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GST state codes

GST state code 35: Andaman and Nicobar Islands

The Andaman and Nicobar Islands have GST state code 35. The islands are a union territory without a legislature, so a local sale carries CGST and UTGST.

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In short

Andaman and Nicobar has GST state code 35, so every GSTIN registered there begins with 35. A local sale carries CGST and UTGST; a sale to West Bengal carries IGST. SimpleERP reads 35 from the buyer's GSTIN and picks the tax.

Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.

The data

GST state code 35 at a glance

FieldValue
State code35
GSTIN prefix35 (the first two characters)
Tax on a local saleUTGST, with CGST (a union territory without a legislature)
Union territoryYes, without a legislature
Professional taxNo
Nearby states and codesWest Bengal (19), Tamil Nadu (33), Andhra Pradesh (37)
Sample GSTIN (fictional)35AAACL1234A1ZC
Andaman and Nicobar Islands at a glance, as notified; check the GST portal.

Sources: GST portal: state code list (GSTIN format), Andaman and Nicobar Islands: professional tax (state tax department). Verified .

What the code 35 means on a GSTIN

A GSTIN has 15 characters. Take the sample 35AAACL1234A1ZC, a made-up number with a valid check character. 35 is the state code for Andaman and Nicobar Islands. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Andaman and Nicobar Islands. Z is the same on almost every GSTIN, while C is a check character worked out from the first 14, so a single wrong digit in 35AAACL1234A1ZC fails the check.

Most goods reach Port Blair by ship from Kolkata, Chennai and Visakhapatnam, so a shop's purchases usually come from GSTINs starting with 19, 33 or 37 and carry IGST. Sales inside the islands, such as a hardware store's supplies to a resort on Swaraj Dweep, carry CGST and UTGST.

Intra-state or inter-state: which tax applies when the supplier is in Andaman and Nicobar Islands?

When a Port Blair hardware store sells pipes to a resort on Swaraj Dweep, supplier and place of supply are both in Andaman and Nicobar Islands, so the invoice carries CGST and UTGST. When the store sells pumps to a buyer in Kolkata, the place of supply moves to West Bengal and the whole tax becomes IGST; the same holds when the store supplies a contractor in Kavaratti, because Lakshadweep has its own code, 31.

SalePlace of supplyTax at 18%Tax on ₹75,000
A Port Blair hardware store sells pipes to a resort on Swaraj DweepAndaman and Nicobar Islands (35)CGST 9% + UTGST 9%₹6,750 + ₹6,750
The store sells pumps to a buyer in KolkataWest Bengal (19)IGST 18%₹13,500
The store supplies a contractor in KavarattiLakshadweep (31)IGST 18%₹13,500
Assumes an 18% rate on a taxable value of ₹75,000 for Andaman and Nicobar; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Andaman and Nicobar Islands?

No. Andaman and Nicobar Islands does not levy professional tax on salaries, as notified; check the current rules with the state's tax department before you rely on it. In SimpleERP payroll, the Professional Tax deduction starts at zero, so a Andaman and Nicobar Islands payslip carries none unless you set an amount. The salary breakup calculator lists the answer for all 36 codes.

How SimpleERP reads the state from a GSTIN

You never type 35 or Andaman and Nicobar Islands on an invoice: SimpleERP takes both from the customer's GSTIN and works out the rest.

  • The state fills from the first two characters of the GSTIN: type 35AAACL1234A1ZC and SimpleERP shows Andaman and Nicobar Islands (35) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a West Bengal buyer fills West Bengal (19); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Andaman and Nicobar branch and carries CGST and SGST, or IGST.
  • SimpleERP names the state half SGST by default; rename the component to UTGST once in Settings for a Andaman and Nicobar Islands branch.

Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.

For a Andaman and Nicobar branch, the billing editor picks CGST and SGST or IGST per line from the place of supply.

Sources

FAQ

Questions, answered

What is the GST state code for Andaman and Nicobar Islands?

The Andaman and Nicobar Islands use GST state code 35. Every GSTIN registered on the islands, in Port Blair, Swaraj Dweep or Car Nicobar, starts with 35. Suppliers in Kolkata (19) and Chennai (33) are the usual mainland link.

Is code 35 used for SGST or UTGST?

UTGST. The islands are a union territory without a legislature, so a local sale carries CGST and UTGST at half the rate each. A sale from Port Blair to Kolkata or Chennai carries IGST at the full rate.

Which code do I use for a customer in Andaman and Nicobar Islands?

Use 35 for a buyer whose GSTIN starts with 35, or an unregistered buyer taking delivery on the islands. A Kolkata buyer has 19 and a Chennai one has 33. For goods shipped to the mainland, the place of supply is usually where they are delivered.

Does SimpleERP need me to pick Andaman and Nicobar by hand?

No. SimpleERP fills the state from the customer's GSTIN and picks CGST plus the state half, or IGST, on each line. The state half is named SGST by default; a Port Blair business renames it to UTGST once in Settings so its invoices print the right label.

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