Question 1

What is a GST state code?

Accepted Answer

The first two digits of a 15-character GSTIN identify the state or union territory of the taxpayer's principal place of business.

Question 2

Are GST rates the same in every state?

Accepted Answer

Yes. Ordinary GST rates are set nationally. States do not set a separate ordinary rate table.

Question 3

When do CGST and SGST apply?

Accepted Answer

Generally, when the supplier location and place of supply are both in the same state, subject to place-of-supply rules.

Question 4

When does IGST apply?

Accepted Answer

Generally, on an inter-state supply, or when place of supply is in a different state.

Question 5

How is tax split on an 18% intra-state supply?

Accepted Answer

It is split equally: 9% CGST and 9% SGST (or UTGST for union territories).

Question 6

Does the customer address alone decide IGST?

Accepted Answer

No. The statutory place-of-supply rules must be applied.

Question 7

Do service providers use the ₹40 lakh threshold?

Accepted Answer

No. The conditional ₹40 lakh threshold is for persons exclusively supplying goods. The general services threshold is ₹20 lakh.

Question 8

Can registration be required below the threshold?

Accepted Answer

Yes. Compulsory-registration provisions and exceptions may apply.

Question 9

Do I need registration in every customer’s state?

Accepted Answer

Not merely because customers are there, but a place of business in another state can require separate registration.

Question 10

Where can I verify a GSTIN?

Accepted Answer

Use Search Taxpayer on the official GST Portal.

Question 11

Who controls my GST registration?

Accepted Answer

Administrative control may be with a State or Central tax authority according to allocation rules.

Question 12

Can I use this calculator for filing?

Accepted Answer

Use it for estimates only. Reconcile figures before filing.

GST Calculators by State

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