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GST state codes

GST state code 10: Bihar

Bihar's GST state code is 10. Silk from Bhagalpur, makhana from Darbhanga and litchi from Muzaffarpur reach buyers on invoices from GSTINs that start with 10.

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In short

Bihar has GST state code 10, so every GSTIN registered there begins with 10. A local sale carries CGST and SGST; a sale to Uttar Pradesh carries IGST. SimpleERP reads 10 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 10 at a glance

FieldValue
State code10
GSTIN prefix10 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxYes
Nearby states and codesUttar Pradesh (09), West Bengal (19), Jharkhand (20)
Sample GSTIN (fictional)10AAACL1234A1ZO
Bihar at a glance, as notified; check the GST portal.

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

What the code 10 means on a GSTIN

A GSTIN has 15 characters. Take the sample 10AAACL1234A1ZO, a made-up number with a valid check character. 10 is the state code for Bihar. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Bihar. Z is the same on almost every GSTIN, while O is a check character worked out from the first 14, so a single wrong digit in 10AAACL1234A1ZO fails the check.

Bihar trades heavily with its neighbours: Uttar Pradesh to the west, West Bengal to the east and Jharkhand to the south. Jharkhand was carved out of Bihar in 2000 and has its own code, 20, so a Patna supplier billing a Ranchi buyer charges IGST even though the two cities shared a state until then.

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

When a Darbhanga makhana processor sells to a wholesaler in Patna, supplier and place of supply are both in Bihar, so the invoice carries CGST and SGST. When the processor ships to a distributor in Varanasi, the place of supply moves to Uttar Pradesh and the whole tax becomes IGST; the same holds when the processor supplies a retailer in Chandigarh, because Chandigarh has its own code, 04.

SalePlace of supplyTax at 18%Tax on ₹1,10,000
A Darbhanga makhana processor sells to a wholesaler in PatnaBihar (10)CGST 9% + SGST 9%₹9,900 + ₹9,900
The processor ships to a distributor in VaranasiUttar Pradesh (09)IGST 18%₹19,800
The processor supplies a retailer in ChandigarhChandigarh (04)IGST 18%₹19,800
Assumes an 18% rate on a taxable value of ₹1,10,000 for Bihar; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Bihar?

Yes. Bihar levies professional tax on salaries, as notified; check the current slabs with the Bihar tax department before you deduct it, since this page lists no Bihar slab amounts. In SimpleERP payroll, Professional Tax is a fixed deduction on the payslip that starts at zero, so you enter the Bihar amount once.

How SimpleERP reads the state from a GSTIN

You never type 10 or Bihar 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 10AAACL1234A1ZO and SimpleERP shows Bihar (10) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Uttar Pradesh buyer fills Uttar Pradesh (09); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Bihar 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 Bihar 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 Bihar?

Bihar uses GST state code 10, so every GSTIN registered in Bihar starts with 10, whether the business is in Patna, Gaya or Bhagalpur. Jharkhand, formed from southern Bihar in 2000, has its own code, 20.

Is code 10 used for SGST or UTGST?

SGST. Bihar is a state, so a sale within Bihar carries CGST and SGST, each at half the total rate. UTGST is charged only in union territories without a legislature and has no place on a sale between two Bihar businesses.

Which code do I use for a customer in Bihar?

Use 10 when the customer's GSTIN starts with 10 or when an unregistered buyer takes delivery in Bihar. A buyer in Varanasi has 09 and one in Kolkata has 19, so those sales are inter-state and carry IGST.

Does SimpleERP need me to pick Bihar by hand?

No. SimpleERP reads the state code from the first two digits of the customer's GSTIN, shows the state name under it and uses it as the place of supply. The invoice then sets CGST and SGST or IGST on each line. Only buyers without a GSTIN need a state chosen.

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