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GST state codes

GST state code 17: Meghalaya

Meghalaya's GST state code is 17. Lakadong turmeric, limestone and cement from the Jaintia Hills are billed from GSTINs that start with 17.

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In short

Meghalaya has GST state code 17, so every GSTIN registered there begins with 17. A local sale carries CGST and SGST; a sale to Assam carries IGST. SimpleERP reads 17 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 17 at a glance

FieldValue
State code17
GSTIN prefix17 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxYes
Nearby states and codesAssam (18), Tripura (16)
Sample GSTIN (fictional)17AAACL1234A1ZA
Meghalaya at a glance, as notified; check the GST portal.

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

What the code 17 means on a GSTIN

A GSTIN has 15 characters. Take the sample 17AAACL1234A1ZA, a made-up number with a valid check character. 17 is the state code for Meghalaya. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Meghalaya. Z is the same on almost every GSTIN, while A is a check character worked out from the first 14, so a single wrong digit in 17AAACL1234A1ZA fails the check.

Meghalaya's only state neighbour is Assam, which wraps around its north and west, so almost every inter-state sale from Shillong or the cement plants in the Jaintia Hills goes to a buyer whose GSTIN starts with 18. Those sales carry IGST; sales within Meghalaya carry CGST and SGST.

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

When a Jaintia Hills cement maker sells bags to a builder in Shillong, supplier and place of supply are both in Meghalaya, so the invoice carries CGST and SGST. When the maker supplies a contractor in Guwahati, the place of supply moves to Assam and the whole tax becomes IGST; the same holds when the maker ships to a builder in Port Blair, because Andaman and Nicobar Islands has its own code, 35.

SalePlace of supplyTax at 18%Tax on ₹3,50,000
A Jaintia Hills cement maker sells bags to a builder in ShillongMeghalaya (17)CGST 9% + SGST 9%₹31,500 + ₹31,500
The maker supplies a contractor in GuwahatiAssam (18)IGST 18%₹63,000
The maker ships to a builder in Port BlairAndaman and Nicobar Islands (35)IGST 18%₹63,000
Assumes an 18% rate on a taxable value of ₹3,50,000 for Meghalaya; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Meghalaya?

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

How SimpleERP reads the state from a GSTIN

You never type 17 or Meghalaya 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 17AAACL1234A1ZA and SimpleERP shows Meghalaya (17) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Assam buyer fills Assam (18); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Meghalaya 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 Meghalaya 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 Meghalaya?

Meghalaya uses GST state code 17. Every GSTIN registered in Meghalaya, in Shillong, Tura or Jowai, starts with 17. It is the second-last of the north-eastern codes, just before Assam at 18.

Is code 17 used for SGST or UTGST?

SGST. Meghalaya is a state, so a sale within Meghalaya carries CGST and SGST, each at half the total rate. UTGST is used only in union territories without a legislature. A cement sale to Guwahati replaces both with IGST.

Which code do I use for a customer in Meghalaya?

Use 17 for a buyer whose GSTIN starts with 17, or an unregistered buyer receiving the goods in Meghalaya. A contractor in Guwahati has 18, so a sale to them is inter-state. Shillong and Guwahati are close, but the code decides.

Does SimpleERP need me to pick Meghalaya by hand?

No. SimpleERP takes the state from the first two characters of the buyer's GSTIN and uses it as the place of supply. A Guwahati contractor's invoice then carries IGST on each line, and a Shillong builder's carries CGST and SGST.

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