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GST state codes

GST state code 11: Sikkim

Sikkim's GST state code is 11. Large cardamom from the hills, Temi tea and orchids all leave the state on invoices from GSTINs that start with 11.

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In short

Sikkim has GST state code 11, so every GSTIN registered there begins with 11. A local sale carries CGST and SGST; a sale to West Bengal carries IGST. SimpleERP reads 11 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 11 at a glance

FieldValue
State code11
GSTIN prefix11 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxYes
Nearby states and codesWest Bengal (19), Assam (18)
Sample GSTIN (fictional)11AAACL1234A1ZM
Sikkim at a glance, as notified; check the GST portal.

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

What the code 11 means on a GSTIN

A GSTIN has 15 characters. Take the sample 11AAACL1234A1ZM, a made-up number with a valid check character. 11 is the state code for Sikkim. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Sikkim. Z is the same on almost every GSTIN, while M is a check character worked out from the first 14, so a single wrong digit in 11AAACL1234A1ZM fails the check.

Sikkim's only Indian state neighbour is West Bengal, and nearly all goods come in and go out through Siliguri. That makes most of a Gangtok trader's purchases, and many of its sales, inter-state: the West Bengal party's GSTIN starts with 19, so the bill carries IGST.

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

When a Gangtok cardamom trader sells to a spice shop in Namchi, supplier and place of supply are both in Sikkim, so the invoice carries CGST and SGST. When the trader sends sacks to a wholesaler in Siliguri, the place of supply moves to West Bengal and the whole tax becomes IGST; the same holds when the trader ships to a hotel in Port Blair, because Andaman and Nicobar Islands has its own code, 35.

SalePlace of supplyTax at 18%Tax on ₹90,000
A Gangtok cardamom trader sells to a spice shop in NamchiSikkim (11)CGST 9% + SGST 9%₹8,100 + ₹8,100
The trader sends sacks to a wholesaler in SiliguriWest Bengal (19)IGST 18%₹16,200
The trader ships to a hotel in Port BlairAndaman and Nicobar Islands (35)IGST 18%₹16,200
Assumes an 18% rate on a taxable value of ₹90,000 for Sikkim; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Sikkim?

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

How SimpleERP reads the state from a GSTIN

You never type 11 or Sikkim 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 11AAACL1234A1ZM and SimpleERP shows Sikkim (11) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a West Bengal buyer fills West Bengal (19); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Sikkim 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 Sikkim 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 Sikkim?

Sikkim uses GST state code 11. Every GSTIN registered in Sikkim, whether in Gangtok, Namchi or Mangan, starts with 11. It is the first of the north-eastern states on the code list, which runs from 11 to 18.

Is code 11 used for SGST or UTGST?

SGST. Sikkim is a state, so a local sale carries CGST and SGST at half the rate each. UTGST belongs to union territories without a legislature, such as the Andaman and Nicobar Islands, and does not apply in Sikkim.

Which code do I use for a customer in Sikkim?

The code in the customer's GSTIN: 11 for a buyer registered in Sikkim. A buyer in Siliguri or Darjeeling is in West Bengal and has 19, so the sale is inter-state. For an unregistered buyer, use the state where you deliver.

Does SimpleERP need me to pick Sikkim by hand?

No. Enter the customer's GSTIN in SimpleERP and the state fills from the 11 or 19 at the start. Each invoice line then gets CGST and SGST if that matches your branch's state, or IGST if it does not. A buyer with no GSTIN needs the state set once.

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