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GST state codes

GST state code 33: Tamil Nadu

Tamil Nadu's GST state code is 33. Knitwear from Tiruppur, pumps from Coimbatore and leather from Vellore and Ambur are billed from GSTINs that start with 33.

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In short

Tamil Nadu has GST state code 33, so every GSTIN registered there begins with 33. A local sale carries CGST and SGST; a sale to Kerala carries IGST. SimpleERP reads 33 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 33 at a glance

FieldValue
State code33
GSTIN prefix33 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxYes
Nearby states and codesKerala (32), Karnataka (29), Andhra Pradesh (37)
Sample GSTIN (fictional)33AAACL1234A1ZG
Tamil Nadu at a glance, as notified; check the GST portal.

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

What the code 33 means on a GSTIN

A GSTIN has 15 characters. Take the sample 33AAACL1234A1ZG, a made-up number with a valid check character. 33 is the state code for Tamil Nadu. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Tamil Nadu. Z is the same on almost every GSTIN, while G is a check character worked out from the first 14, so a single wrong digit in 33AAACL1234A1ZG fails the check.

Tamil Nadu surrounds Puducherry and Karaikal, both under code 34. A Cuddalore supplier delivering to a Puducherry hotel a short drive away makes an inter-state supply and bills IGST. The same is true of every sale over the borders into Kerala, Karnataka and Andhra Pradesh.

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

When a Tiruppur knitwear unit sells T-shirts to a retailer in Chennai, supplier and place of supply are both in Tamil Nadu, so the invoice carries CGST and SGST. When the unit ships to a wholesaler in Kochi, the place of supply moves to Kerala and the whole tax becomes IGST; the same holds when the unit supplies uniforms to a hotel in Puducherry, because Puducherry has its own code, 34.

SalePlace of supplyTax at 18%Tax on ₹2,40,000
A Tiruppur knitwear unit sells T-shirts to a retailer in ChennaiTamil Nadu (33)CGST 9% + SGST 9%₹21,600 + ₹21,600
The unit ships to a wholesaler in KochiKerala (32)IGST 18%₹43,200
The unit supplies uniforms to a hotel in PuducherryPuducherry (34)IGST 18%₹43,200
Assumes an 18% rate on a taxable value of ₹2,40,000 for Tamil Nadu; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Tamil Nadu?

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

How SimpleERP reads the state from a GSTIN

You never type 33 or Tamil Nadu 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 33AAACL1234A1ZG and SimpleERP shows Tamil Nadu (33) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Kerala buyer fills Kerala (32); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Tamil Nadu 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 Tamil Nadu 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 Tamil Nadu?

Tamil Nadu uses GST state code 33. Every GSTIN registered in Tamil Nadu, from Chennai to Coimbatore and Madurai, starts with 33. Puducherry and Karaikal, inside Tamil Nadu's borders, use 34.

Is code 33 used for SGST or UTGST?

SGST. Tamil Nadu is a state, so a sale within it carries CGST and SGST at half the rate each. Puducherry is a union territory, but it has a legislature and charges SGST too, not UTGST; a Tamil Nadu sale to it carries IGST.

Which code do I use for a customer in Tamil Nadu?

Use the code in the buyer's GSTIN: 33 for Tamil Nadu, 32 for Kochi, 34 for Puducherry. For a buyer without a GSTIN, use the state where the goods are delivered, so a parcel delivered to a home in Bengaluru takes 29.

Does SimpleERP need me to pick Tamil Nadu by hand?

No. A Coimbatore business on SimpleERP enters each buyer's GSTIN once. The state fills from the first two characters, the invoice compares it with the branch's state, and each line carries CGST and SGST or IGST. Unregistered buyers need the state set once.

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