GST state codes
GST state code 21: Odisha
Odisha's GST state code is 21. Steel from Rourkela, Sambalpuri handloom and seafood from Paradip are billed from GSTINs that start with 21.
In short
Odisha has GST state code 21, so every GSTIN registered there begins with 21. A local sale carries CGST and SGST; a sale to Andhra Pradesh carries IGST. SimpleERP reads 21 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 21 at a glance
| Field | Value |
|---|---|
| State code | 21 |
| GSTIN prefix | 21 (the first two characters) |
| Tax on a local sale | SGST, with CGST |
| Union territory | No, a state |
| Professional tax | Yes |
| Nearby states and codes | Andhra Pradesh (37), West Bengal (19), Chhattisgarh (22) |
| Sample GSTIN (fictional) | 21AAACL1234A1ZL |
Sources: GST portal: state code list (GSTIN format), Odisha: professional tax (state tax department). Verified .
What the code 21 means on a GSTIN
A GSTIN has 15 characters. Take the sample 21AAACL1234A1ZL, a made-up number with a valid check character. 21 is the state code for Odisha. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Odisha. Z is the same on almost every GSTIN, while L is a check character worked out from the first 14, so a single wrong digit in 21AAACL1234A1ZL fails the check.
Odisha's steel and aluminium belt sells far beyond the state, while its handloom weavers sell both locally and to buyers in Andhra Pradesh and West Bengal. A Cuttack fabricator billing a vendor in Visakhapatnam charges IGST, because the buyer's GSTIN starts with 37.
Intra-state or inter-state: which tax applies when the supplier is in Odisha?
When a Sambalpur weavers' society sells saris to a showroom in Bhubaneswar, supplier and place of supply are both in Odisha, so the invoice carries CGST and SGST. When the society ships to a retailer in Visakhapatnam, the place of supply moves to Andhra Pradesh and the whole tax becomes IGST; the same holds when the society supplies a boutique in Port Blair, because Andaman and Nicobar Islands has its own code, 35.
| Sale | Place of supply | Tax at 18% | Tax on ₹1,30,000 |
|---|---|---|---|
| A Sambalpur weavers' society sells saris to a showroom in Bhubaneswar | Odisha (21) | CGST 9% + SGST 9% | ₹11,700 + ₹11,700 |
| The society ships to a retailer in Visakhapatnam | Andhra Pradesh (37) | IGST 18% | ₹23,400 |
| The society supplies a boutique in Port Blair | Andaman and Nicobar Islands (35) | IGST 18% | ₹23,400 |
Does professional tax apply in Odisha?
Yes. Odisha levies professional tax on salaries, as notified; check the current slabs with the Odisha tax department before you deduct it, since this page lists no Odisha slab amounts. In SimpleERP payroll, Professional Tax is a fixed deduction on the payslip that starts at zero, so you enter the Odisha amount once.
How SimpleERP reads the state from a GSTIN
You never type 21 or Odisha 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 21AAACL1234A1ZL and SimpleERP shows Odisha (21) under the field, after checking the last character.
- The place of supply comes from the buyer's GSTIN, so a Andhra Pradesh buyer fills Andhra Pradesh (37); a buyer without a GSTIN gets the state picked once on the customer record.
- Each invoice line compares the place of supply with your Odisha 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 Odisha?
Odisha uses GST state code 21. Every GSTIN registered in Odisha, from Bhubaneswar to Rourkela, starts with 21. Andhra Pradesh to the south is 37 and West Bengal to the north-east is 19.
Is code 21 used for SGST or UTGST?
SGST. Odisha is a state, so a sale within Odisha carries CGST and SGST at half the total rate each. UTGST is only used in union territories without a legislature, such as the Andaman and Nicobar Islands.
Which code do I use for a customer in Odisha?
Use 21 when the buyer's GSTIN starts with 21, or when an unregistered buyer takes delivery in Odisha. A retailer in Visakhapatnam has 37 and one in Kolkata has 19, so those sales carry IGST.
Does SimpleERP need me to pick Odisha by hand?
No. SimpleERP fills Odisha from a 21 in the customer's GSTIN and Andhra Pradesh from a 37, then sets CGST and SGST or IGST on each invoice line by comparing it with your branch's state.
Related
Keep reading
Andhra Pradesh (37)
Andhra Pradesh is GST state code 37: GSTINs there start with 37 and a local sale carries CGST and SGST.
Read moreWest Bengal (19)
West Bengal is GST state code 19: GSTINs there start with 19 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
Run your whole business from one simple place.
Seven days free. No card. Your first GST invoice in minutes.