a calculator for each levy that applies there.
States
- Andhra Pradesh37
- Arunachal Pradesh12
- Assam18
- Bihar10
- Chhattisgarh22
- Goa30
- Gujarat24
- Haryana06
- Himachal Pradesh02
- Jharkhand20
- Karnataka29
- Kerala32
- Madhya Pradesh23
- Maharashtra27
- Manipur14
- Meghalaya17
- Mizoram15
- Nagaland13
- Odisha21
- Punjab03
- Rajasthan08
- Sikkim11
- Tamil Nadu33
- Telangana36
- Tripura16
- Uttar Pradesh09
- Uttarakhand05
- West Bengal19
Union territories
- Andaman and Nicobar Islands35
- Chandigarh04
- Dadra and Nagar Haveli and Daman and Diu26
- Delhi07
- Jammu and Kashmir01
- Ladakh38
- Lakshadweep31
- Puducherry34
Frequently asked questions
What is a GST state code?
The first two digits of every GSTIN. They identify where a registration was issued — 27 for Maharashtra, 29 for Karnataka, 07 for Delhi — and determine whether a sale carries CGST plus SGST or IGST.
Do registration thresholds differ by state?
Yes. Most states use ₹40 lakh for goods and ₹20 lakh for services, but six states stay at ₹20 lakh for goods and four special-category states use ₹10 lakh. Each state page shows its exact limits.
Which states levy professional tax or Labour Welfare Fund?
Fifteen states levy professional tax on salaries and sixteen run a Labour Welfare Fund. Each state page shows its slabs or fund rates, or confirms that neither applies.