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GST state codes

GST state code 24: Gujarat

Gujarat's GST state code is 24. Tiles from Morbi, textiles from Surat and engineering goods from Rajkot are billed from GSTINs that start with 24.

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In short

Gujarat has GST state code 24, so every GSTIN registered there begins with 24. A local sale carries CGST and SGST; a sale to Maharashtra carries IGST. SimpleERP reads 24 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 24 at a glance

FieldValue
State code24
GSTIN prefix24 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxYes
Nearby states and codesMaharashtra (27), Rajasthan (08), Madhya Pradesh (23)
Sample GSTIN (fictional)24AAACL1234A1ZF
Gujarat at a glance, as notified; check the GST portal.

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

What the code 24 means on a GSTIN

A GSTIN has 15 characters. Take the sample 24AAACL1234A1ZF, a made-up number with a valid check character. 24 is the state code for Gujarat. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Gujarat. Z is the same on almost every GSTIN, while F is a check character worked out from the first 14, so a single wrong digit in 24AAACL1234A1ZF fails the check.

Gujarat surrounds the union territory of Dadra and Nagar Haveli and Daman and Diu, which charges UTGST on its own local sales. A Vapi supplier delivering to a factory in Silvassa or Daman a few kilometres away makes an inter-state supply and bills IGST, because the buyer's GSTIN starts with 26.

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

When a Morbi tile maker sells to a dealer in Rajkot, supplier and place of supply are both in Gujarat, so the invoice carries CGST and SGST. When the maker ships to a dealer in Mumbai, the place of supply moves to Maharashtra and the whole tax becomes IGST; the same holds when the maker supplies a builder in Daman, because Dadra and Nagar Haveli and Daman and Diu has its own code, 26.

SalePlace of supplyTax at 18%Tax on ₹3,80,000
A Morbi tile maker sells to a dealer in RajkotGujarat (24)CGST 9% + SGST 9%₹34,200 + ₹34,200
The maker ships to a dealer in MumbaiMaharashtra (27)IGST 18%₹68,400
The maker supplies a builder in DamanDadra and Nagar Haveli and Daman and Diu (26)IGST 18%₹68,400
Assumes an 18% rate on a taxable value of ₹3,80,000 for Gujarat; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Gujarat?

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

How SimpleERP reads the state from a GSTIN

You never type 24 or Gujarat 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 24AAACL1234A1ZF and SimpleERP shows Gujarat (24) 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 Gujarat 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 Gujarat 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 Gujarat?

Gujarat uses GST state code 24. Every GSTIN registered in Gujarat, from Ahmedabad and Surat to Morbi and Kutch, starts with 24. Code 25, next on the list, belonged to Daman and Diu until it merged into 26 in 2020.

Is code 24 used for SGST or UTGST?

SGST. Gujarat is a state, so a sale within Gujarat carries CGST and SGST at half the rate each. Daman, Diu and Silvassa, though surrounded by Gujarat, are in a union territory that charges UTGST, and a sale to them carries IGST.

Which code do I use for a customer in Gujarat?

The code in the buyer's GSTIN: 24 for Gujarat, 27 for Mumbai, 26 for Silvassa or Daman. For an unregistered buyer, use the state where the tiles or goods are delivered.

Does SimpleERP need me to pick Gujarat by hand?

No. SimpleERP fills the state from the customer's GSTIN, so a Daman builder shows as code 26 and the invoice carries IGST, while a Rajkot dealer's 24 keeps CGST and SGST. You never pick a state per invoice.

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