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GST state codes

GST state code 02: Himachal Pradesh

Himachal Pradesh is GST state code 02. A GSTIN from Shimla, Solan or Baddi starts with these two digits, and a sale inside the state carries CGST and SGST.

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In short

Himachal Pradesh has GST state code 02, so every GSTIN registered there begins with 02. A local sale carries CGST and SGST; a sale to Punjab carries IGST. SimpleERP reads 02 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 02 at a glance

FieldValue
State code02
GSTIN prefix02 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxNo
Nearby states and codesPunjab (03), Haryana (06), Uttarakhand (05)
Sample GSTIN (fictional)02AAACL1234A1ZL
Himachal Pradesh at a glance, as notified; check the GST portal.

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

What the code 02 means on a GSTIN

A GSTIN has 15 characters. Take the sample 02AAACL1234A1ZL, a made-up number with a valid check character. 02 is the state code for Himachal Pradesh. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Himachal Pradesh. Z is the same on almost every GSTIN, while L is a check character worked out from the first 14, so a single wrong digit in 02AAACL1234A1ZL fails the check.

Many Himachal businesses trade across the border as much as within it: apples go to mandis in Punjab and Delhi, and hotels in Manali buy from Chandigarh. Each of those sales is inter-state, so the 02 at the start of your own GSTIN and the code on your buyer's GSTIN decide the tax.

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

When a Shimla apple trader sells cartons to a fruit shop in Mandi, supplier and place of supply are both in Himachal Pradesh, so the invoice carries CGST and SGST. When the trader sends a truckload to a wholesaler in Ludhiana, the place of supply moves to Punjab and the whole tax becomes IGST; the same holds when the trader supplies a hotel in Chandigarh, because Chandigarh has its own code, 04.

SalePlace of supplyTax at 18%Tax on ₹2,00,000
A Shimla apple trader sells cartons to a fruit shop in MandiHimachal Pradesh (02)CGST 9% + SGST 9%₹18,000 + ₹18,000
The trader sends a truckload to a wholesaler in LudhianaPunjab (03)IGST 18%₹36,000
The trader supplies a hotel in ChandigarhChandigarh (04)IGST 18%₹36,000
Assumes an 18% rate on a taxable value of ₹2,00,000 for Himachal Pradesh; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Himachal Pradesh?

No. Himachal Pradesh 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 Himachal Pradesh 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 02 or Himachal Pradesh 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 02AAACL1234A1ZL and SimpleERP shows Himachal Pradesh (02) 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 Himachal Pradesh 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 Himachal Pradesh 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 Himachal Pradesh?

Himachal Pradesh uses state code 02. Every GSTIN issued there starts with 02, followed by the business's PAN. If a buyer in Kullu gives you a GSTIN that starts with anything else, they are registered in another state and the sale is likely inter-state.

Is code 02 used for SGST or UTGST?

SGST. Himachal Pradesh is a state, so a sale from one Himachal business to another carries CGST and SGST at half the rate each. UTGST applies only in union territories without a legislature, such as Chandigarh, which many Himachal traders sell to.

Which code do I use for a customer in Himachal Pradesh?

For a registered customer, the code at the start of their GSTIN: 02 for Himachal Pradesh. For a customer without a GSTIN, use the state where the goods are delivered, so apples delivered to a home in Dharamshala take 02 even if the buyer lives in Delhi.

Does SimpleERP need me to pick Himachal Pradesh by hand?

No. Enter the buyer's GSTIN and SimpleERP fills Himachal Pradesh from the 02. On the invoice, each line compares that state with your branch's state and picks CGST and SGST or IGST. A walk-in buyer without a GSTIN gets a state picked once on their customer record.

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