GST state codes
GST state code 30: Goa
Goa's GST state code is 30. Cashew from its processing units, ore traders and the hotels along the coast bill from GSTINs that start with 30.
In short
Goa has GST state code 30, so every GSTIN registered there begins with 30. A local sale carries CGST and SGST; a sale to Maharashtra carries IGST. SimpleERP reads 30 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 30 at a glance
| Field | Value |
|---|---|
| State code | 30 |
| GSTIN prefix | 30 (the first two characters) |
| Tax on a local sale | SGST, with CGST |
| Union territory | No, a state |
| Professional tax | Check with the state |
| Nearby states and codes | Maharashtra (27), Karnataka (29) |
| Sample GSTIN (fictional) | 30AAACL1234A1ZM |
Sources: GST portal: state code list (GSTIN format). Verified .
What the code 30 means on a GSTIN
A GSTIN has 15 characters. Take the sample 30AAACL1234A1ZM, a made-up number with a valid check character. 30 is the state code for Goa. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Goa. Z is the same on almost every GSTIN, while M is a check character worked out from the first 14, so a single wrong digit in 30AAACL1234A1ZM fails the check.
Goa is small, and many of its suppliers sit across the border in Maharashtra's Sindhudurg and Kolhapur districts or in Karnataka's Belagavi. A Panaji hotel buying linen from Kolhapur pays IGST, because the supplier's GSTIN starts with 27. Sales inside Goa carry CGST and SGST.
Intra-state or inter-state: which tax applies when the supplier is in Goa?
When a Ponda cashew processor sells to a sweet shop in Margao, supplier and place of supply are both in Goa, so the invoice carries CGST and SGST. When the processor ships to a dry fruit wholesaler in Kolhapur, the place of supply moves to Maharashtra and the whole tax becomes IGST; the same holds when the processor supplies a shop in Daman, because Dadra and Nagar Haveli and Daman and Diu has its own code, 26.
| Sale | Place of supply | Tax at 18% | Tax on ₹1,60,000 |
|---|---|---|---|
| A Ponda cashew processor sells to a sweet shop in Margao | Goa (30) | CGST 9% + SGST 9% | ₹14,400 + ₹14,400 |
| The processor ships to a dry fruit wholesaler in Kolhapur | Maharashtra (27) | IGST 18% | ₹28,800 |
| The processor supplies a shop in Daman | Dadra and Nagar Haveli and Daman and Diu (26) | IGST 18% | ₹28,800 |
Does professional tax apply in Goa?
We have not confirmed whether Goa levies professional tax; check with the state's tax department. In SimpleERP payroll, the Professional Tax deduction starts at zero until you set an amount.
How SimpleERP reads the state from a GSTIN
You never type 30 or Goa 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 30AAACL1234A1ZM and SimpleERP shows Goa (30) under the field, after checking the last character.
- The place of supply comes from the buyer's GSTIN, so a Maharashtra buyer fills Maharashtra (27); a buyer without a GSTIN gets the state picked once on the customer record.
- Each invoice line compares the place of supply with your Goa 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.
FAQ
Questions, answered
What is the GST state code for Goa?
Goa uses GST state code 30. Every GSTIN registered in Goa, North Goa or South Goa, starts with 30. Maharashtra to the north is 27 and Karnataka to the south and east is 29.
Is code 30 used for SGST or UTGST?
SGST. Goa became a state in 1987, so a sale within Goa carries CGST and SGST at half the rate each. Daman and Diu, which shared a union territory with Goa until then, now sit in code 26 and charge UTGST.
Which code do I use for a customer in Goa?
The code in the buyer's GSTIN: 30 for Goa, 27 for Kolhapur or Sawantwadi, 29 for Belagavi. For a tourist or other buyer without a GSTIN, use the state where the goods are delivered, which is Goa for a sale over the counter.
Does SimpleERP need me to pick Goa by hand?
No. SimpleERP fills the state from the customer's GSTIN and uses it as the place of supply, so a Kolhapur wholesaler shows as Maharashtra (27) and the invoice carries IGST. For a walk-in customer with no GSTIN, set the state once on the customer record.
Related
Keep reading
Maharashtra (27)
Maharashtra is GST state code 27: GSTINs there start with 27 and a local sale carries CGST and SGST.
Read moreKarnataka (29)
Karnataka is GST state code 29: GSTINs there start with 29 and a local sale carries CGST and SGST.
Read morePlace of supply
Where GST treats a supply as happening, which decides CGST and SGST or IGST.
Read more
Run your whole business from one simple place.
Seven days free. No card. Your first GST invoice in minutes.