Skip to content50% off₹750/user/month ₹1,500
SimpleERP
Start free trialTalk to us
SimpleERP
Sign inStart free trial

GST state codes

GST state code 01: Jammu and Kashmir

Every GSTIN registered in Jammu and Kashmir starts with 01, the first code on the list. The union territory has a legislature, so a local sale carries SGST.

Start free trialTalk to us

In short

Jammu and Kashmir has GST state code 01, so every GSTIN registered there begins with 01. A local sale carries CGST and SGST; a sale to Punjab carries IGST. SimpleERP reads 01 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 01 at a glance

FieldValue
State code01
GSTIN prefix01 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryYes, since 2019, with its own legislature, so it charges SGST like a state
Professional taxNo
Nearby states and codesPunjab (03), Himachal Pradesh (02), Ladakh (38)
Sample GSTIN (fictional)01AAACL1234A1ZN
Jammu and Kashmir at a glance, as notified; check the GST portal.

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

What the code 01 means on a GSTIN

A GSTIN has 15 characters. Take the sample 01AAACL1234A1ZN, a made-up number with a valid check character. 01 is the state code for Jammu and Kashmir. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Jammu and Kashmir. Z is the same on almost every GSTIN, while N is a check character worked out from the first 14, so a single wrong digit in 01AAACL1234A1ZN fails the check.

Jammu and Kashmir became a union territory in 2019 and kept code 01. Ladakh, which shared 01 before, now has its own code, 38, so a Leh supplier's GSTIN no longer starts with 01. Check the first two characters before you assume a buyer from the region is local.

Intra-state or inter-state: which tax applies when the supplier is in Jammu and Kashmir?

When a Srinagar walnut trader sells to a dry fruit shop in Jammu, supplier and place of supply are both in Jammu and Kashmir, so the invoice carries CGST and SGST. When the trader sends a consignment to a wholesaler in Amritsar, the place of supply moves to Punjab and the whole tax becomes IGST; the same holds when the trader sells walnuts to a hotel in Leh, because Ladakh has its own code, 38. Jammu and Kashmir is a union territory with a legislature, so its local half is SGST, not UTGST.

SalePlace of supplyTax at 18%Tax on ₹1,50,000
A Srinagar walnut trader sells to a dry fruit shop in JammuJammu and Kashmir (01)CGST 9% + SGST 9%₹13,500 + ₹13,500
The trader sends a consignment to a wholesaler in AmritsarPunjab (03)IGST 18%₹27,000
The trader sells walnuts to a hotel in LehLadakh (38)IGST 18%₹27,000
Assumes an 18% rate on a taxable value of ₹1,50,000 for Jammu and Kashmir; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Jammu and Kashmir?

No. Jammu and Kashmir 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 Jammu and Kashmir 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 01 or Jammu and Kashmir 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 01AAACL1234A1ZN and SimpleERP shows Jammu and Kashmir (01) 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 Jammu and Kashmir 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 Jammu and Kashmir 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 Jammu and Kashmir?

Jammu and Kashmir uses GST state code 01, so every GSTIN registered there begins with 01. It has used this code since GST began in July 2017. Ladakh shared 01 until it got its own code, 38, as notified; check the GST portal for older registrations.

Is code 01 used for SGST or UTGST?

For SGST. Jammu and Kashmir is a union territory with its own legislature, so a local sale carries CGST and SGST, the same as in a state. UTGST is charged only in union territories without a legislature, such as Ladakh next door.

Which code do I use for a customer in Jammu and Kashmir?

Use the code in the customer's GSTIN: 01 for a registered buyer in Jammu and Kashmir. For a buyer with no GSTIN, the place of supply is usually where the goods are delivered, so goods delivered to Jammu or Srinagar take 01. Confirm unusual cases, such as goods billed to one person and sent to another, with your CA.

Does SimpleERP need me to pick Jammu and Kashmir by hand?

No. When you type a customer's GSTIN, SimpleERP reads 01 from the first two characters and fills Jammu and Kashmir as the state. Each invoice line then carries CGST and SGST or IGST by comparing that state with your branch's state. Only a customer without a GSTIN needs the state picked once on the customer record.

Related

Run your whole business from one simple place.

Seven days free. No card. Your first GST invoice in minutes.

Start free trialTalk to us