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GST state codes

GST state code 12: Arunachal Pradesh

Arunachal Pradesh's GST state code is 12. Kiwi from Ziro, oranges from Dambuk and large cardamom are billed from GSTINs that start with 12.

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In short

Arunachal Pradesh has GST state code 12, so every GSTIN registered there begins with 12. A local sale carries CGST and SGST; a sale to Assam carries IGST. SimpleERP reads 12 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 12 at a glance

FieldValue
State code12
GSTIN prefix12 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxNo
Nearby states and codesAssam (18), Nagaland (13)
Sample GSTIN (fictional)12AAACL1234A1ZK
Arunachal Pradesh at a glance, as notified; check the GST portal.

Sources: GST portal: state code list (GSTIN format), Arunachal Pradesh: professional tax (state tax department). Verified .

What the code 12 means on a GSTIN

A GSTIN has 15 characters. Take the sample 12AAACL1234A1ZK, a made-up number with a valid check character. 12 is the state code for Arunachal Pradesh. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Arunachal Pradesh. Z is the same on almost every GSTIN, while K is a check character worked out from the first 14, so a single wrong digit in 12AAACL1234A1ZK fails the check.

Arunachal Pradesh shares its southern border with Assam, and most goods reach the state through Assam's roads and railheads. A Naharlagun shop buying from a Guwahati distributor pays IGST, because the distributor's GSTIN starts with 18. Sales inside Arunachal carry CGST and SGST.

Intra-state or inter-state: which tax applies when the supplier is in Arunachal Pradesh?

When a Ziro kiwi growers' company sells to a juice maker in Itanagar, supplier and place of supply are both in Arunachal Pradesh, so the invoice carries CGST and SGST. When the company ships cartons to a fruit wholesaler in Guwahati, the place of supply moves to Assam and the whole tax becomes IGST; the same holds when the company supplies a resort in Port Blair, because Andaman and Nicobar Islands has its own code, 35.

SalePlace of supplyTax at 18%Tax on ₹70,000
A Ziro kiwi growers' company sells to a juice maker in ItanagarArunachal Pradesh (12)CGST 9% + SGST 9%₹6,300 + ₹6,300
The company ships cartons to a fruit wholesaler in GuwahatiAssam (18)IGST 18%₹12,600
The company supplies a resort in Port BlairAndaman and Nicobar Islands (35)IGST 18%₹12,600
Assumes an 18% rate on a taxable value of ₹70,000 for Arunachal Pradesh; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Arunachal Pradesh?

No. Arunachal Pradesh 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 Arunachal Pradesh 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 12 or Arunachal Pradesh 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 12AAACL1234A1ZK and SimpleERP shows Arunachal Pradesh (12) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Assam buyer fills Assam (18); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Arunachal Pradesh branch and carries CGST and SGST, or IGST.

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

For a Arunachal Pradesh 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 Arunachal Pradesh?

Arunachal Pradesh uses GST state code 12. Every GSTIN registered in the state, from Itanagar to Tawang, starts with 12. The ten characters after it are the PAN, so the same company registered in Arunachal and Assam shares those ten and differs in the first two.

Is code 12 used for SGST or UTGST?

SGST. Arunachal Pradesh is a state, so a sale within it carries CGST and SGST, each at half the total rate. UTGST is used only in union territories without a legislature and does not apply to Arunachal businesses.

Which code do I use for a customer in Arunachal Pradesh?

Use the code at the start of the buyer's GSTIN: 12 for Arunachal Pradesh, 18 for a buyer in Assam. For a buyer with no GSTIN, take the state where the goods are delivered, so kiwi delivered to a shop in Tezpur takes 18.

Does SimpleERP need me to pick Arunachal Pradesh by hand?

No. SimpleERP fills the customer's state from the GSTIN as you type it and uses it as the place of supply. An invoice from your Itanagar branch to a Guwahati buyer then carries IGST on every line, and one to a local buyer carries CGST and SGST.

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