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GST state codes

GST state code 14: Manipur

Manipur's GST state code is 14. Handloom from Imphal's weavers, black rice and bamboo crafts are billed from GSTINs that start with 14.

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In short

Manipur has GST state code 14, so every GSTIN registered there begins with 14. A local sale carries CGST and SGST; a sale to Nagaland carries IGST. SimpleERP reads 14 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 14 at a glance

FieldValue
State code14
GSTIN prefix14 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxYes
Nearby states and codesNagaland (13), Mizoram (15), Assam (18)
Sample GSTIN (fictional)14AAACL1234A1ZG
Manipur at a glance, as notified; check the GST portal.

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

What the code 14 means on a GSTIN

A GSTIN has 15 characters. Take the sample 14AAACL1234A1ZG, a made-up number with a valid check character. 14 is the state code for Manipur. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Manipur. Z is the same on almost every GSTIN, while G is a check character worked out from the first 14, so a single wrong digit in 14AAACL1234A1ZG fails the check.

Most goods reach Imphal by road through Nagaland or along the Jiribam route from Assam, so a Manipur shop's purchases are often inter-state. A weavers' society selling phanek to a shop in Kohima charges IGST, because the buyer's GSTIN starts with 13.

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

When an Imphal handloom society sells phanek to a shop in Thoubal, supplier and place of supply are both in Manipur, so the invoice carries CGST and SGST. When the society ships to a boutique in Kohima, the place of supply moves to Nagaland and the whole tax becomes IGST; the same holds when the society supplies a craft store in Port Blair, because Andaman and Nicobar Islands has its own code, 35.

SalePlace of supplyTax at 18%Tax on ₹50,000
An Imphal handloom society sells phanek to a shop in ThoubalManipur (14)CGST 9% + SGST 9%₹4,500 + ₹4,500
The society ships to a boutique in KohimaNagaland (13)IGST 18%₹9,000
The society supplies a craft store in Port BlairAndaman and Nicobar Islands (35)IGST 18%₹9,000
Assumes an 18% rate on a taxable value of ₹50,000 for Manipur; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Manipur?

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

How SimpleERP reads the state from a GSTIN

You never type 14 or Manipur 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 14AAACL1234A1ZG and SimpleERP shows Manipur (14) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Nagaland buyer fills Nagaland (13); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Manipur 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 Manipur 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 Manipur?

Manipur uses GST state code 14. Every GSTIN registered in Manipur starts with 14, whether the business is in Imphal, Thoubal or Churachandpur. The next ten characters are the business's PAN.

Is code 14 used for SGST or UTGST?

SGST. Manipur is a state, so a sale from one Manipur business to another carries CGST and SGST. UTGST is only for union territories without a legislature, such as the Andaman and Nicobar Islands.

Which code do I use for a customer in Manipur?

Use 14 for a buyer whose GSTIN starts with 14, and for an unregistered buyer who takes delivery in Manipur. A buyer in Kohima has 13 and one in Aizawl has 15, so those sales carry IGST.

Does SimpleERP need me to pick Manipur by hand?

No. When you enter the buyer's GSTIN, SimpleERP fills Manipur from the 14, or Nagaland from a 13, and uses it as the place of supply. Each invoice line then carries CGST and SGST or IGST without a choice from you.

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