GST state codes
GST state code 34: Puducherry
Puducherry's GST state code is 34. It is a union territory with its own legislature, so a local sale carries CGST and SGST, not UTGST.
In short
Puducherry has GST state code 34, so every GSTIN registered there begins with 34. A local sale carries CGST and SGST; a sale to Tamil Nadu carries IGST. SimpleERP reads 34 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 34 at a glance
| Field | Value |
|---|---|
| State code | 34 |
| GSTIN prefix | 34 (the first two characters) |
| Tax on a local sale | SGST, with CGST |
| Union territory | Yes, with its own legislature, so it charges SGST like a state |
| Professional tax | Yes |
| Nearby states and codes | Tamil Nadu (33), Kerala (32), Andhra Pradesh (37) |
| Sample GSTIN (fictional) | 34AAACL1234A1ZE |
Sources: GST portal: state code list (GSTIN format), Puducherry: professional tax (state tax department). Verified .
What the code 34 means on a GSTIN
A GSTIN has 15 characters. Take the sample 34AAACL1234A1ZE, a made-up number with a valid check character. 34 is the state code for Puducherry. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Puducherry. 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 34AAACL1234A1ZE fails the check.
Puducherry is spread across four districts inside three states: Puducherry and Karaikal in Tamil Nadu, Mahe in Kerala and Yanam in Andhra Pradesh. All four use 34. A Yanam trader selling to Kakinada, a short drive away in Andhra Pradesh, bills IGST.
Intra-state or inter-state: which tax applies when the supplier is in Puducherry?
When a Puducherry handmade paper unit sells to a stationer in Karaikal, supplier and place of supply are both in Puducherry, so the invoice carries CGST and SGST. When the unit ships to a shop in Chennai, the place of supply moves to Tamil Nadu and the whole tax becomes IGST; the same holds when the unit supplies a resort in Port Blair, because Andaman and Nicobar Islands has its own code, 35. Puducherry is a union territory with a legislature, so its local half is SGST, not UTGST.
| Sale | Place of supply | Tax at 18% | Tax on ₹85,000 |
|---|---|---|---|
| A Puducherry handmade paper unit sells to a stationer in Karaikal | Puducherry (34) | CGST 9% + SGST 9% | ₹7,650 + ₹7,650 |
| The unit ships to a shop in Chennai | Tamil Nadu (33) | IGST 18% | ₹15,300 |
| The unit supplies a resort in Port Blair | Andaman and Nicobar Islands (35) | IGST 18% | ₹15,300 |
Does professional tax apply in Puducherry?
Yes. Puducherry levies professional tax on salaries, as notified; check the current slabs with the Puducherry tax department before you deduct it, since this page lists no Puducherry slab amounts. In SimpleERP payroll, Professional Tax is a fixed deduction on the payslip that starts at zero, so you enter the Puducherry amount once.
How SimpleERP reads the state from a GSTIN
You never type 34 or Puducherry 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 34AAACL1234A1ZE and SimpleERP shows Puducherry (34) under the field, after checking the last character.
- The place of supply comes from the buyer's GSTIN, so a Tamil Nadu buyer fills Tamil Nadu (33); a buyer without a GSTIN gets the state picked once on the customer record.
- Each invoice line compares the place of supply with your Puducherry 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 Puducherry?
Puducherry uses GST state code 34. Every GSTIN registered in any of its four districts, Puducherry, Karaikal, Mahe or Yanam, starts with 34, even though each sits inside another state. Tamil Nadu is 33, Kerala 32 and Andhra Pradesh 37.
Is code 34 used for SGST or UTGST?
SGST. Puducherry is a union territory, but it has its own legislature and its own GST Act, so a local sale carries CGST and SGST as in a state. UTGST is charged in union territories without a legislature, such as Lakshadweep. As notified; check the GST portal.
Which code do I use for a customer in Puducherry?
Use 34 for a buyer whose GSTIN starts with 34, wherever the district is. A buyer in Chennai has 33, one in Thalassery has 32 and one in Kakinada has 37. For an unregistered buyer, use the state where the goods are delivered.
Does SimpleERP need me to pick Puducherry by hand?
No. SimpleERP reads 34 from the customer's GSTIN and fills Puducherry, so a Mahe buyer is local to a Puducherry branch and a Thalassery buyer is not. Each line then carries CGST and SGST or IGST, and the default SGST label is already right for Puducherry.
Related
Keep reading
Tamil Nadu (33)
Tamil Nadu is GST state code 33: GSTINs there start with 33 and a local sale carries CGST and SGST.
Read moreKerala (32)
Kerala is GST state code 32: GSTINs there start with 32 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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