Andaman & Nicobar Islands — GST State Code 35

Union Territory · every Andaman & Nicobar Islands GSTIN begins with 35

Reading a Andaman & Nicobar Islands GSTIN

35AAAAA0000A1Z5

The first two digits (35) are the state code, the next ten the business's PAN, the 13th the entity number, and the 15th a checksum. Verify any number instantly with the GSTIN validator.

CGST + UTGST or IGST?

Selling within Andaman & Nicobar Islands — seller and place of supply both under code 35 — splits the GST equally into CGST and UTGST: an 18% supply becomes 9% + 9%. Selling from Andaman & Nicobar Islands to any other code (or buying in from one) makes it an interstate supply with a single IGST line at the full rate. Your customer's GSTIN prefix is the quickest way to know which applies.

GST in Andaman & Nicobar Islands

The Andaman & Nicobar Islands use GST state code 35 with UTGST on local supplies. Tourism, fisheries, and mainland-supplied trade dominate — most goods arrive by sea, so IGST from mainland suppliers is the islands' default input tax.

Frequently asked questions

35. Every GSTIN registered in Andaman & Nicobar Islands starts with these two digits — for example 35AAAAA0000A1Z5.

If your registration and the place of supply are both in Andaman & Nicobar Islands, split the tax into CGST + UTGST. If either side is in another state or UT, charge a single IGST at the same total rate.

A union territory. Local supplies here pair CGST with UTGST rather than SGST.

Related tools & guides

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