Bihar — GST State Code 10

State · every Bihar GSTIN begins with 10

Reading a Bihar GSTIN

10AAAAA0000A1Z5

The first two digits (10) 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 + SGST or IGST?

Selling within Bihar — seller and place of supply both under code 10 — splits the GST equally into CGST and SGST: an 18% supply becomes 9% + 9%. Selling from Bihar 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 Bihar

Bihar's GST state code is 10. A consumption-heavy state, it imports more than it ships out, so IGST inflows dominate — local registrations centre on trading, agri-processing (makhana, litchi), and construction supply chains.

Frequently asked questions

10. Every GSTIN registered in Bihar starts with these two digits — for example 10AAAAA0000A1Z5.

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

A state — intra-state supplies split into CGST + SGST as usual.

Related tools & guides

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