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GST state codes

GST state code 04: Chandigarh

Chandigarh has GST state code 04. It is a union territory without a legislature, so a local sale carries CGST and UTGST rather than SGST.

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In short

Chandigarh has GST state code 04, so every GSTIN registered there begins with 04. A local sale carries CGST and UTGST; a sale to Punjab carries IGST. SimpleERP reads 04 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 04 at a glance

FieldValue
State code04
GSTIN prefix04 (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 codesPunjab (03), Haryana (06), Himachal Pradesh (02)
Sample GSTIN (fictional)04AAACL1234A1ZH
Chandigarh at a glance, as notified; check the GST portal.

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

What the code 04 means on a GSTIN

A GSTIN has 15 characters. Take the sample 04AAACL1234A1ZH, a made-up number with a valid check character. 04 is the state code for Chandigarh. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Chandigarh. Z is the same on almost every GSTIN, while H is a check character worked out from the first 14, so a single wrong digit in 04AAACL1234A1ZH fails the check.

Chandigarh is the capital of both Punjab and Haryana but belongs to neither. Its businesses register under 04, and a sale to Mohali (Punjab, 03) or Panchkula (Haryana, 06) crosses a GST border even though the tricity reads as one town on the map.

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

When a furniture dealer in Industrial Area Phase I sells office desks to a firm in Sector 17, supplier and place of supply are both in Chandigarh, so the invoice carries CGST and UTGST. When the dealer delivers desks to an office in Mohali, the place of supply moves to Punjab and the whole tax becomes IGST; the same holds when the dealer ships to a hotel in Leh, because Ladakh has its own code, 38.

SalePlace of supplyTax at 18%Tax on ₹1,80,000
A furniture dealer in Industrial Area Phase I sells office desks to a firm in Sector 17Chandigarh (04)CGST 9% + UTGST 9%₹16,200 + ₹16,200
The dealer delivers desks to an office in MohaliPunjab (03)IGST 18%₹32,400
The dealer ships to a hotel in LehLadakh (38)IGST 18%₹32,400
Assumes an 18% rate on a taxable value of ₹1,80,000 for Chandigarh; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Chandigarh?

No. Chandigarh 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 Chandigarh 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 04 or Chandigarh 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 04AAACL1234A1ZH and SimpleERP shows Chandigarh (04) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Punjab buyer fills Punjab (03); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Chandigarh 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 Chandigarh branch.

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

For a Chandigarh 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 Chandigarh?

Chandigarh's GST state code is 04. Every GSTIN registered in the union territory starts with 04. Mohali and Panchkula, its neighbours, are in Punjab (03) and Haryana (06), so their GSTINs begin differently.

Is code 04 used for SGST or UTGST?

UTGST. Chandigarh is a union territory without its own legislature, so a sale within Chandigarh carries CGST and UTGST at half the rate each. The amounts are the same as CGST and SGST in a state; only the name of the second tax differs.

Which code do I use for a customer in Chandigarh?

Use 04 when the customer's GSTIN starts with 04 or, for an unregistered buyer, when the goods are delivered within Chandigarh. A buyer in Mohali uses 03 and one in Panchkula uses 06, which makes the sale inter-state, so IGST applies.

Does SimpleERP need me to pick Chandigarh by hand?

No. SimpleERP reads 04 from the customer's GSTIN and fills Chandigarh. It compares that with your branch's state to choose the intra-state or the IGST rate on each line. The state half is named SGST by default; rename the component to UTGST once in Settings so Chandigarh invoices print the right label.

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