GST state codes
GST state code 08: Rajasthan
Rajasthan's GST state code is 08. Marble from Makrana, furniture from Jodhpur and textiles from Bhilwara all leave the state on invoices from GSTINs that start with 08.
In short
Rajasthan has GST state code 08, so every GSTIN registered there begins with 08. A local sale carries CGST and SGST; a sale to Gujarat carries IGST. SimpleERP reads 08 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 08 at a glance
| Field | Value |
|---|---|
| State code | 08 |
| GSTIN prefix | 08 (the first two characters) |
| Tax on a local sale | SGST, with CGST |
| Union territory | No, a state |
| Professional tax | No |
| Nearby states and codes | Gujarat (24), Madhya Pradesh (23), Haryana (06) |
| Sample GSTIN (fictional) | 08AAACL1234A1Z9 |
Sources: GST portal: state code list (GSTIN format), Rajasthan: professional tax (state tax department). Verified .
What the code 08 means on a GSTIN
A GSTIN has 15 characters. Take the sample 08AAACL1234A1Z9, a made-up number with a valid check character. 08 is the state code for Rajasthan. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Rajasthan. Z is the same on almost every GSTIN, while 9 is a check character worked out from the first 14, so a single wrong digit in 08AAACL1234A1Z9 fails the check.
Rajasthan is the largest state by area and borders Gujarat, Madhya Pradesh, Haryana, Punjab and Uttar Pradesh. Much of its stone and textile trade crosses those borders, so most of a Kishangarh marble trader's invoices carry IGST, and only sales to buyers registered under 08 carry CGST and SGST.
Intra-state or inter-state: which tax applies when the supplier is in Rajasthan?
When a Kishangarh marble trader sells slabs to a builder in Jaipur, supplier and place of supply are both in Rajasthan, so the invoice carries CGST and SGST. When the trader ships slabs to a contractor in Ahmedabad, the place of supply moves to Gujarat and the whole tax becomes IGST; the same holds when the trader supplies a resort in Daman, because Dadra and Nagar Haveli and Daman and Diu has its own code, 26.
| Sale | Place of supply | Tax at 18% | Tax on ₹5,00,000 |
|---|---|---|---|
| A Kishangarh marble trader sells slabs to a builder in Jaipur | Rajasthan (08) | CGST 9% + SGST 9% | ₹45,000 + ₹45,000 |
| The trader ships slabs to a contractor in Ahmedabad | Gujarat (24) | IGST 18% | ₹90,000 |
| The trader supplies a resort in Daman | Dadra and Nagar Haveli and Daman and Diu (26) | IGST 18% | ₹90,000 |
Does professional tax apply in Rajasthan?
No. Rajasthan does not levy professional tax on salaries, as notified; check the current rules with the state's tax department before you rely on it. In SimpleERP payroll, the Professional Tax deduction starts at zero, so a Rajasthan payslip carries none unless you set an amount. The salary breakup calculator lists the answer for all 36 codes.
How SimpleERP reads the state from a GSTIN
You never type 08 or Rajasthan 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 08AAACL1234A1Z9 and SimpleERP shows Rajasthan (08) under the field, after checking the last character.
- The place of supply comes from the buyer's GSTIN, so a Gujarat buyer fills Gujarat (24); a buyer without a GSTIN gets the state picked once on the customer record.
- Each invoice line compares the place of supply with your Rajasthan 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 Rajasthan?
Rajasthan uses GST state code 08. Every GSTIN registered in Rajasthan, from Jaipur and Jodhpur to Udaipur and Kota, starts with 08, and the ten characters after it are the business's PAN.
Is code 08 used for SGST or UTGST?
SGST. Rajasthan is a state, so a sale within Rajasthan carries CGST and SGST at half the rate each. A sale to Daman, which is in the union territory of Dadra and Nagar Haveli and Daman and Diu, carries IGST because it leaves the state.
Which code do I use for a customer in Rajasthan?
The code at the start of the buyer's GSTIN: 08 for a buyer registered in Rajasthan. A builder in Ahmedabad has 24 and one in Indore has 23. For a buyer without a GSTIN, use the state where the slabs or goods are delivered.
Does SimpleERP need me to pick Rajasthan by hand?
No. SimpleERP takes the state from the customer's GSTIN when you enter it, then picks the tax on each line by comparing it with your branch's state. A Jaipur branch billing an Ahmedabad builder gets IGST without anyone choosing it.
Related
Keep reading
Gujarat (24)
Gujarat is GST state code 24: GSTINs there start with 24 and a local sale carries CGST and SGST.
Read moreMadhya Pradesh (23)
Madhya Pradesh is GST state code 23: GSTINs there start with 23 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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