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GST state codes

GST state code 38: Ladakh

Ladakh's GST state code is 38, the newest on the list. Ladakh is a union territory without a legislature, so a sale within it carries CGST and UTGST.

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In short

Ladakh has GST state code 38, so every GSTIN registered there begins with 38. A local sale carries CGST and UTGST; a sale to Jammu and Kashmir carries IGST. SimpleERP reads 38 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 38 at a glance

FieldValue
State code38
GSTIN prefix38 (the first two characters)
Tax on a local saleUTGST, with CGST (a union territory without a legislature)
Union territoryYes, without a legislature
Professional taxNo
Nearby states and codesJammu and Kashmir (01), Himachal Pradesh (02)
Sample GSTIN (fictional)38AAACL1234A1Z6
Older code01, shared with Jammu and Kashmir before Ladakh became a union territory
Ladakh at a glance, as notified; check the GST portal.

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

What the code 38 means on a GSTIN

A GSTIN has 15 characters. Take the sample 38AAACL1234A1Z6, a made-up number with a valid check character. 38 is the state code for Ladakh. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Ladakh. Z is the same on almost every GSTIN, while 6 is a check character worked out from the first 14, so a single wrong digit in 38AAACL1234A1Z6 fails the check.

Ladakh became a union territory in October 2019 and got its own GST code, 38, as notified; check the GST portal. Before that, businesses in Leh and Kargil registered under 01 with Jammu and Kashmir, so older invoices from the same supplier may show a different prefix.

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

When a Leh apricot processor sells dried apricots to a hotel in Kargil, supplier and place of supply are both in Ladakh, so the invoice carries CGST and UTGST. When the processor ships to a dry fruit shop in Srinagar, the place of supply moves to Jammu and Kashmir and the whole tax becomes IGST; the same holds when the processor supplies a shop in Chandigarh, because Chandigarh has its own code, 04.

SalePlace of supplyTax at 18%Tax on ₹65,000
A Leh apricot processor sells dried apricots to a hotel in KargilLadakh (38)CGST 9% + UTGST 9%₹5,850 + ₹5,850
The processor ships to a dry fruit shop in SrinagarJammu and Kashmir (01)IGST 18%₹11,700
The processor supplies a shop in ChandigarhChandigarh (04)IGST 18%₹11,700
Assumes an 18% rate on a taxable value of ₹65,000 for Ladakh; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Ladakh?

No. Ladakh 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 Ladakh 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 38 or Ladakh 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 38AAACL1234A1Z6 and SimpleERP shows Ladakh (38) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Jammu and Kashmir buyer fills Jammu and Kashmir (01); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Ladakh branch and carries CGST and SGST, or IGST.
  • SimpleERP names the state half SGST by default; rename the component to UTGST once in Settings for a Ladakh branch.

Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.

For a Ladakh 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 Ladakh?

Ladakh uses GST state code 38, the highest on the list. Every GSTIN registered in Leh or Kargil after the change starts with 38. Before Ladakh became a separate union territory, its businesses shared 01 with Jammu and Kashmir.

Is code 38 used for SGST or UTGST?

UTGST. Ladakh is a union territory without a legislature, so a sale within Ladakh carries CGST and UTGST at half the rate each. Jammu and Kashmir, next door, has a legislature and charges SGST.

Which code do I use for a customer in Ladakh?

Use 38 for a buyer whose GSTIN starts with 38, or an unregistered buyer taking delivery in Ladakh. A buyer in Srinagar or Jammu has 01, so a Leh sale to them carries IGST. If a Ladakh buyer still quotes an 01 GSTIN, ask for the current one.

Does SimpleERP need me to pick Ladakh by hand?

No. SimpleERP fills Ladakh from the 38 in a customer's GSTIN and picks the tax per line. It labels the state half SGST by default, so a Leh business renames that component to UTGST once in Settings to print the right name.

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