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GST state codes

GST state code 19: West Bengal

West Bengal's GST state code is 19. Jute goods from the Hooghly mills, Darjeeling tea and Kolkata's wholesale trade all run on GSTINs that start with 19.

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In short

West Bengal has GST state code 19, so every GSTIN registered there begins with 19. A local sale carries CGST and SGST; a sale to Jharkhand carries IGST. SimpleERP reads 19 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 19 at a glance

FieldValue
State code19
GSTIN prefix19 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxYes
Nearby states and codesJharkhand (20), Odisha (21), Bihar (10)
Sample GSTIN (fictional)19AAACL1234A1Z6
West Bengal at a glance, as notified; check the GST portal.

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

What the code 19 means on a GSTIN

A GSTIN has 15 characters. Take the sample 19AAACL1234A1Z6, a made-up number with a valid check character. 19 is the state code for West Bengal. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in West Bengal. Z is the same on almost every GSTIN, while 6 is a check character worked out from the first 14, so a single wrong digit in 19AAACL1234A1Z6 fails the check.

Kolkata is the main port for the Andaman and Nicobar Islands and a supply hub for Bihar, Jharkhand, Odisha, Sikkim and the north-east. A Burrabazar wholesaler can bill IGST to five neighbours in a week, while sales across the city stay on CGST and SGST.

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

When a Hooghly jute mill sells sacks to a rice miller in Bardhaman, supplier and place of supply are both in West Bengal, so the invoice carries CGST and SGST. When the mill ships sacks to a warehouse in Jamshedpur, the place of supply moves to Jharkhand and the whole tax becomes IGST; the same holds when the mill supplies a trader in Port Blair, because Andaman and Nicobar Islands has its own code, 35.

SalePlace of supplyTax at 18%Tax on ₹3,60,000
A Hooghly jute mill sells sacks to a rice miller in BardhamanWest Bengal (19)CGST 9% + SGST 9%₹32,400 + ₹32,400
The mill ships sacks to a warehouse in JamshedpurJharkhand (20)IGST 18%₹64,800
The mill supplies a trader in Port BlairAndaman and Nicobar Islands (35)IGST 18%₹64,800
Assumes an 18% rate on a taxable value of ₹3,60,000 for West Bengal; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in West Bengal?

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

How SimpleERP reads the state from a GSTIN

You never type 19 or West Bengal 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 19AAACL1234A1Z6 and SimpleERP shows West Bengal (19) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Jharkhand buyer fills Jharkhand (20); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your West Bengal 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 West Bengal 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 West Bengal?

West Bengal uses GST state code 19. Every GSTIN registered in the state, from Kolkata to Siliguri, starts with 19. Darjeeling and Siliguri are in West Bengal, so a buyer there has 19, not Sikkim's 11.

Is code 19 used for SGST or UTGST?

SGST. West Bengal is a state, so a local sale carries CGST and SGST at half the rate each. Port Blair is in a union territory that charges UTGST on its own local sales, but a Kolkata sale to it carries IGST.

Which code do I use for a customer in West Bengal?

Use the code in the customer's GSTIN: 19 for West Bengal, 20 for Jharkhand, 21 for Odisha. For an unregistered buyer, use the state where you deliver, so sacks delivered to a mill in Cuttack take 21.

Does SimpleERP need me to pick West Bengal by hand?

No. SimpleERP fills the state from the customer's GSTIN, so a Jamshedpur buyer shows as Jharkhand (20) and the invoice lines carry IGST. A Kolkata buyer's 19 keeps CGST and SGST. The state is chosen by hand only for buyers without a GSTIN.

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