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GST state codes

GST state code 22: Chhattisgarh

Chhattisgarh's GST state code is 22. Sponge iron and steel from Raipur, rice from its mills and kosa silk from Champa are billed from GSTINs that start with 22.

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In short

Chhattisgarh has GST state code 22, so every GSTIN registered there begins with 22. A local sale carries CGST and SGST; a sale to Odisha carries IGST. SimpleERP reads 22 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 22 at a glance

FieldValue
State code22
GSTIN prefix22 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxYes
Nearby states and codesOdisha (21), Madhya Pradesh (23), Maharashtra (27)
Sample GSTIN (fictional)22AAACL1234A1ZJ
Chhattisgarh at a glance, as notified; check the GST portal.

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

What the code 22 means on a GSTIN

A GSTIN has 15 characters. Take the sample 22AAACL1234A1ZJ, a made-up number with a valid check character. 22 is the state code for Chhattisgarh. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Chhattisgarh. Z is the same on almost every GSTIN, while J is a check character worked out from the first 14, so a single wrong digit in 22AAACL1234A1ZJ fails the check.

Chhattisgarh was formed from Madhya Pradesh in 2000 and has seven neighbours, including Odisha, Maharashtra and Telangana. Raipur's re-rolling mills sell TMT bars to builders in all of them, so a large share of their invoices carry IGST.

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

When a Raipur re-rolling mill sells TMT bars to a builder in Bilaspur, supplier and place of supply are both in Chhattisgarh, so the invoice carries CGST and SGST. When the mill ships bars to a contractor in Sambalpur, the place of supply moves to Odisha and the whole tax becomes IGST; the same holds when the mill supplies a builder in Silvassa, because Dadra and Nagar Haveli and Daman and Diu has its own code, 26.

SalePlace of supplyTax at 18%Tax on ₹6,00,000
A Raipur re-rolling mill sells TMT bars to a builder in BilaspurChhattisgarh (22)CGST 9% + SGST 9%₹54,000 + ₹54,000
The mill ships bars to a contractor in SambalpurOdisha (21)IGST 18%₹1,08,000
The mill supplies a builder in SilvassaDadra and Nagar Haveli and Daman and Diu (26)IGST 18%₹1,08,000
Assumes an 18% rate on a taxable value of ₹6,00,000 for Chhattisgarh; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Chhattisgarh?

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

How SimpleERP reads the state from a GSTIN

You never type 22 or Chhattisgarh 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 22AAACL1234A1ZJ and SimpleERP shows Chhattisgarh (22) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Odisha buyer fills Odisha (21); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Chhattisgarh 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 Chhattisgarh 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 Chhattisgarh?

Chhattisgarh uses GST state code 22. Every GSTIN registered in the state, in Raipur, Bhilai, Bilaspur or Korba, starts with 22. Madhya Pradesh, from which it was formed in 2000, is 23.

Is code 22 used for SGST or UTGST?

SGST. Chhattisgarh is a state, so a local sale carries CGST and SGST at half the rate each. UTGST is charged only by union territories without a legislature, such as Dadra and Nagar Haveli and Daman and Diu.

Which code do I use for a customer in Chhattisgarh?

The code in the buyer's GSTIN: 22 for Chhattisgarh, 21 for a contractor in Sambalpur, 23 for one in Jabalpur. For a buyer without a GSTIN, use the state where the TMT bars or goods are delivered.

Does SimpleERP need me to pick Chhattisgarh by hand?

No. SimpleERP reads the state from the customer's GSTIN when you add the customer, and every invoice then picks CGST and SGST or IGST per line by comparing it with your branch's state. A Raipur branch billing Sambalpur gets IGST without a manual step.

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