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GST state codes

GST state code 31: Lakshadweep

Lakshadweep's GST state code is 31. It is a union territory without a legislature, so a sale within the islands carries CGST and UTGST.

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In short

Lakshadweep has GST state code 31, so every GSTIN registered there begins with 31. A local sale carries CGST and UTGST; a sale to Kerala carries IGST. SimpleERP reads 31 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 31 at a glance

FieldValue
State code31
GSTIN prefix31 (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 codesKerala (32), Karnataka (29)
Sample GSTIN (fictional)31AAACL1234A1ZK
Lakshadweep at a glance, as notified; check the GST portal.

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

What the code 31 means on a GSTIN

A GSTIN has 15 characters. Take the sample 31AAACL1234A1ZK, a made-up number with a valid check character. 31 is the state code for Lakshadweep. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Lakshadweep. Z is the same on almost every GSTIN, while K is a check character worked out from the first 14, so a single wrong digit in 31AAACL1234A1ZK fails the check.

Lakshadweep's islands depend on ships from Kochi and Mangaluru for almost everything, so most purchases by a Kavaratti shop come from suppliers whose GSTINs start with 32 or 29, and carry IGST. Its own sales, mostly coconut products and tuna, go the other way on the same IGST basis.

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

When a Kavaratti coconut cooperative sells copra to a shop in Agatti, supplier and place of supply are both in Lakshadweep, so the invoice carries CGST and UTGST. When the cooperative ships copra to an oil mill in Kochi, the place of supply moves to Kerala and the whole tax becomes IGST; the same holds when the cooperative supplies a trader in Port Blair, because Andaman and Nicobar Islands has its own code, 35.

SalePlace of supplyTax at 18%Tax on ₹1,00,000
A Kavaratti coconut cooperative sells copra to a shop in AgattiLakshadweep (31)CGST 9% + UTGST 9%₹9,000 + ₹9,000
The cooperative ships copra to an oil mill in KochiKerala (32)IGST 18%₹18,000
The cooperative supplies a trader in Port BlairAndaman and Nicobar Islands (35)IGST 18%₹18,000
Assumes an 18% rate on a taxable value of ₹1,00,000 for Lakshadweep; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Lakshadweep?

No. Lakshadweep 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 Lakshadweep 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 31 or Lakshadweep 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 31AAACL1234A1ZK and SimpleERP shows Lakshadweep (31) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Kerala buyer fills Kerala (32); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Lakshadweep 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 Lakshadweep branch.

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

For a Lakshadweep 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 Lakshadweep?

Lakshadweep uses GST state code 31. Every GSTIN registered in Lakshadweep, whether in Kavaratti, Agatti or Minicoy, starts with 31. Kerala, its main link to the mainland, is 32, and Karnataka, served from Mangaluru, is 29.

Is code 31 used for SGST or UTGST?

UTGST. Lakshadweep is a union territory without a legislature, so a sale between two businesses in the islands carries CGST and UTGST at half the rate each. A sale to Kochi carries IGST. The buyer pays the same total either way.

Which code do I use for a customer in Lakshadweep?

Use 31 for a buyer whose GSTIN starts with 31, or an unregistered buyer receiving goods in the islands. An oil mill in Kochi has 32 and a supplier in Mangaluru has 29, so those sales are inter-state.

Does SimpleERP need me to pick Lakshadweep by hand?

No. SimpleERP fills the state from the customer's GSTIN and picks the tax per line by comparing it with your branch's state. It names the state half SGST by default, so a Kavaratti business renames that component to UTGST once in Settings.

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