GST state codes
GST state code 15: Mizoram
Mizoram's GST state code is 15. Ginger, bamboo shoots and anthurium flowers are billed from GSTINs that start with 15.
In short
Mizoram has GST state code 15, so every GSTIN registered there begins with 15. A local sale carries CGST and SGST; a sale to Manipur carries IGST. SimpleERP reads 15 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 15 at a glance
| Field | Value |
|---|---|
| State code | 15 |
| GSTIN prefix | 15 (the first two characters) |
| Tax on a local sale | SGST, with CGST |
| Union territory | No, a state |
| Professional tax | Yes |
| Nearby states and codes | Manipur (14), Assam (18), Tripura (16) |
| Sample GSTIN (fictional) | 15AAACL1234A1ZE |
Sources: GST portal: state code list (GSTIN format), Mizoram: professional tax (state tax department). Verified .
What the code 15 means on a GSTIN
A GSTIN has 15 characters. Take the sample 15AAACL1234A1ZE, a made-up number with a valid check character. 15 is the state code for Mizoram. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Mizoram. Z is the same on almost every GSTIN, while E is a check character worked out from the first 14, so a single wrong digit in 15AAACL1234A1ZE fails the check.
Mizoram's road link to the rest of India runs through Assam by way of Silchar, so most stock in Aizawl's shops was bought from Assam on IGST invoices. Mizoram also borders Tripura and Manipur. A sale that stays inside Mizoram carries CGST and SGST.
Intra-state or inter-state: which tax applies when the supplier is in Mizoram?
When an Aizawl ginger trader sells to a pickle maker in Lunglei, supplier and place of supply are both in Mizoram, so the invoice carries CGST and SGST. When the trader sends sacks to a wholesaler in Imphal, the place of supply moves to Manipur and the whole tax becomes IGST; the same holds when the trader supplies a hotel in Port Blair, because Andaman and Nicobar Islands has its own code, 35.
| Sale | Place of supply | Tax at 18% | Tax on ₹80,000 |
|---|---|---|---|
| An Aizawl ginger trader sells to a pickle maker in Lunglei | Mizoram (15) | CGST 9% + SGST 9% | ₹7,200 + ₹7,200 |
| The trader sends sacks to a wholesaler in Imphal | Manipur (14) | IGST 18% | ₹14,400 |
| The trader supplies a hotel in Port Blair | Andaman and Nicobar Islands (35) | IGST 18% | ₹14,400 |
Does professional tax apply in Mizoram?
Yes. Mizoram levies professional tax on salaries, as notified; check the current slabs with the Mizoram tax department before you deduct it, since this page lists no Mizoram slab amounts. In SimpleERP payroll, Professional Tax is a fixed deduction on the payslip that starts at zero, so you enter the Mizoram amount once.
How SimpleERP reads the state from a GSTIN
You never type 15 or Mizoram 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 15AAACL1234A1ZE and SimpleERP shows Mizoram (15) under the field, after checking the last character.
- The place of supply comes from the buyer's GSTIN, so a Manipur buyer fills Manipur (14); a buyer without a GSTIN gets the state picked once on the customer record.
- Each invoice line compares the place of supply with your Mizoram 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.
FAQ
Questions, answered
What is the GST state code for Mizoram?
Mizoram uses GST state code 15, so every GSTIN registered in Mizoram starts with 15. A supplier in Silchar, the usual route into the state, is in Assam and has 18.
Is code 15 used for SGST or UTGST?
SGST. Mizoram is a state, so a sale inside Mizoram carries CGST and SGST, each at half the total rate. UTGST is only charged in union territories without a legislature. On an inter-state sale from Aizawl, both are replaced by IGST at the full rate.
Which code do I use for a customer in Mizoram?
The code at the start of the customer's GSTIN: 15 for Mizoram, 14 for a buyer in Imphal, 18 for Silchar. For a buyer without a GSTIN, use the state where the goods are delivered.
Does SimpleERP need me to pick Mizoram by hand?
No. SimpleERP reads 15 from a Mizoram buyer's GSTIN and fills the state itself. The invoice then charges CGST and SGST when your branch is also in Mizoram, or IGST when it is not. You choose a state by hand only for buyers with no GSTIN.
Related
Keep reading
Manipur (14)
Manipur is GST state code 14: GSTINs there start with 14 and a local sale carries CGST and SGST.
Read moreAssam (18)
Assam is GST state code 18: GSTINs there start with 18 and a local sale carries CGST and SGST.
Read morePlace of supply
Where GST treats a supply as happening, which decides CGST and SGST or IGST.
Read more
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