HomeGST by StateAndaman and Nicobar Islands

Andaman and Nicobar Islands • GST state code 35

GST in Andaman and Nicobar Islands, made clear.

Calculate CGST, Andaman and Nicobar Islands UTGST or IGST, understand the 35 GSTIN prefix, and find official registration and jurisdiction resources.

ⓘ Independent educational calculator — not a government portal.

01 / CALCULATE

Andaman and Nicobar Islands GST Calculator

Choose the supply type carefully. Place-of-supply rules—not only the customer address—determine whether a supply is intra-state or inter-state.

Price treatment
Supply type

CALCULATION RESULT

Taxable value₹10,000.00
Invoice total₹11,800.00

Saved scenarios

No saved scenarios yet.

02 / REGISTER

Registration guide

Registration depends on aggregate turnover, supply type and location, and compulsory-registration provisions. The general threshold commonly applicable in Andaman and Nicobar Islands is ₹40 lakh for persons exclusively supplying goods (subject to conditions) and ₹20 lakh for services. Exceptions can require registration earlier.

Do not rely on turnover alone. Compulsory-registration provisions and special rules may apply. A business operating from more than one state generally needs separate registration in each relevant state.
GST registration portal →

GSTIN FORMAT

How Andaman and Nicobar Islands GSTINs begin

35ABCDE1234F1Z5

A GSTIN has 15 characters. The first two identify the state. For Andaman and Nicobar Islands, they are 35. This example is fictional and shown only to explain the format.

03 / JURISDICTION

State GST vs Central GST jurisdiction

Both Central and Andaman and Nicobar Islands State tax administrations operate under GST. Administrative control is allocated between authorities; it is not chosen by the taxpayer.

04 / EXAMPLES

Common Andaman and Nicobar Islands business scenarios

01

Port Blair → Swaraj Dweep

At 18% on ₹10,000 exclusive: ₹900 CGST + ₹900 Andaman and Nicobar Islands UTGST; total ₹11,800.

02

Port Blair → another state

At 18% on ₹10,000 exclusive: ₹1,800 IGST; total ₹11,800, assuming the place of supply is Karnataka.

03

Online seller

Marketplace and e-commerce rules can affect registration and tax collection. Check the current statutory rules applicable to your model.

05 / LEARN

Andaman and Nicobar Islands GST FAQs

Continue with GST tools

06 / SOURCES

Official sources & methodology

Educational information only. GST classification, place of supply, exemptions and registration can depend on facts. Check current notifications or consult a qualified tax professional.

Prepared by GSTCalculators.in editorial team · Reviewed 28 July 2026

  1. CBIC — GST: An Update ↗
  2. CBIC — About GST ↗
  3. Andaman and Nicobar Islands GST Department ↗
  4. Goods and Services Tax Portal ↗